id	sid	tid	token	lemma	pos
inlawrev-3979	1	1	indiana	indiana	PROPN
inlawrev-3979	1	2	law	law	PROPN
inlawrev-3979	1	3	review	review	VERB
inlawrev-3979	1	4	recent	recent	ADJ
inlawrev-3979	1	5	developments	development	NOUN
inlawrev-3979	1	6	in	in	ADP
inlawrev-3979	1	7	indiana	indiana	PROPN
inlawrev-3979	1	8	taxation	taxation	PROPN
inlawrev-3979	1	9	lawrence	lawrence	PROPN
inlawrev-3979	1	10	a.	a.	PROPN
inlawrev-3979	1	11	jegen	jegen	PROPN
inlawrev-3979	1	12	,	,	PUNCT
inlawrev-3979	1	13	nr	nr	PROPN
inlawrev-3979	1	14	meredith	meredith	PROPN
inlawrev-3979	1	15	a.	a.	PROPN
inlawrev-3979	1	16	devlin	devlin	PROPN
inlawrev-3979	1	17	*	*	PROPN
inlawrev-3979	2	1	*	*	PROPN
inlawrev-3979	2	2	tom	tom	PROPN
inlawrev-3979	2	3	d.	d.	PROPN
inlawrev-3979	2	4	conley	conley	PROPN
inlawrev-3979	2	5	*	*	PROPN
inlawrev-3979	2	6	*	*	PROPN
inlawrev-3979	2	7	*	*	PUNCT
inlawrev-3979	2	8	introduction	introduction	NOUN
inlawrev-3979	2	9	—	—	PUNCT
inlawrev-3979	2	10	some	some	DET
inlawrev-3979	2	11	abbreviation	abbreviation	NOUN
inlawrev-3979	2	12	references	reference	NOUN
inlawrev-3979	2	13	this	this	DET
inlawrev-3979	2	14	article	article	NOUN
inlawrev-3979	2	15	highlights	highlight	VERB
inlawrev-3979	2	16	the	the	DET
inlawrev-3979	2	17	major	major	ADJ
inlawrev-3979	2	18	tax	tax	NOUN
inlawrev-3979	2	19	developments	development	NOUN
inlawrev-3979	2	20	that	that	PRON
inlawrev-3979	2	21	occurred	occur	VERB
inlawrev-3979	2	22	through	through	ADP
inlawrev-3979	2	23	the	the	DET
inlawrev-3979	2	24	calendar	calendar	NOUN
inlawrev-3979	2	25	year	year	NOUN
inlawrev-3979	2	26	of	of	ADP
inlawrev-3979	2	27	2007	2007	NUM
inlawrev-3979	2	28	.	.	PUNCT
inlawrev-3979	3	1	l	l	NOUN
inlawrev-3979	3	2	whenever	whenever	SCONJ
inlawrev-3979	3	3	the	the	DET
inlawrev-3979	3	4	term	term	NOUN
inlawrev-3979	3	5	"	"	PUNCT
inlawrev-3979	3	6	ga	ga	NOUN
inlawrev-3979	3	7	"	"	PUNCT
inlawrev-3979	3	8	is	be	AUX
inlawrev-3979	3	9	used	use	VERB
inlawrev-3979	3	10	in	in	ADP
inlawrev-3979	3	11	this	this	DET
inlawrev-3979	3	12	article	article	NOUN
inlawrev-3979	3	13	,	,	PUNCT
inlawrev-3979	3	14	such	such	ADJ
inlawrev-3979	3	15	term	term	NOUN
inlawrev-3979	3	16	refers	refer	VERB
inlawrev-3979	3	17	only	only	ADV
inlawrev-3979	3	18	to	to	ADP
inlawrev-3979	3	19	the	the	DET
inlawrev-3979	3	20	115th	115th	ADJ
inlawrev-3979	3	21	indiana	indiana	PROPN
inlawrev-3979	3	22	general	general	PROPN
inlawrev-3979	3	23	assembly	assembly	PROPN
inlawrev-3979	3	24	.	.	PUNCT
inlawrev-3979	4	1	whenever	whenever	SCONJ
inlawrev-3979	4	2	the	the	DET
inlawrev-3979	4	3	term	term	NOUN
inlawrev-3979	4	4	"	"	PUNCT
inlawrev-3979	4	5	governor	governor	NOUN
inlawrev-3979	4	6	"	"	PUNCT
inlawrev-3979	4	7	is	be	AUX
inlawrev-3979	4	8	used	use	VERB
inlawrev-3979	4	9	in	in	ADP
inlawrev-3979	4	10	this	this	DET
inlawrev-3979	4	11	article	article	NOUN
inlawrev-3979	4	12	,	,	PUNCT
inlawrev-3979	4	13	such	such	ADJ
inlawrev-3979	4	14	term	term	NOUN
inlawrev-3979	4	15	refers	refer	VERB
inlawrev-3979	4	16	only	only	ADV
inlawrev-3979	4	17	to	to	ADP
inlawrev-3979	4	18	the	the	DET
inlawrev-3979	4	19	governor	governor	NOUN
inlawrev-3979	4	20	of	of	ADP
inlawrev-3979	4	21	indiana	indiana	PROPN
inlawrev-3979	4	22	who	who	PRON
inlawrev-3979	4	23	was	be	AUX
inlawrev-3979	4	24	serving	serve	VERB
inlawrev-3979	4	25	in	in	ADP
inlawrev-3979	4	26	office	office	NOUN
inlawrev-3979	4	27	during	during	ADP
inlawrev-3979	4	28	the	the	DET
inlawrev-3979	4	29	1	1	NUM
inlawrev-3979	4	30	15th	15th	PROPN
inlawrev-3979	4	31	indiana	indiana	PROPN
inlawrev-3979	4	32	general	general	PROPN
inlawrev-3979	4	33	assembly	assembly	NOUN
inlawrev-3979	4	34	.	.	PUNCT
inlawrev-3979	5	1	whenever	whenever	SCONJ
inlawrev-3979	5	2	the	the	DET
inlawrev-3979	5	3	term	term	NOUN
inlawrev-3979	5	4	"	"	PUNCT
inlawrev-3979	5	5	tax	tax	NOUN
inlawrev-3979	5	6	court	court	NOUN
inlawrev-3979	5	7	"	"	PUNCT
inlawrev-3979	5	8	is	be	AUX
inlawrev-3979	5	9	referred	refer	VERB
inlawrev-3979	5	10	to	to	ADP
inlawrev-3979	5	11	in	in	ADP
inlawrev-3979	5	12	this	this	DET
inlawrev-3979	5	13	article	article	NOUN
inlawrev-3979	5	14	,	,	PUNCT
inlawrev-3979	5	15	such	such	ADJ
inlawrev-3979	5	16	term	term	NOUN
inlawrev-3979	5	17	refers	refer	VERB
inlawrev-3979	5	18	only	only	ADV
inlawrev-3979	5	19	to	to	ADP
inlawrev-3979	5	20	the	the	DET
inlawrev-3979	5	21	indiana	indiana	PROPN
inlawrev-3979	5	22	tax	tax	NOUN
inlawrev-3979	5	23	court	court	NOUN
inlawrev-3979	5	24	.	.	PUNCT
inlawrev-3979	6	1	whenever	whenever	SCONJ
inlawrev-3979	6	2	the	the	DET
inlawrev-3979	6	3	term	term	NOUN
inlawrev-3979	6	4	"	"	PUNCT
inlawrev-3979	6	5	dlgf	dlgf	NOUN
inlawrev-3979	6	6	"	"	PUNCT
inlawrev-3979	6	7	is	be	AUX
inlawrev-3979	6	8	used	use	VERB
inlawrev-3979	6	9	in	in	ADP
inlawrev-3979	6	10	this	this	DET
inlawrev-3979	6	11	article	article	NOUN
inlawrev-3979	6	12	,	,	PUNCT
inlawrev-3979	6	13	such	such	ADJ
inlawrev-3979	6	14	term	term	NOUN
inlawrev-3979	6	15	refers	refer	VERB
inlawrev-3979	6	16	only	only	ADV
inlawrev-3979	6	17	to	to	ADP
inlawrev-3979	6	18	the	the	DET
inlawrev-3979	6	19	indiana	indiana	PROPN
inlawrev-3979	6	20	department	department	PROPN
inlawrev-3979	6	21	of	of	ADP
inlawrev-3979	6	22	local	local	ADJ
inlawrev-3979	6	23	government	government	NOUN
inlawrev-3979	6	24	finance	finance	NOUN
inlawrev-3979	6	25	.	.	PUNCT
inlawrev-3979	7	1	whenever	whenever	SCONJ
inlawrev-3979	7	2	the	the	DET
inlawrev-3979	7	3	term	term	NOUN
inlawrev-3979	7	4	"	"	PUNCT
inlawrev-3979	7	5	btr	btr	PROPN
inlawrev-3979	7	6	"	"	PUNCT
inlawrev-3979	7	7	is	be	AUX
inlawrev-3979	7	8	used	use	VERB
inlawrev-3979	7	9	in	in	ADP
inlawrev-3979	7	10	this	this	DET
inlawrev-3979	7	11	article	article	NOUN
inlawrev-3979	7	12	,	,	PUNCT
inlawrev-3979	7	13	such	such	ADJ
inlawrev-3979	7	14	term	term	NOUN
inlawrev-3979	7	15	refers	refer	VERB
inlawrev-3979	7	16	only	only	ADV
inlawrev-3979	7	17	to	to	ADP
inlawrev-3979	7	18	the	the	DET
inlawrev-3979	7	19	indiana	indiana	PROPN
inlawrev-3979	7	20	board	board	PROPN
inlawrev-3979	7	21	of	of	ADP
inlawrev-3979	7	22	tax	tax	NOUN
inlawrev-3979	7	23	review	review	NOUN
inlawrev-3979	7	24	.	.	PUNCT
inlawrev-3979	8	1	whenever	whenever	SCONJ
inlawrev-3979	8	2	the	the	DET
inlawrev-3979	8	3	term	term	NOUN
inlawrev-3979	8	4	"	"	PUNCT
inlawrev-3979	8	5	sbtc	sbtc	PROPN
inlawrev-3979	8	6	"	"	PUNCT
inlawrev-3979	8	7	is	be	AUX
inlawrev-3979	8	8	used	use	VERB
inlawrev-3979	8	9	in	in	ADP
inlawrev-3979	8	10	this	this	DET
inlawrev-3979	8	11	article	article	NOUN
inlawrev-3979	8	12	,	,	PUNCT
inlawrev-3979	8	13	such	such	ADJ
inlawrev-3979	8	14	term	term	NOUN
inlawrev-3979	8	15	refers	refer	VERB
inlawrev-3979	8	16	only	only	ADV
inlawrev-3979	8	17	to	to	ADP
inlawrev-3979	8	18	the	the	DET
inlawrev-3979	8	19	indiana	indiana	PROPN
inlawrev-3979	8	20	state	state	PROPN
inlawrev-3979	8	21	board	board	PROPN
inlawrev-3979	8	22	of	of	ADP
inlawrev-3979	8	23	tax	tax	NOUN
inlawrev-3979	8	24	commissioners	commissioner	NOUN
inlawrev-3979	8	25	.	.	PUNCT
inlawrev-3979	9	1	whenever	whenever	SCONJ
inlawrev-3979	9	2	the	the	DET
inlawrev-3979	9	3	term	term	NOUN
inlawrev-3979	9	4	"	"	PUNCT
inlawrev-3979	9	5	dosr	dosr	NOUN
inlawrev-3979	9	6	"	"	PUNCT
inlawrev-3979	9	7	is	be	AUX
inlawrev-3979	9	8	used	use	VERB
inlawrev-3979	9	9	in	in	ADP
inlawrev-3979	9	10	this	this	DET
inlawrev-3979	9	11	article	article	NOUN
inlawrev-3979	9	12	,	,	PUNCT
inlawrev-3979	9	13	such	such	ADJ
inlawrev-3979	9	14	term	term	NOUN
inlawrev-3979	9	15	refers	refer	VERB
inlawrev-3979	9	16	only	only	ADV
inlawrev-3979	9	17	to	to	ADP
inlawrev-3979	9	18	the	the	DET
inlawrev-3979	9	19	indiana	indiana	PROPN
inlawrev-3979	9	20	state	state	PROPN
inlawrev-3979	9	21	department	department	PROPN
inlawrev-3979	9	22	of	of	ADP
inlawrev-3979	9	23	revenue	revenue	NOUN
inlawrev-3979	9	24	.	.	PUNCT
inlawrev-3979	10	1	whenever	whenever	SCONJ
inlawrev-3979	10	2	the	the	DET
inlawrev-3979	10	3	term	term	NOUN
inlawrev-3979	10	4	"	"	PUNCT
inlawrev-3979	10	5	i.c	i.c	PROPN
inlawrev-3979	10	6	.	.	PUNCT
inlawrev-3979	10	7	"	"	PUNCT
inlawrev-3979	10	8	is	be	AUX
inlawrev-3979	10	9	used	use	VERB
inlawrev-3979	10	10	in	in	ADP
inlawrev-3979	10	11	the	the	DET
inlawrev-3979	10	12	text	text	NOUN
inlawrev-3979	10	13	of	of	ADP
inlawrev-3979	10	14	this	this	DET
inlawrev-3979	10	15	article	article	NOUN
inlawrev-3979	10	16	,	,	PUNCT
inlawrev-3979	10	17	such	such	ADJ
inlawrev-3979	10	18	term	term	NOUN
inlawrev-3979	10	19	refers	refer	VERB
inlawrev-3979	10	20	only	only	ADV
inlawrev-3979	10	21	to	to	ADP
inlawrev-3979	10	22	the	the	DET
inlawrev-3979	10	23	indiana	indiana	PROPN
inlawrev-3979	10	24	code	code	PROPN
inlawrev-3979	10	25	which	which	PRON
inlawrev-3979	10	26	is	be	AUX
inlawrev-3979	10	27	in	in	ADP
inlawrev-3979	10	28	effect	effect	NOUN
inlawrev-3979	10	29	at	at	ADP
inlawrev-3979	10	30	time	time	NOUN
inlawrev-3979	10	31	of	of	ADP
inlawrev-3979	10	32	the	the	DET
inlawrev-3979	10	33	publication	publication	NOUN
inlawrev-3979	10	34	of	of	ADP
inlawrev-3979	10	35	this	this	DET
inlawrev-3979	10	36	article	article	NOUN
inlawrev-3979	10	37	.	.	PUNCT
inlawrev-3979	11	1	whenever	whenever	SCONJ
inlawrev-3979	11	2	the	the	DET
inlawrev-3979	11	3	term	term	NOUN
inlawrev-3979	11	4	"	"	PUNCT
inlawrev-3979	11	5	era	era	NOUN
inlawrev-3979	11	6	"	"	PUNCT
inlawrev-3979	11	7	is	be	AUX
inlawrev-3979	11	8	used	use	VERB
inlawrev-3979	11	9	in	in	ADP
inlawrev-3979	11	10	this	this	DET
inlawrev-3979	11	11	article	article	NOUN
inlawrev-3979	11	12	,	,	PUNCT
inlawrev-3979	11	13	such	such	ADJ
inlawrev-3979	11	14	term	term	NOUN
inlawrev-3979	11	15	refers	refer	VERB
inlawrev-3979	11	16	only	only	ADV
inlawrev-3979	11	17	to	to	ADP
inlawrev-3979	11	18	an	an	DET
inlawrev-3979	11	19	indiana	indiana	PROPN
inlawrev-3979	11	20	economic	economic	ADJ
inlawrev-3979	11	21	revitalization	revitalization	PROPN
inlawrev-3979	11	22	area	area	NOUN
inlawrev-3979	11	23	.	.	PUNCT
inlawrev-3979	12	1	whenever	whenever	SCONJ
inlawrev-3979	12	2	the	the	DET
inlawrev-3979	12	3	term	term	NOUN
inlawrev-3979	12	4	"	"	PUNCT
inlawrev-3979	12	5	cagit	cagit	ADJ
inlawrev-3979	12	6	"	"	PUNCT
inlawrev-3979	12	7	is	be	AUX
inlawrev-3979	12	8	used	use	VERB
inlawrev-3979	12	9	in	in	ADP
inlawrev-3979	12	10	this	this	DET
inlawrev-3979	12	11	article	article	NOUN
inlawrev-3979	12	12	,	,	PUNCT
inlawrev-3979	12	13	such	such	ADJ
inlawrev-3979	12	14	term	term	NOUN
inlawrev-3979	12	15	refers	refer	VERB
inlawrev-3979	12	16	only	only	ADV
inlawrev-3979	12	17	to	to	ADP
inlawrev-3979	12	18	the	the	DET
inlawrev-3979	12	19	indiana	indiana	PROPN
inlawrev-3979	12	20	county	county	PROPN
inlawrev-3979	12	21	adjusted	adjust	VERB
inlawrev-3979	12	22	gross	gross	ADJ
inlawrev-3979	12	23	income	income	NOUN
inlawrev-3979	12	24	tax	tax	NOUN
inlawrev-3979	12	25	.	.	PUNCT
inlawrev-3979	13	1	whenever	whenever	SCONJ
inlawrev-3979	13	2	the	the	DET
inlawrev-3979	13	3	term	term	NOUN
inlawrev-3979	13	4	"	"	PUNCT
inlawrev-3979	13	5	coit	coit	NOUN
inlawrev-3979	13	6	"	"	PUNCT
inlawrev-3979	13	7	is	be	AUX
inlawrev-3979	13	8	used	use	VERB
inlawrev-3979	13	9	in	in	ADP
inlawrev-3979	13	10	this	this	DET
inlawrev-3979	13	11	article	article	NOUN
inlawrev-3979	13	12	,	,	PUNCT
inlawrev-3979	13	13	such	such	ADJ
inlawrev-3979	13	14	term	term	NOUN
inlawrev-3979	13	15	refers	refer	VERB
inlawrev-3979	13	16	only	only	ADV
inlawrev-3979	13	17	to	to	ADP
inlawrev-3979	13	18	the	the	DET
inlawrev-3979	13	19	indiana	indiana	PROPN
inlawrev-3979	13	20	county	county	PROPN
inlawrev-3979	13	21	option	option	NOUN
inlawrev-3979	13	22	income	income	NOUN
inlawrev-3979	13	23	tax	tax	NOUN
inlawrev-3979	13	24	.	.	PUNCT
inlawrev-3979	14	1	whenever	whenever	SCONJ
inlawrev-3979	14	2	the	the	DET
inlawrev-3979	14	3	term	term	NOUN
inlawrev-3979	14	4	"	"	PUNCT
inlawrev-3979	14	5	edc	edc	PROPN
inlawrev-3979	14	6	"	"	PUNCT
inlawrev-3979	14	7	is	be	AUX
inlawrev-3979	14	8	used	use	VERB
inlawrev-3979	14	9	in	in	ADP
inlawrev-3979	14	10	this	this	DET
inlawrev-3979	14	11	article	article	NOUN
inlawrev-3979	14	12	,	,	PUNCT
inlawrev-3979	14	13	such	such	ADJ
inlawrev-3979	14	14	term	term	NOUN
inlawrev-3979	14	15	refers	refer	VERB
inlawrev-3979	14	16	only	only	ADV
inlawrev-3979	14	17	to	to	ADP
inlawrev-3979	14	18	the	the	DET
inlawrev-3979	14	19	indiana	indiana	PROPN
inlawrev-3979	14	20	economic	economic	PROPN
inlawrev-3979	14	21	development	development	PROPN
inlawrev-3979	14	22	corporation	corporation	NOUN
inlawrev-3979	14	23	.	.	PUNCT
inlawrev-3979	15	1	whenever	whenever	SCONJ
inlawrev-3979	15	2	the	the	DET
inlawrev-3979	15	3	term	term	NOUN
inlawrev-3979	15	4	"	"	PUNCT
inlawrev-3979	15	5	cdc	cdc	PROPN
inlawrev-3979	15	6	"	"	PUNCT
inlawrev-3979	15	7	is	be	AUX
inlawrev-3979	15	8	used	use	VERB
inlawrev-3979	15	9	in	in	ADP
inlawrev-3979	15	10	this	this	DET
inlawrev-3979	15	11	article	article	NOUN
inlawrev-3979	15	12	,	,	PUNCT
inlawrev-3979	15	13	such	such	ADJ
inlawrev-3979	15	14	term	term	NOUN
inlawrev-3979	15	15	refers	refer	VERB
inlawrev-3979	15	16	only	only	ADV
inlawrev-3979	15	17	to	to	ADP
inlawrev-3979	15	18	the	the	DET
inlawrev-3979	15	19	indiana	indiana	PROPN
inlawrev-3979	15	20	community	community	PROPN
inlawrev-3979	15	21	development	development	NOUN
inlawrev-3979	15	22	corporation	corporation	NOUN
inlawrev-3979	15	23	.	.	PUNCT
inlawrev-3979	16	1	whenever	whenever	SCONJ
inlawrev-3979	16	2	the	the	DET
inlawrev-3979	16	3	term	term	NOUN
inlawrev-3979	16	4	"	"	PUNCT
inlawrev-3979	16	5	cedit	cedit	NOUN
inlawrev-3979	16	6	"	"	PUNCT
inlawrev-3979	16	7	is	be	AUX
inlawrev-3979	16	8	used	use	VERB
inlawrev-3979	16	9	in	in	ADP
inlawrev-3979	16	10	this	this	DET
inlawrev-3979	16	11	article	article	NOUN
inlawrev-3979	16	12	,	,	PUNCT
inlawrev-3979	16	13	such	such	ADJ
inlawrev-3979	16	14	term	term	NOUN
inlawrev-3979	16	15	refers	refer	VERB
inlawrev-3979	16	16	only	only	ADV
inlawrev-3979	16	17	to	to	ADP
inlawrev-3979	16	18	the	the	DET
inlawrev-3979	16	19	indiana	indiana	PROPN
inlawrev-3979	16	20	county	county	PROPN
inlawrev-3979	16	21	economic	economic	PROPN
inlawrev-3979	16	22	development	development	NOUN
inlawrev-3979	16	23	income	income	NOUN
inlawrev-3979	16	24	taxes	taxis	NOUN
inlawrev-3979	16	25	.	.	PUNCT
inlawrev-3979	17	1	whenever	whenever	SCONJ
inlawrev-3979	17	2	the	the	DET
inlawrev-3979	17	3	term	term	NOUN
inlawrev-3979	17	4	"	"	PUNCT
inlawrev-3979	17	5	edit	edit	NOUN
inlawrev-3979	17	6	"	"	PUNCT
inlawrev-3979	17	7	is	be	AUX
inlawrev-3979	17	8	used	use	VERB
inlawrev-3979	17	9	in	in	ADP
inlawrev-3979	17	10	this	this	DET
inlawrev-3979	17	11	article	article	NOUN
inlawrev-3979	17	12	,	,	PUNCT
inlawrev-3979	17	13	such	such	ADJ
inlawrev-3979	17	14	term	term	NOUN
inlawrev-3979	17	15	refers	refer	VERB
inlawrev-3979	17	16	only	only	ADV
inlawrev-3979	17	17	to	to	ADP
inlawrev-3979	17	18	the	the	DET
inlawrev-3979	17	19	indiana	indiana	PROPN
inlawrev-3979	17	20	economic	economic	PROPN
inlawrev-3979	17	21	development	development	PROPN
inlawrev-3979	17	22	income	income	NOUN
inlawrev-3979	17	23	tax	tax	NOUN
inlawrev-3979	17	24	.	.	PUNCT
inlawrev-3979	18	1	whenever	whenever	SCONJ
inlawrev-3979	18	2	the	the	DET
inlawrev-3979	18	3	term	term	NOUN
inlawrev-3979	18	4	"	"	PUNCT
inlawrev-3979	18	5	bmv	bmv	NOUN
inlawrev-3979	18	6	"	"	PUNCT
inlawrev-3979	18	7	is	be	AUX
inlawrev-3979	18	8	used	use	VERB
inlawrev-3979	18	9	in	in	ADP
inlawrev-3979	18	10	this	this	DET
inlawrev-3979	18	11	article	article	NOUN
inlawrev-3979	18	12	,	,	PUNCT
inlawrev-3979	18	13	such	such	ADJ
inlawrev-3979	18	14	term	term	NOUN
inlawrev-3979	18	15	refers	refer	VERB
inlawrev-3979	18	16	only	only	ADV
inlawrev-3979	18	17	to	to	ADP
inlawrev-3979	18	18	the	the	DET
inlawrev-3979	18	19	indiana	indiana	PROPN
inlawrev-3979	18	20	bureau	bureau	PROPN
inlawrev-3979	18	21	of	of	ADP
inlawrev-3979	18	22	motor	motor	NOUN
inlawrev-3979	18	23	vehicles	vehicle	NOUN
inlawrev-3979	18	24	.	.	PUNCT
inlawrev-3979	19	1	whenever	whenever	SCONJ
inlawrev-3979	19	2	the	the	DET
inlawrev-3979	19	3	term	term	NOUN
inlawrev-3979	19	4	"	"	PUNCT
inlawrev-3979	19	5	irc	irc	NOUN
inlawrev-3979	19	6	"	"	PUNCT
inlawrev-3979	19	7	is	be	AUX
inlawrev-3979	19	8	used	use	VERB
inlawrev-3979	19	9	in	in	ADP
inlawrev-3979	19	10	this	this	DET
inlawrev-3979	19	11	article	article	NOUN
inlawrev-3979	19	12	,	,	PUNCT
inlawrev-3979	19	13	such	such	ADJ
inlawrev-3979	19	14	term	term	NOUN
inlawrev-3979	19	15	refers	refer	VERB
inlawrev-3979	19	16	only	only	ADV
inlawrev-3979	19	17	to	to	ADP
inlawrev-3979	19	18	the	the	DET
inlawrev-3979	19	19	*	*	PUNCT
inlawrev-3979	19	20	thomas	thomas	PROPN
inlawrev-3979	19	21	f.	f.	PROPN
inlawrev-3979	19	22	sheehan	sheehan	PROPN
inlawrev-3979	19	23	professor	professor	PROPN
inlawrev-3979	19	24	of	of	ADP
inlawrev-3979	19	25	tax	tax	NOUN
inlawrev-3979	19	26	law	law	NOUN
inlawrev-3979	19	27	and	and	CCONJ
inlawrev-3979	19	28	policy	policy	NOUN
inlawrev-3979	19	29	,	,	PUNCT
inlawrev-3979	19	30	indiana	indiana	PROPN
inlawrev-3979	19	31	university	university	PROPN
inlawrev-3979	19	32	school	school	NOUN
inlawrev-3979	19	33	law	law	NOUN
inlawrev-3979	19	34	—	—	PUNCT
inlawrev-3979	19	35	indianapolis	indianapolis	PROPN
inlawrev-3979	19	36	;	;	PUNCT
inlawrev-3979	19	37	b.a	b.a	PROPN
inlawrev-3979	19	38	.	.	PROPN
inlawrev-3979	19	39	,	,	PUNCT
inlawrev-3979	19	40	beloit	beloit	NOUN
inlawrev-3979	19	41	college	college	NOUN
inlawrev-3979	19	42	;	;	PUNCT
inlawrev-3979	19	43	m.b.a	m.b.a	NOUN
inlawrev-3979	19	44	.	.	PROPN
inlawrev-3979	19	45	,	,	PUNCT
inlawrev-3979	19	46	j.d	j.d	PROPN
inlawrev-3979	19	47	.	.	PROPN
inlawrev-3979	19	48	,	,	PUNCT
inlawrev-3979	19	49	university	university	NOUN
inlawrev-3979	19	50	ofmichigan	ofmichigan	VERB
inlawrev-3979	19	51	;	;	PUNCT
inlawrev-3979	19	52	l.l.m	l.l.m	NOUN
inlawrev-3979	19	53	.	.	PROPN
inlawrev-3979	19	54	,	,	PUNCT
inlawrev-3979	19	55	new	new	PROPN
inlawrev-3979	19	56	york	york	PROPN
inlawrev-3979	19	57	university	university	PROPN
inlawrev-3979	19	58	.	.	PUNCT
inlawrev-3979	20	1	*	*	PUNCT
inlawrev-3979	20	2	*	*	PUNCT
inlawrev-3979	20	3	indiana	indiana	PROPN
inlawrev-3979	20	4	university	university	PROPN
inlawrev-3979	20	5	;	;	PUNCT
inlawrev-3979	20	6	m.s.w	m.s.w	NOUN
inlawrev-3979	20	7	.	.	PROPN
inlawrev-3979	20	8	,	,	PUNCT
inlawrev-3979	20	9	2000	2000	NUM
inlawrev-3979	20	10	,	,	PUNCT
inlawrev-3979	20	11	indiana	indiana	PROPN
inlawrev-3979	20	12	university	university	PROPN
inlawrev-3979	20	13	;	;	PUNCT
inlawrev-3979	20	14	j.d	j.d	PROPN
inlawrev-3979	20	15	.	.	PROPN
inlawrev-3979	20	16	candidate	candidate	PROPN
inlawrev-3979	20	17	,	,	PUNCT
inlawrev-3979	20	18	2008	2008	NUM
inlawrev-3979	20	19	,	,	PUNCT
inlawrev-3979	20	20	indiana	indiana	PROPN
inlawrev-3979	20	21	university	university	PROPN
inlawrev-3979	20	22	school	school	NOUN
inlawrev-3979	20	23	of	of	ADP
inlawrev-3979	20	24	law	law	NOUN
inlawrev-3979	20	25	—	—	PUNCT
inlawrev-3979	20	26	indianapolis	indianapolis	PROPN
inlawrev-3979	20	27	.	.	PUNCT
inlawrev-3979	21	1	*	*	PUNCT
inlawrev-3979	21	2	*	*	PUNCT
inlawrev-3979	21	3	*	*	PUNCT
inlawrev-3979	21	4	deputy	deputy	NOUN
inlawrev-3979	21	5	director	director	NOUN
inlawrev-3979	21	6	of	of	ADP
inlawrev-3979	21	7	tax	tax	NOUN
inlawrev-3979	21	8	policy	policy	NOUN
inlawrev-3979	21	9	,	,	PUNCT
inlawrev-3979	21	10	indiana	indiana	PROPN
inlawrev-3979	21	11	department	department	PROPN
inlawrev-3979	21	12	of	of	ADP
inlawrev-3979	21	13	state	state	PROPN
inlawrev-3979	21	14	revenue	revenue	NOUN
inlawrev-3979	21	15	.	.	PUNCT
inlawrev-3979	22	1	1	1	X
inlawrev-3979	22	2	.	.	X
inlawrev-3979	22	3	for	for	ADP
inlawrev-3979	22	4	comprehensive	comprehensive	ADJ
inlawrev-3979	22	5	information	information	NOUN
inlawrev-3979	22	6	concerning	concern	VERB
inlawrev-3979	22	7	the	the	DET
inlawrev-3979	22	8	indiana	indiana	PROPN
inlawrev-3979	22	9	tax	tax	PROPN
inlawrev-3979	22	10	court	court	NOUN
inlawrev-3979	22	11	,	,	PUNCT
inlawrev-3979	22	12	the	the	DET
inlawrev-3979	22	13	indiana	indiana	PROPN
inlawrev-3979	22	14	department	department	PROPN
inlawrev-3979	22	15	of	of	ADP
inlawrev-3979	22	16	state	state	PROPN
inlawrev-3979	22	17	revenue	revenue	NOUN
inlawrev-3979	22	18	,	,	PUNCT
inlawrev-3979	22	19	the	the	DET
inlawrev-3979	22	20	indiana	indiana	PROPN
inlawrev-3979	22	21	board	board	PROPN
inlawrev-3979	22	22	of	of	ADP
inlawrev-3979	22	23	tax	tax	PROPN
inlawrev-3979	22	24	review	review	NOUN
inlawrev-3979	22	25	,	,	PUNCT
inlawrev-3979	22	26	the	the	DET
inlawrev-3979	22	27	indiana	indiana	PROPN
inlawrev-3979	22	28	department	department	PROPN
inlawrev-3979	22	29	of	of	ADP
inlawrev-3979	22	30	local	local	ADJ
inlawrev-3979	22	31	government	government	NOUN
inlawrev-3979	22	32	finance	finance	NOUN
inlawrev-3979	22	33	,	,	PUNCT
inlawrev-3979	22	34	and	and	CCONJ
inlawrev-3979	22	35	a	a	DET
inlawrev-3979	22	36	variety	variety	NOUN
inlawrev-3979	22	37	of	of	ADP
inlawrev-3979	22	38	other	other	ADJ
inlawrev-3979	22	39	tax	tax	NOUN
inlawrev-3979	22	40	-	-	PUNCT
inlawrev-3979	22	41	related	relate	VERB
inlawrev-3979	22	42	information	information	NOUN
inlawrev-3979	22	43	,	,	PUNCT
inlawrev-3979	22	44	visit	visit	VERB
inlawrev-3979	22	45	professor	professor	NOUN
inlawrev-3979	22	46	jegen	jegen	PROPN
inlawrev-3979	22	47	'	'	PART
inlawrev-3979	22	48	s	s	PART
inlawrev-3979	22	49	taxsite	taxsite	NOUN
inlawrev-3979	22	50	at	at	ADP
inlawrev-3979	22	51	http://www.iupui.edu/~taxsite	http://www.iupui.edu/~taxsite	PROPN
inlawrev-3979	22	52	and	and	CCONJ
inlawrev-3979	22	53	the	the	DET
inlawrev-3979	22	54	state	state	NOUN
inlawrev-3979	22	55	of	of	ADP
inlawrev-3979	22	56	indiana	indiana	PROPN
inlawrev-3979	22	57	's	's	PART
inlawrev-3979	22	58	official	official	ADJ
inlawrev-3979	22	59	website	website	NOUN
inlawrev-3979	22	60	at	at	ADP
inlawrev-3979	22	61	http://www.state	http://www.state	PROPN
inlawrev-3979	22	62	.	.	PUNCT
inlawrev-3979	23	1	in.us	in.us	PROPN
inlawrev-3979	23	2	.	.	PUNCT
inlawrev-3979	24	1	1272	1272	NUM
inlawrev-3979	24	2	indiana	indiana	PROPN
inlawrev-3979	24	3	law	law	PROPN
inlawrev-3979	24	4	review	review	NOUN
inlawrev-3979	25	1	[	[	X
inlawrev-3979	25	2	vol	vol	NOUN
inlawrev-3979	25	3	.	.	PUNCT
inlawrev-3979	25	4	41	41	NUM
inlawrev-3979	25	5	:	:	SYM
inlawrev-3979	25	6	1271	1271	NUM
inlawrev-3979	25	7	internal	internal	ADJ
inlawrev-3979	25	8	revenue	revenue	NOUN
inlawrev-3979	25	9	code	code	NOUN
inlawrev-3979	25	10	which	which	PRON
inlawrev-3979	25	11	is	be	AUX
inlawrev-3979	25	12	in	in	ADP
inlawrev-3979	25	13	effect	effect	NOUN
inlawrev-3979	25	14	at	at	ADP
inlawrev-3979	25	15	the	the	DET
inlawrev-3979	25	16	time	time	NOUN
inlawrev-3979	25	17	of	of	ADP
inlawrev-3979	25	18	the	the	DET
inlawrev-3979	25	19	publication	publication	NOUN
inlawrev-3979	25	20	of	of	ADP
inlawrev-3979	25	21	this	this	DET
inlawrev-3979	25	22	article	article	NOUN
inlawrev-3979	25	23	.	.	PUNCT
inlawrev-3979	26	1	whenever	whenever	SCONJ
inlawrev-3979	26	2	the	the	DET
inlawrev-3979	26	3	term	term	NOUN
inlawrev-3979	26	4	"	"	PUNCT
inlawrev-3979	26	5	aopa	aopa	NOUN
inlawrev-3979	26	6	"	"	PUNCT
inlawrev-3979	26	7	is	be	AUX
inlawrev-3979	26	8	used	use	VERB
inlawrev-3979	26	9	in	in	ADP
inlawrev-3979	26	10	this	this	DET
inlawrev-3979	26	11	article	article	NOUN
inlawrev-3979	26	12	,	,	PUNCT
inlawrev-3979	26	13	such	such	ADJ
inlawrev-3979	26	14	term	term	NOUN
inlawrev-3979	26	15	refers	refer	VERB
inlawrev-3979	26	16	only	only	ADV
inlawrev-3979	26	17	to	to	ADP
inlawrev-3979	26	18	the	the	DET
inlawrev-3979	26	19	indiana	indiana	PROPN
inlawrev-3979	26	20	administrative	administrative	ADJ
inlawrev-3979	26	21	orders	order	NOUN
inlawrev-3979	26	22	and	and	CCONJ
inlawrev-3979	26	23	procedures	procedure	NOUN
inlawrev-3979	26	24	act	act	VERB
inlawrev-3979	26	25	.	.	PUNCT
inlawrev-3979	27	1	whenever	whenever	SCONJ
inlawrev-3979	27	2	the	the	DET
inlawrev-3979	27	3	term	term	NOUN
inlawrev-3979	27	4	"	"	PUNCT
inlawrev-3979	27	5	cbtcpr	cbtcpr	ADV
inlawrev-3979	27	6	"	"	PUNCT
inlawrev-3979	27	7	is	be	AUX
inlawrev-3979	27	8	used	use	VERB
inlawrev-3979	27	9	in	in	ADP
inlawrev-3979	27	10	this	this	DET
inlawrev-3979	27	11	article	article	NOUN
inlawrev-3979	27	12	,	,	PUNCT
inlawrev-3979	27	13	such	such	ADJ
inlawrev-3979	27	14	term	term	NOUN
inlawrev-3979	27	15	refers	refer	VERB
inlawrev-3979	27	16	only	only	ADV
inlawrev-3979	27	17	to	to	ADP
inlawrev-3979	27	18	the	the	DET
inlawrev-3979	27	19	county	county	NOUN
inlawrev-3979	27	20	board	board	NOUN
inlawrev-3979	27	21	of	of	ADP
inlawrev-3979	27	22	tax	tax	NOUN
inlawrev-3979	27	23	and	and	CCONJ
inlawrev-3979	27	24	capital	capital	NOUN
inlawrev-3979	27	25	projects	project	NOUN
inlawrev-3979	27	26	.	.	PUNCT
inlawrev-3979	28	1	whenever	whenever	SCONJ
inlawrev-3979	28	2	the	the	DET
inlawrev-3979	28	3	term	term	NOUN
inlawrev-3979	28	4	"	"	PUNCT
inlawrev-3979	28	5	ptaboa	ptaboa	NOUN
inlawrev-3979	28	6	"	"	PUNCT
inlawrev-3979	28	7	is	be	AUX
inlawrev-3979	28	8	used	use	VERB
inlawrev-3979	28	9	in	in	ADP
inlawrev-3979	28	10	this	this	DET
inlawrev-3979	28	11	article	article	NOUN
inlawrev-3979	28	12	,	,	PUNCT
inlawrev-3979	28	13	such	such	ADJ
inlawrev-3979	28	14	term	term	NOUN
inlawrev-3979	28	15	refers	refer	VERB
inlawrev-3979	28	16	only	only	ADV
inlawrev-3979	28	17	to	to	ADP
inlawrev-3979	28	18	a	a	DET
inlawrev-3979	28	19	property	property	NOUN
inlawrev-3979	28	20	tax	tax	NOUN
inlawrev-3979	28	21	assessment	assessment	NOUN
inlawrev-3979	28	22	board	board	NOUN
inlawrev-3979	28	23	of	of	ADP
inlawrev-3979	28	24	appeals	appeal	NOUN
inlawrev-3979	28	25	.	.	PUNCT
inlawrev-3979	29	1	i.	i.	PROPN
inlawrev-3979	29	2	indiana	indiana	PROPN
inlawrev-3979	29	3	general	general	PROPN
inlawrev-3979	29	4	assembly	assembly	PROPN
inlawrev-3979	29	5	legislation	legislation	NOUN
inlawrev-3979	29	6	the	the	DET
inlawrev-3979	29	7	1	1	NUM
inlawrev-3979	29	8	15th	15th	NOUN
inlawrev-3979	29	9	ga	ga	PROPN
inlawrev-3979	29	10	passed	pass	VERB
inlawrev-3979	29	11	several	several	ADJ
inlawrev-3979	29	12	pieces	piece	NOUN
inlawrev-3979	29	13	of	of	ADP
inlawrev-3979	29	14	legislation	legislation	NOUN
inlawrev-3979	29	15	affecting	affect	VERB
inlawrev-3979	29	16	various	various	ADJ
inlawrev-3979	29	17	areas	area	NOUN
inlawrev-3979	29	18	of	of	ADP
inlawrev-3979	29	19	state	state	NOUN
inlawrev-3979	29	20	and	and	CCONJ
inlawrev-3979	29	21	local	local	ADJ
inlawrev-3979	29	22	taxation	taxation	NOUN
inlawrev-3979	29	23	,	,	PUNCT
inlawrev-3979	29	24	e.g.	e.g.	ADV
inlawrev-3979	29	25	,	,	PUNCT
inlawrev-3979	29	26	state	state	NOUN
inlawrev-3979	29	27	income	income	NOUN
inlawrev-3979	29	28	taxes	taxis	NOUN
inlawrev-3979	29	29	,	,	PUNCT
inlawrev-3979	29	30	county	county	NOUN
inlawrev-3979	29	31	property	property	NOUN
inlawrev-3979	29	32	taxes	taxis	NOUN
inlawrev-3979	29	33	,	,	PUNCT
inlawrev-3979	29	34	sales	sale	NOUN
inlawrev-3979	29	35	and	and	CCONJ
inlawrev-3979	29	36	use	use	VERB
inlawrev-3979	29	37	taxes	taxis	NOUN
inlawrev-3979	29	38	,	,	PUNCT
inlawrev-3979	29	39	and	and	CCONJ
inlawrev-3979	29	40	local	local	ADJ
inlawrev-3979	29	41	taxes	taxis	NOUN
inlawrev-3979	29	42	.	.	PUNCT
inlawrev-3979	30	1	the	the	DET
inlawrev-3979	30	2	most	most	ADV
inlawrev-3979	30	3	significant	significant	ADJ
inlawrev-3979	30	4	changes	change	NOUN
inlawrev-3979	30	5	occurred	occur	VERB
inlawrev-3979	30	6	in	in	ADP
inlawrev-3979	30	7	the	the	DET
inlawrev-3979	30	8	area	area	NOUN
inlawrev-3979	30	9	of	of	ADP
inlawrev-3979	30	10	property	property	NOUN
inlawrev-3979	30	11	tax	tax	NOUN
inlawrev-3979	30	12	appeal	appeal	NOUN
inlawrev-3979	30	13	procedures	procedure	NOUN
inlawrev-3979	30	14	.	.	PUNCT
inlawrev-3979	31	1	however	however	ADV
inlawrev-3979	31	2	,	,	PUNCT
inlawrev-3979	31	3	most	most	ADJ
inlawrev-3979	31	4	of	of	ADP
inlawrev-3979	31	5	the	the	DET
inlawrev-3979	31	6	amendments	amendment	NOUN
inlawrev-3979	31	7	to	to	ADP
inlawrev-3979	31	8	the	the	DET
inlawrev-3979	31	9	property	property	NOUN
inlawrev-3979	31	10	tax	tax	NOUN
inlawrev-3979	31	11	laws	law	NOUN
inlawrev-3979	31	12	are	be	AUX
inlawrev-3979	31	13	very	very	ADV
inlawrev-3979	31	14	technical	technical	ADJ
inlawrev-3979	31	15	ones	one	NOUN
inlawrev-3979	31	16	,	,	PUNCT
inlawrev-3979	31	17	and	and	CCONJ
inlawrev-3979	31	18	it	it	PRON
inlawrev-3979	31	19	takes	take	VERB
inlawrev-3979	31	20	a	a	DET
inlawrev-3979	31	21	fairly	fairly	ADV
inlawrev-3979	31	22	knowledgeable	knowledgeable	ADJ
inlawrev-3979	31	23	individual	individual	NOUN
inlawrev-3979	31	24	about	about	ADP
inlawrev-3979	31	25	property	property	NOUN
inlawrev-3979	31	26	taxes	taxis	NOUN
inlawrev-3979	31	27	to	to	PART
inlawrev-3979	31	28	fully	fully	ADV
inlawrev-3979	31	29	understand	understand	VERB
inlawrev-3979	31	30	theses	thesis	NOUN
inlawrev-3979	31	31	amendments	amendment	NOUN
inlawrev-3979	31	32	.	.	PUNCT
inlawrev-3979	32	1	a.	a.	NOUN
inlawrev-3979	32	2	property	property	NOUN
inlawrev-3979	32	3	tax	tax	NOUN
inlawrev-3979	32	4	2	2	NUM
inlawrev-3979	32	5	the	the	DET
inlawrev-3979	32	6	ga	ga	PROPN
inlawrev-3979	32	7	enacted	enact	VERB
inlawrev-3979	32	8	a	a	DET
inlawrev-3979	32	9	variety	variety	NOUN
inlawrev-3979	32	10	of	of	ADP
inlawrev-3979	32	11	changes	change	NOUN
inlawrev-3979	32	12	to	to	ADP
inlawrev-3979	32	13	property	property	NOUN
inlawrev-3979	32	14	tax	tax	NOUN
inlawrev-3979	32	15	legislation	legislation	NOUN
inlawrev-3979	32	16	.	.	PUNCT
inlawrev-3979	33	1	for	for	ADP
inlawrev-3979	33	2	2007	2007	NUM
inlawrev-3979	33	3	taxes	taxis	NOUN
inlawrev-3979	33	4	payable	payable	ADJ
inlawrev-3979	33	5	in	in	ADP
inlawrev-3979	33	6	2008	2008	NUM
inlawrev-3979	33	7	,	,	PUNCT
inlawrev-3979	33	8	the	the	DET
inlawrev-3979	33	9	ga	ga	PROPN
inlawrev-3979	33	10	amended	amend	VERB
inlawrev-3979	33	11	the	the	DET
inlawrev-3979	33	12	statute	statute	NOUN
inlawrev-3979	33	13	to	to	PART
inlawrev-3979	33	14	keep	keep	VERB
inlawrev-3979	33	15	the	the	DET
inlawrev-3979	33	16	standard	standard	ADJ
inlawrev-3979	33	17	deduction	deduction	NOUN
inlawrev-3979	33	18	for	for	ADP
inlawrev-3979	33	19	the	the	DET
inlawrev-3979	33	20	homestead	homestead	NOUN
inlawrev-3979	33	21	credit	credit	NOUN
inlawrev-3979	33	22	at	at	ADP
inlawrev-3979	33	23	$	$	SYM
inlawrev-3979	33	24	45,000	45,000	NUM
inlawrev-3979	33	25	,	,	PUNCT
inlawrev-3979	33	26	the	the	DET
inlawrev-3979	33	27	same	same	ADJ
inlawrev-3979	33	28	amount	amount	NOUN
inlawrev-3979	33	29	allowable	allowable	ADJ
inlawrev-3979	33	30	for	for	ADP
inlawrev-3979	33	31	the	the	DET
inlawrev-3979	33	32	previous	previous	ADJ
inlawrev-3979	33	33	tax	tax	NOUN
inlawrev-3979	33	34	year	year	NOUN
inlawrev-3979	33	35	.	.	PUNCT
inlawrev-3979	34	1	3	3	NUM
inlawrev-3979	34	2	the	the	DET
inlawrev-3979	34	3	ga	ga	PROPN
inlawrev-3979	34	4	also	also	ADV
inlawrev-3979	34	5	amended	amend	VERB
inlawrev-3979	34	6	the	the	DET
inlawrev-3979	34	7	provision	provision	NOUN
inlawrev-3979	34	8	that	that	PRON
inlawrev-3979	34	9	would	would	AUX
inlawrev-3979	34	10	reduce	reduce	VERB
inlawrev-3979	34	11	the	the	DET
inlawrev-3979	34	12	standard	standard	ADJ
inlawrev-3979	34	13	deduction	deduction	NOUN
inlawrev-3979	34	14	to	to	ADP
inlawrev-3979	34	15	$	$	SYM
inlawrev-3979	34	16	35,000	35,000	NUM
inlawrev-3979	34	17	starting	start	VERB
inlawrev-3979	34	18	in	in	ADP
inlawrev-3979	34	19	the	the	DET
inlawrev-3979	34	20	2007	2007	NUM
inlawrev-3979	34	21	assessment	assessment	NOUN
inlawrev-3979	34	22	year	year	NOUN
inlawrev-3979	34	23	to	to	ADP
inlawrev-3979	34	24	a	a	DET
inlawrev-3979	34	25	gradually	gradually	ADV
inlawrev-3979	34	26	declining	decline	VERB
inlawrev-3979	34	27	schedule	schedule	NOUN
inlawrev-3979	34	28	beginning	begin	VERB
inlawrev-3979	34	29	in	in	ADP
inlawrev-3979	34	30	the	the	DET
inlawrev-3979	34	31	2008	2008	NUM
inlawrev-3979	34	32	assessment	assessment	NOUN
inlawrev-3979	34	33	year	year	NOUN
inlawrev-3979	34	34	for	for	ADP
inlawrev-3979	34	35	taxes	taxis	NOUN
inlawrev-3979	34	36	payable	payable	ADJ
inlawrev-3979	34	37	in	in	ADP
inlawrev-3979	34	38	2009	2009	NUM
inlawrev-3979	34	39	and	and	CCONJ
inlawrev-3979	34	40	future	future	ADJ
inlawrev-3979	34	41	years	year	NOUN
inlawrev-3979	34	42	.	.	PUNCT
inlawrev-3979	35	1	4	4	NUM
inlawrev-3979	35	2	the	the	DET
inlawrev-3979	35	3	standard	standard	ADJ
inlawrev-3979	35	4	deduction	deduction	NOUN
inlawrev-3979	35	5	is	be	AUX
inlawrev-3979	35	6	to	to	PART
inlawrev-3979	35	7	gradually	gradually	ADV
inlawrev-3979	35	8	be	be	AUX
inlawrev-3979	35	9	reduced	reduce	VERB
inlawrev-3979	35	10	annually	annually	ADV
inlawrev-3979	35	11	by	by	ADP
inlawrev-3979	35	12	$	$	SYM
inlawrev-3979	35	13	1	1	NUM
inlawrev-3979	35	14	000	000	NUM
inlawrev-3979	35	15	until	until	ADP
inlawrev-3979	35	16	20	20	NUM
inlawrev-3979	35	17	1	1	NUM
inlawrev-3979	35	18	2	2	NUM
inlawrev-3979	35	19	when	when	SCONJ
inlawrev-3979	35	20	the	the	DET
inlawrev-3979	35	21	deduction	deduction	NOUN
inlawrev-3979	35	22	levels	level	NOUN
inlawrev-3979	35	23	off	off	ADP
inlawrev-3979	35	24	at	at	ADP
inlawrev-3979	35	25	$	$	SYM
inlawrev-3979	35	26	40,000	40,000	NUM
inlawrev-3979	35	27	.	.	PUNCT
inlawrev-3979	36	1	5	5	NUM
inlawrev-3979	36	2	counties	county	NOUN
inlawrev-3979	36	3	continue	continue	VERB
inlawrev-3979	36	4	to	to	PART
inlawrev-3979	36	5	have	have	VERB
inlawrev-3979	36	6	the	the	DET
inlawrev-3979	36	7	option	option	NOUN
inlawrev-3979	36	8	to	to	PART
inlawrev-3979	36	9	authorize	authorize	VERB
inlawrev-3979	36	10	a	a	DET
inlawrev-3979	36	11	"	"	PUNCT
inlawrev-3979	36	12	circuit	circuit	NOUN
inlawrev-3979	36	13	breaker	breaker	NOUN
inlawrev-3979	36	14	"	"	PUNCT
inlawrev-3979	36	15	that	that	PRON
inlawrev-3979	36	16	limits	limit	VERB
inlawrev-3979	36	17	residential	residential	ADJ
inlawrev-3979	36	18	property	property	NOUN
inlawrev-3979	36	19	taxes	taxis	NOUN
inlawrev-3979	36	20	.	.	PUNCT
inlawrev-3979	37	1	the	the	DET
inlawrev-3979	37	2	ga	ga	PROPN
inlawrev-3979	37	3	amended	amend	VERB
inlawrev-3979	37	4	the	the	DET
inlawrev-3979	37	5	"	"	PUNCT
inlawrev-3979	37	6	circuit	circuit	NOUN
inlawrev-3979	37	7	breaker	breaker	NOUN
inlawrev-3979	37	8	"	"	PUNCT
inlawrev-3979	37	9	provision	provision	NOUN
inlawrev-3979	37	10	to	to	PART
inlawrev-3979	37	11	provide	provide	VERB
inlawrev-3979	37	12	that	that	PRON
inlawrev-3979	37	13	for	for	ADP
inlawrev-3979	37	14	2008	2008	NUM
inlawrev-3979	37	15	and	and	CCONJ
inlawrev-3979	37	16	2009	2009	NUM
inlawrev-3979	37	17	,	,	PUNCT
inlawrev-3979	37	18	the	the	DET
inlawrev-3979	37	19	credit	credit	NOUN
inlawrev-3979	37	20	for	for	ADP
inlawrev-3979	37	21	taxes	taxis	NOUN
inlawrev-3979	37	22	greater	great	ADJ
inlawrev-3979	37	23	than	than	ADP
inlawrev-3979	37	24	2	2	NUM
inlawrev-3979	37	25	%	%	NOUN
inlawrev-3979	37	26	applies	apply	VERB
inlawrev-3979	37	27	to	to	ADP
inlawrev-3979	37	28	"	"	PUNCT
inlawrev-3979	37	29	homestead	homestead	ADJ
inlawrev-3979	37	30	property	property	NOUN
inlawrev-3979	37	31	"	"	PUNCT
inlawrev-3979	37	32	instead	instead	ADV
inlawrev-3979	37	33	of	of	ADP
inlawrev-3979	37	34	"	"	PUNCT
inlawrev-3979	37	35	qualified	qualified	ADJ
inlawrev-3979	37	36	residential	residential	ADJ
inlawrev-3979	37	37	property	property	NOUN
inlawrev-3979	37	38	.	.	PUNCT
inlawrev-3979	37	39	"	"	PUNCT
inlawrev-3979	38	1	6	6	NUM
inlawrev-3979	38	2	further	far	ADV
inlawrev-3979	38	3	,	,	PUNCT
inlawrev-3979	38	4	after	after	ADP
inlawrev-3979	38	5	2009	2009	NUM
inlawrev-3979	38	6	,	,	PUNCT
inlawrev-3979	38	7	the	the	DET
inlawrev-3979	38	8	circuit	circuit	NOUN
inlawrev-3979	38	9	breaker	breaker	NOUN
inlawrev-3979	38	10	credit	credit	NOUN
inlawrev-3979	38	11	for	for	ADP
inlawrev-3979	38	12	taxes	taxis	NOUN
inlawrev-3979	38	13	greater	great	ADJ
inlawrev-3979	38	14	than	than	ADP
inlawrev-3979	38	15	2	2	NUM
inlawrev-3979	38	16	%	%	NOUN
inlawrev-3979	38	17	applies	apply	VERB
inlawrev-3979	38	18	to	to	PART
inlawrev-3979	38	19	homestead	homestead	NOUN
inlawrev-3979	38	20	property	property	NOUN
inlawrev-3979	38	21	while	while	SCONJ
inlawrev-3979	38	22	a	a	DET
inlawrev-3979	38	23	circuit	circuit	NOUN
inlawrev-3979	38	24	breaker	breaker	NOUN
inlawrev-3979	38	25	credit	credit	NOUN
inlawrev-3979	38	26	for	for	ADP
inlawrev-3979	38	27	taxes	taxis	NOUN
inlawrev-3979	38	28	greater	great	ADJ
inlawrev-3979	38	29	than	than	ADP
inlawrev-3979	38	30	3	3	NUM
inlawrev-3979	38	31	%	%	NOUN
inlawrev-3979	38	32	applies	apply	VERB
inlawrev-3979	38	33	to	to	ADP
inlawrev-3979	38	34	property	property	NOUN
inlawrev-3979	38	35	other	other	ADJ
inlawrev-3979	38	36	than	than	ADP
inlawrev-3979	38	37	homestead	homestead	ADJ
inlawrev-3979	38	38	property	property	NOUN
inlawrev-3979	38	39	.	.	PUNCT
inlawrev-3979	39	1	7	7	NUM
inlawrev-3979	39	2	the	the	DET
inlawrev-3979	39	3	ga	ga	PROPN
inlawrev-3979	39	4	also	also	ADV
inlawrev-3979	39	5	removed	remove	VERB
inlawrev-3979	39	6	tuition	tuition	NOUN
inlawrev-3979	39	7	support	support	NOUN
inlawrev-3979	39	8	levies	levy	NOUN
inlawrev-3979	39	9	from	from	ADP
inlawrev-3979	39	10	the	the	DET
inlawrev-3979	39	11	circuit	circuit	NOUN
inlawrev-3979	39	12	breaker	breaker	NOUN
inlawrev-3979	39	13	calculations	calculation	NOUN
inlawrev-3979	39	14	,	,	PUNCT
inlawrev-3979	39	15	8	8	NUM
inlawrev-3979	39	16	removed	remove	VERB
inlawrev-3979	39	17	the	the	DET
inlawrev-3979	39	18	ability	ability	NOUN
inlawrev-3979	39	19	of	of	ADP
inlawrev-3979	39	20	the	the	DET
inlawrev-3979	39	21	property	property	NOUN
inlawrev-3979	39	22	tax	tax	NOUN
inlawrev-3979	39	23	replacement	replacement	NOUN
inlawrev-3979	39	24	fund	fund	PROPN
inlawrev-3979	39	25	board	board	PROPN
inlawrev-3979	39	26	to	to	PART
inlawrev-3979	39	27	raise	raise	VERB
inlawrev-3979	39	28	the	the	DET
inlawrev-3979	39	29	percentage	percentage	NOUN
inlawrev-3979	39	30	of	of	ADP
inlawrev-3979	39	31	the	the	DET
inlawrev-3979	39	32	homestead	homestead	NOUN
inlawrev-3979	39	33	2	2	NUM
inlawrev-3979	39	34	.	.	PUNCT
inlawrev-3979	39	35	for	for	ADP
inlawrev-3979	39	36	an	an	DET
inlawrev-3979	39	37	additional	additional	ADJ
inlawrev-3979	39	38	list	list	NOUN
inlawrev-3979	39	39	of	of	ADP
inlawrev-3979	39	40	the	the	DET
inlawrev-3979	39	41	property	property	NOUN
inlawrev-3979	39	42	tax	tax	NOUN
inlawrev-3979	39	43	provisions	provision	NOUN
inlawrev-3979	39	44	enacted	enact	VERB
inlawrev-3979	39	45	by	by	ADP
inlawrev-3979	39	46	the	the	DET
inlawrev-3979	39	47	ga	ga	PROPN
inlawrev-3979	39	48	in	in	ADP
inlawrev-3979	39	49	2007	2007	NUM
inlawrev-3979	39	50	,	,	PUNCT
inlawrev-3979	39	51	see	see	VERB
inlawrev-3979	39	52	memorandum	memorandum	NOUN
inlawrev-3979	39	53	from	from	ADP
inlawrev-3979	39	54	ind	ind	PROPN
inlawrev-3979	39	55	.	.	PUNCT
inlawrev-3979	40	1	dep't	dep't	NOUN
inlawrev-3979	40	2	of	of	ADP
inlawrev-3979	40	3	local	local	ADJ
inlawrev-3979	40	4	gov't	gov't	ADJ
inlawrev-3979	40	5	fin	fin	NOUN
inlawrev-3979	40	6	.	.	PUNCT
inlawrev-3979	41	1	to	to	ADP
inlawrev-3979	41	2	political	political	ADJ
inlawrev-3979	41	3	subdivisions	subdivision	NOUN
inlawrev-3979	41	4	,	,	PUNCT
inlawrev-3979	41	5	county	county	NOUN
inlawrev-3979	41	6	auditors	auditor	NOUN
inlawrev-3979	41	7	,	,	PUNCT
inlawrev-3979	41	8	assessors	assessor	NOUN
inlawrev-3979	41	9	,	,	PUNCT
inlawrev-3979	41	10	and	and	CCONJ
inlawrev-3979	41	11	treasurers	treasurer	NOUN
inlawrev-3979	41	12	,	,	PUNCT
inlawrev-3979	41	13	and	and	CCONJ
inlawrev-3979	41	14	twp	twp	PROPN
inlawrev-3979	41	15	.	.	PROPN
inlawrev-3979	41	16	and	and	CCONJ
inlawrev-3979	41	17	tr	tr	VERB
inlawrev-3979	41	18	.	.	PROPN
inlawrev-3979	41	19	assessors	assessor	NOUN
inlawrev-3979	41	20	(	(	PUNCT
inlawrev-3979	41	21	june	june	PROPN
inlawrev-3979	41	22	2007	2007	NUM
inlawrev-3979	41	23	)	)	PUNCT
inlawrev-3979	41	24	,	,	PUNCT
inlawrev-3979	41	25	available	available	ADJ
inlawrev-3979	41	26	at	at	ADP
inlawrev-3979	41	27	http://www.in	http://www.in	PROPN
inlawrev-3979	41	28	.	.	PUNCT
inlawrev-3979	42	1	gov	gov	NOUN
inlawrev-3979	42	2	/	/	SYM
inlawrev-3979	42	3	dlgf	dlgf	PROPN
inlawrev-3979	42	4	/	/	SYM
inlawrev-3979	42	5	memos	memos	PROPN
inlawrev-3979	42	6	/	/	SYM
inlawrev-3979	42	7	pdfs	pdfs	PROPN
inlawrev-3979	42	8	/	/	SYM
inlawrev-3979	42	9	memos	memos	PROPN
inlawrev-3979	42	10	/	/	SYM
inlawrev-3979	42	11	legislationmemojune2007.pdf	legislationmemojune2007.pdf	NOUN
inlawrev-3979	42	12	.	.	PUNCT
inlawrev-3979	43	1	3	3	X
inlawrev-3979	43	2	.	.	X
inlawrev-3979	43	3	ind	ind	PROPN
inlawrev-3979	43	4	.	.	PUNCT
inlawrev-3979	44	1	code	code	PROPN
inlawrev-3979	44	2	§	§	PROPN
inlawrev-3979	44	3	6	6	NUM
inlawrev-3979	44	4	-	-	SYM
inlawrev-3979	44	5	1.1	1.1	NUM
inlawrev-3979	44	6	-	-	PUNCT
inlawrev-3979	44	7	12	12	NUM
inlawrev-3979	44	8	-	-	SYM
inlawrev-3979	44	9	37	37	NUM
inlawrev-3979	44	10	(	(	PUNCT
inlawrev-3979	44	11	supp	supp	PROPN
inlawrev-3979	44	12	.	.	PUNCT
inlawrev-3979	45	1	2007	2007	NUM
inlawrev-3979	45	2	)	)	PUNCT
inlawrev-3979	45	3	(	(	PUNCT
inlawrev-3979	45	4	as	as	SCONJ
inlawrev-3979	45	5	amended	amend	VERB
inlawrev-3979	45	6	by	by	ADP
inlawrev-3979	45	7	2007	2007	NUM
inlawrev-3979	45	8	ind	ind	NOUN
inlawrev-3979	45	9	.	.	PUNCT
inlawrev-3979	46	1	acts	act	VERB
inlawrev-3979	46	2	3870	3870	NUM
inlawrev-3979	46	3	-	-	SYM
inlawrev-3979	46	4	71	71	NUM
inlawrev-3979	46	5	)	)	PUNCT
inlawrev-3979	46	6	.	.	PUNCT
inlawrev-3979	47	1	4	4	X
inlawrev-3979	47	2	.	.	X
inlawrev-3979	48	1	i	i	PRON
inlawrev-3979	48	2	d.	d.	PROPN
inlawrev-3979	48	3	5	5	NUM
inlawrev-3979	48	4	.	.	PUNCT
inlawrev-3979	49	1	i	i	PRON
inlawrev-3979	49	2	d.	d.	PROPN
inlawrev-3979	49	3	6	6	NUM
inlawrev-3979	49	4	.	.	PUNCT
inlawrev-3979	50	1	i	i	PRON
inlawrev-3979	50	2	d.	d.	PROPN
inlawrev-3979	50	3	§	§	PROPN
inlawrev-3979	50	4	6	6	NUM
inlawrev-3979	50	5	-	-	SYM
inlawrev-3979	50	6	1.1	1.1	NUM
inlawrev-3979	50	7	-	-	PUNCT
inlawrev-3979	50	8	20.6	20.6	NUM
inlawrev-3979	50	9	-	-	SYM
inlawrev-3979	50	10	6.5	6.5	NUM
inlawrev-3979	50	11	(	(	PUNCT
inlawrev-3979	50	12	as	as	SCONJ
inlawrev-3979	50	13	amended	amend	VERB
inlawrev-3979	50	14	by	by	ADP
inlawrev-3979	50	15	2007	2007	NUM
inlawrev-3979	50	16	ind	ind	NOUN
inlawrev-3979	50	17	.	.	PUNCT
inlawrev-3979	51	1	acts	act	VERB
inlawrev-3979	51	2	3918	3918	NUM
inlawrev-3979	51	3	-	-	SYM
inlawrev-3979	51	4	19	19	NUM
inlawrev-3979	51	5	)	)	PUNCT
inlawrev-3979	51	6	.	.	PUNCT
inlawrev-3979	52	1	7	7	X
inlawrev-3979	52	2	.	.	X
inlawrev-3979	52	3	i	i	PRON
inlawrev-3979	52	4	d.	d.	PROPN
inlawrev-3979	52	5	§	§	PROPN
inlawrev-3979	52	6	6	6	NUM
inlawrev-3979	52	7	-	-	SYM
inlawrev-3979	52	8	1.1	1.1	NUM
inlawrev-3979	52	9	-	-	PUNCT
inlawrev-3979	52	10	20.6	20.6	NUM
inlawrev-3979	52	11	-	-	SYM
inlawrev-3979	52	12	7	7	NUM
inlawrev-3979	52	13	(	(	PUNCT
inlawrev-3979	52	14	as	as	SCONJ
inlawrev-3979	52	15	amended	amend	VERB
inlawrev-3979	52	16	by	by	ADP
inlawrev-3979	52	17	2007	2007	NUM
inlawrev-3979	52	18	ind	ind	NOUN
inlawrev-3979	52	19	.	.	PUNCT
inlawrev-3979	53	1	acts	act	VERB
inlawrev-3979	53	2	3919	3919	NUM
inlawrev-3979	53	3	-	-	SYM
inlawrev-3979	53	4	21	21	NUM
inlawrev-3979	53	5	)	)	PUNCT
inlawrev-3979	53	6	.	.	PUNCT
inlawrev-3979	54	1	8	8	X
inlawrev-3979	54	2	.	.	X
inlawrev-3979	55	1	i	i	PRON
inlawrev-3979	55	2	d.	d.	PROPN
inlawrev-3979	55	3	2008	2008	NUM
inlawrev-3979	55	4	]	]	PUNCT
inlawrev-3979	55	5	tax	tax	NOUN
inlawrev-3979	55	6	law	law	NOUN
inlawrev-3979	55	7	1273	1273	NUM
inlawrev-3979	55	8	credit	credit	NOUN
inlawrev-3979	55	9	,	,	PUNCT
inlawrev-3979	55	10	9	9	NUM
inlawrev-3979	55	11	and	and	CCONJ
inlawrev-3979	55	12	amended	amend	VERB
inlawrev-3979	55	13	i.c	i.c	PROPN
inlawrev-3979	55	14	.	.	PUNCT
inlawrev-3979	55	15	§	§	PROPN
inlawrev-3979	55	16	6	6	NUM
inlawrev-3979	55	17	-	-	SYM
inlawrev-3979	55	18	1.1	1.1	NUM
inlawrev-3979	55	19	-	-	PUNCT
inlawrev-3979	55	20	21.2	21.2	NUM
inlawrev-3979	55	21	-	-	PUNCT
inlawrev-3979	55	22	15	15	NUM
inlawrev-3979	55	23	to	to	PART
inlawrev-3979	55	24	prohibit	prohibit	VERB
inlawrev-3979	55	25	the	the	DET
inlawrev-3979	55	26	inclusion	inclusion	NOUN
inlawrev-3979	55	27	of	of	ADP
inlawrev-3979	55	28	a	a	DET
inlawrev-3979	55	29	tax	tax	NOUN
inlawrev-3979	55	30	increment	increment	NOUN
inlawrev-3979	55	31	replacement	replacement	NOUN
inlawrev-3979	55	32	tax	tax	NOUN
inlawrev-3979	55	33	in	in	ADP
inlawrev-3979	55	34	the	the	DET
inlawrev-3979	55	35	calculation	calculation	NOUN
inlawrev-3979	55	36	of	of	ADP
inlawrev-3979	55	37	the	the	DET
inlawrev-3979	55	38	circuit	circuit	NOUN
inlawrev-3979	55	39	breaker	breaker	NOUN
inlawrev-3979	55	40	credit	credit	NOUN
inlawrev-3979	55	41	.	.	PUNCT
inlawrev-3979	56	1	10	10	NUM
inlawrev-3979	56	2	after	after	ADP
inlawrev-3979	56	3	december	december	PROPN
inlawrev-3979	56	4	31	31	NUM
inlawrev-3979	56	5	,	,	PUNCT
inlawrev-3979	56	6	2008	2008	NUM
inlawrev-3979	56	7	,	,	PUNCT
inlawrev-3979	56	8	the	the	DET
inlawrev-3979	56	9	county	county	NOUN
inlawrev-3979	56	10	board	board	NOUN
inlawrev-3979	56	11	of	of	ADP
inlawrev-3979	56	12	tax	tax	NOUN
inlawrev-3979	56	13	adjustment	adjustment	NOUN
inlawrev-3979	56	14	is	be	AUX
inlawrev-3979	56	15	to	to	PART
inlawrev-3979	56	16	be	be	AUX
inlawrev-3979	56	17	abolished	abolish	VERB
inlawrev-3979	56	18	.	.	PUNCT
inlawrev-3979	57	1	11	11	NUM
inlawrev-3979	57	2	beginning	begin	VERB
inlawrev-3979	57	3	january	january	PROPN
inlawrev-3979	57	4	1	1	NUM
inlawrev-3979	57	5	,	,	PUNCT
inlawrev-3979	57	6	2009	2009	NUM
inlawrev-3979	57	7	,	,	PUNCT
inlawrev-3979	57	8	a	a	DET
inlawrev-3979	57	9	cbtcpr	cbtcpr	NOUN
inlawrev-3979	57	10	is	be	AUX
inlawrev-3979	57	11	to	to	PART
inlawrev-3979	57	12	be	be	AUX
inlawrev-3979	57	13	established	establish	VERB
inlawrev-3979	57	14	in	in	ADP
inlawrev-3979	57	15	each	each	DET
inlawrev-3979	57	16	county	county	NOUN
inlawrev-3979	57	17	.	.	PUNCT
inlawrev-3979	58	1	12	12	NUM
inlawrev-3979	58	2	each	each	PRON
inlawrev-3979	58	3	cbtcpr	cbtcpr	VERB
inlawrev-3979	58	4	is	be	AUX
inlawrev-3979	58	5	to	to	PART
inlawrev-3979	58	6	consist	consist	VERB
inlawrev-3979	58	7	of	of	ADP
inlawrev-3979	58	8	nine	nine	NUM
inlawrev-3979	58	9	members	member	NOUN
inlawrev-3979	58	10	,	,	PUNCT
inlawrev-3979	58	11	all	all	PRON
inlawrev-3979	58	12	of	of	ADP
inlawrev-3979	58	13	whom	whom	PRON
inlawrev-3979	58	14	are	be	AUX
inlawrev-3979	58	15	to	to	PART
inlawrev-3979	58	16	be	be	AUX
inlawrev-3979	58	17	voting	vote	VERB
inlawrev-3979	58	18	members	member	NOUN
inlawrev-3979	58	19	.	.	PUNCT
inlawrev-3979	59	1	13	13	NUM
inlawrev-3979	59	2	the	the	DET
inlawrev-3979	59	3	county	county	NOUN
inlawrev-3979	59	4	auditor	auditor	NOUN
inlawrev-3979	59	5	will	will	AUX
inlawrev-3979	59	6	make	make	VERB
inlawrev-3979	59	7	any	any	DET
inlawrev-3979	59	8	necessary	necessary	ADJ
inlawrev-3979	59	9	tie	tie	NOUN
inlawrev-3979	59	10	-	-	PUNCT
inlawrev-3979	59	11	breaking	break	VERB
inlawrev-3979	59	12	vote	vote	NOUN
inlawrev-3979	59	13	.	.	PUNCT
inlawrev-3979	60	1	14	14	NUM
inlawrev-3979	60	2	depending	depend	VERB
inlawrev-3979	60	3	on	on	ADP
inlawrev-3979	60	4	the	the	DET
inlawrev-3979	60	5	number	number	NOUN
inlawrev-3979	60	6	of	of	ADP
inlawrev-3979	60	7	municipalities	municipality	NOUN
inlawrev-3979	60	8	and	and	CCONJ
inlawrev-3979	60	9	school	school	NOUN
inlawrev-3979	60	10	corporations	corporation	NOUN
inlawrev-3979	60	11	within	within	ADP
inlawrev-3979	60	12	a	a	DET
inlawrev-3979	60	13	county	county	NOUN
inlawrev-3979	60	14	,	,	PUNCT
inlawrev-3979	60	15	there	there	PRON
inlawrev-3979	60	16	are	be	VERB
inlawrev-3979	60	17	to	to	PART
inlawrev-3979	60	18	be	be	AUX
inlawrev-3979	60	19	four	four	NUM
inlawrev-3979	60	20	alternative	alternative	ADJ
inlawrev-3979	60	21	membership	membership	NOUN
inlawrev-3979	60	22	formulations	formulation	NOUN
inlawrev-3979	60	23	for	for	ADP
inlawrev-3979	60	24	the	the	DET
inlawrev-3979	60	25	cbtcpr	cbtcpr	NOUN
inlawrev-3979	60	26	.	.	PUNCT
inlawrev-3979	61	1	15	15	NUM
inlawrev-3979	61	2	however	however	ADV
inlawrev-3979	61	3	,	,	PUNCT
inlawrev-3979	61	4	all	all	PRON
inlawrev-3979	61	5	appointed	appoint	VERB
inlawrev-3979	61	6	members	member	NOUN
inlawrev-3979	61	7	must	must	AUX
inlawrev-3979	61	8	be	be	AUX
inlawrev-3979	61	9	elected	elect	VERB
inlawrev-3979	61	10	officials	official	NOUN
inlawrev-3979	61	11	serving	serve	VERB
inlawrev-3979	61	12	on	on	ADP
inlawrev-3979	61	13	the	the	DET
inlawrev-3979	61	14	fiscal	fiscal	ADJ
inlawrev-3979	61	15	body	body	NOUN
inlawrev-3979	61	16	of	of	ADP
inlawrev-3979	61	17	a	a	DET
inlawrev-3979	61	18	taxing	tax	VERB
inlawrev-3979	61	19	unit	unit	NOUN
inlawrev-3979	61	20	or	or	CCONJ
inlawrev-3979	61	21	group	group	NOUN
inlawrev-3979	61	22	of	of	ADP
inlawrev-3979	61	23	taxing	tax	VERB
inlawrev-3979	61	24	units	unit	NOUN
inlawrev-3979	61	25	except	except	SCONJ
inlawrev-3979	61	26	for	for	ADP
inlawrev-3979	61	27	two	two	NUM
inlawrev-3979	61	28	county	county	NOUN
inlawrev-3979	61	29	residents	resident	NOUN
inlawrev-3979	61	30	that	that	PRON
inlawrev-3979	61	31	are	be	AUX
inlawrev-3979	61	32	to	to	PART
inlawrev-3979	61	33	be	be	AUX
inlawrev-3979	61	34	separately	separately	ADV
inlawrev-3979	61	35	elected	elect	VERB
inlawrev-3979	61	36	to	to	ADP
inlawrev-3979	61	37	the	the	DET
inlawrev-3979	61	38	cbtcpr	cbtcpr	NOUN
inlawrev-3979	61	39	by	by	ADP
inlawrev-3979	61	40	the	the	DET
inlawrev-3979	61	41	voters	voter	NOUN
inlawrev-3979	61	42	.	.	PUNCT
inlawrev-3979	62	1	16	16	NUM
inlawrev-3979	62	2	a	a	DET
inlawrev-3979	62	3	petitioning	petition	VERB
inlawrev-3979	62	4	political	political	ADJ
inlawrev-3979	62	5	subdivision	subdivision	NOUN
inlawrev-3979	62	6	is	be	AUX
inlawrev-3979	62	7	required	require	VERB
inlawrev-3979	62	8	to	to	PART
inlawrev-3979	62	9	submit	submit	VERB
inlawrev-3979	62	10	a	a	DET
inlawrev-3979	62	11	proposed	propose	VERB
inlawrev-3979	62	12	financial	financial	ADJ
inlawrev-3979	62	13	plan	plan	NOUN
inlawrev-3979	62	14	to	to	ADP
inlawrev-3979	62	15	the	the	DET
inlawrev-3979	62	16	cbtcpr	cbtcpr	NOUN
inlawrev-3979	62	17	.	.	PUNCT
inlawrev-3979	63	1	17	17	NUM
inlawrev-3979	64	1	the	the	DET
inlawrev-3979	64	2	cbtcpr	cbtcpr	NOUN
inlawrev-3979	64	3	may	may	AUX
inlawrev-3979	64	4	:	:	PUNCT
inlawrev-3979	64	5	(	(	PUNCT
inlawrev-3979	64	6	1	1	X
inlawrev-3979	64	7	)	)	PUNCT
inlawrev-3979	64	8	increase	increase	VERB
inlawrev-3979	64	9	the	the	DET
inlawrev-3979	64	10	threshold	threshold	NOUN
inlawrev-3979	64	11	at	at	ADP
inlawrev-3979	64	12	which	which	PRON
inlawrev-3979	64	13	the	the	DET
inlawrev-3979	64	14	circuit	circuit	NOUN
inlawrev-3979	64	15	breaker	breaker	NOUN
inlawrev-3979	64	16	credit	credit	NOUN
inlawrev-3979	64	17	applies	apply	VERB
inlawrev-3979	64	18	to	to	ADP
inlawrev-3979	64	19	a	a	DET
inlawrev-3979	64	20	person	person	NOUN
inlawrev-3979	64	21	's	's	PART
inlawrev-3979	64	22	property	property	NOUN
inlawrev-3979	64	23	tax	tax	NOUN
inlawrev-3979	64	24	liability	liability	NOUN
inlawrev-3979	64	25	;	;	PUNCT
inlawrev-3979	64	26	or	or	CCONJ
inlawrev-3979	64	27	(	(	PUNCT
inlawrev-3979	64	28	2	2	X
inlawrev-3979	64	29	)	)	PUNCT
inlawrev-3979	64	30	provide	provide	VERB
inlawrev-3979	64	31	for	for	ADP
inlawrev-3979	64	32	a	a	DET
inlawrev-3979	64	33	uniform	uniform	ADJ
inlawrev-3979	64	34	percentage	percentage	NOUN
inlawrev-3979	64	35	reduction	reduction	NOUN
inlawrev-3979	64	36	to	to	ADP
inlawrev-3979	64	37	circuit	circuit	NOUN
inlawrev-3979	64	38	breaker	breaker	NOUN
inlawrev-3979	64	39	credits	credit	NOUN
inlawrev-3979	64	40	otherwise	otherwise	ADV
inlawrev-3979	64	41	provided	provide	VERB
inlawrev-3979	64	42	in	in	ADP
inlawrev-3979	64	43	the	the	DET
inlawrev-3979	64	44	county	county	NOUN
inlawrev-3979	64	45	;	;	PUNCT
inlawrev-3979	64	46	if	if	SCONJ
inlawrev-3979	64	47	the	the	DET
inlawrev-3979	64	48	governing	govern	VERB
inlawrev-3979	64	49	boards	board	NOUN
inlawrev-3979	64	50	of	of	ADP
inlawrev-3979	64	51	all	all	DET
inlawrev-3979	64	52	political	political	ADJ
inlawrev-3979	64	53	subdivisions	subdivision	NOUN
inlawrev-3979	64	54	in	in	ADP
inlawrev-3979	64	55	the	the	DET
inlawrev-3979	64	56	county	county	NOUN
inlawrev-3979	64	57	agree	agree	VERB
inlawrev-3979	64	58	to	to	ADP
inlawrev-3979	64	59	that	that	DET
inlawrev-3979	64	60	plan	plan	NOUN
inlawrev-3979	64	61	.	.	PUNCT
inlawrev-3979	65	1	18	18	NUM
inlawrev-3979	65	2	the	the	DET
inlawrev-3979	65	3	ga	ga	PROPN
inlawrev-3979	65	4	also	also	ADV
inlawrev-3979	65	5	amended	amend	VERB
inlawrev-3979	65	6	i.c	i.c	PROPN
inlawrev-3979	65	7	.	.	PUNCT
inlawrev-3979	66	1	§	§	PROPN
inlawrev-3979	66	2	6	6	NUM
inlawrev-3979	66	3	-	-	SYM
inlawrev-3979	66	4	1	1	NUM
inlawrev-3979	66	5	.	.	NOUN
inlawrev-3979	66	6	1	1	NUM
inlawrev-3979	66	7	-	-	NUM
inlawrev-3979	66	8	1016(d	1016(d	NUM
inlawrev-3979	66	9	)	)	PUNCT
inlawrev-3979	66	10	to	to	PART
inlawrev-3979	66	11	extend	extend	VERB
inlawrev-3979	66	12	the	the	DET
inlawrev-3979	66	13	period	period	NOUN
inlawrev-3979	66	14	of	of	ADP
inlawrev-3979	66	15	time	time	NOUN
inlawrev-3979	66	16	when	when	SCONJ
inlawrev-3979	66	17	property	property	NOUN
inlawrev-3979	66	18	tax	tax	NOUN
inlawrev-3979	66	19	exemptions	exemption	NOUN
inlawrev-3979	66	20	apply	apply	VERB
inlawrev-3979	66	21	to	to	ADP
inlawrev-3979	66	22	vacant	vacant	ADJ
inlawrev-3979	66	23	land	land	NOUN
inlawrev-3979	66	24	which	which	PRON
inlawrev-3979	66	25	is	be	AUX
inlawrev-3979	66	26	intended	intend	VERB
inlawrev-3979	66	27	to	to	PART
inlawrev-3979	66	28	be	be	AUX
inlawrev-3979	66	29	developed	develop	VERB
inlawrev-3979	66	30	in	in	ADP
inlawrev-3979	66	31	order	order	NOUN
inlawrev-3979	66	32	to	to	PART
inlawrev-3979	66	33	erect	erect	VERB
inlawrev-3979	66	34	exempt	exempt	ADJ
inlawrev-3979	66	35	structures	structure	NOUN
inlawrev-3979	66	36	.	.	PUNCT
inlawrev-3979	67	1	19	19	NUM
inlawrev-3979	67	2	the	the	DET
inlawrev-3979	67	3	provision	provision	NOUN
inlawrev-3979	67	4	was	be	AUX
inlawrev-3979	67	5	also	also	ADV
inlawrev-3979	67	6	amended	amend	VERB
inlawrev-3979	67	7	to	to	PART
inlawrev-3979	67	8	provide	provide	VERB
inlawrev-3979	67	9	for	for	ADP
inlawrev-3979	67	10	a	a	DET
inlawrev-3979	67	11	property	property	NOUN
inlawrev-3979	67	12	tax	tax	NOUN
inlawrev-3979	67	13	recapture	recapture	NOUN
inlawrev-3979	67	14	if	if	SCONJ
inlawrev-3979	67	15	certain	certain	ADJ
inlawrev-3979	67	16	exempt	exempt	ADJ
inlawrev-3979	67	17	property	property	NOUN
inlawrev-3979	67	18	is	be	AUX
inlawrev-3979	67	19	sold	sell	VERB
inlawrev-3979	67	20	within	within	ADP
inlawrev-3979	67	21	four	four	NUM
inlawrev-3979	67	22	years	year	NOUN
inlawrev-3979	67	23	of	of	ADP
inlawrev-3979	67	24	its	its	PRON
inlawrev-3979	67	25	purchase	purchase	NOUN
inlawrev-3979	67	26	.	.	PUNCT
inlawrev-3979	68	1	20	20	NUM
inlawrev-3979	68	2	as	as	SCONJ
inlawrev-3979	68	3	stated	state	VERB
inlawrev-3979	68	4	above	above	ADV
inlawrev-3979	68	5	,	,	PUNCT
inlawrev-3979	68	6	the	the	DET
inlawrev-3979	68	7	majority	majority	NOUN
inlawrev-3979	68	8	of	of	ADP
inlawrev-3979	68	9	changes	change	NOUN
inlawrev-3979	68	10	to	to	ADP
inlawrev-3979	68	11	property	property	NOUN
inlawrev-3979	68	12	tax	tax	NOUN
inlawrev-3979	68	13	legislation	legislation	NOUN
inlawrev-3979	68	14	occurred	occur	VERB
inlawrev-3979	68	15	in	in	ADP
inlawrev-3979	68	16	the	the	DET
inlawrev-3979	68	17	area	area	NOUN
inlawrev-3979	68	18	of	of	ADP
inlawrev-3979	68	19	property	property	NOUN
inlawrev-3979	68	20	tax	tax	NOUN
inlawrev-3979	68	21	appeal	appeal	NOUN
inlawrev-3979	68	22	procedures	procedure	NOUN
inlawrev-3979	68	23	.	.	PUNCT
inlawrev-3979	69	1	21	21	NUM
inlawrev-3979	69	2	the	the	DET
inlawrev-3979	69	3	ga	ga	PROPN
inlawrev-3979	69	4	made	make	VERB
inlawrev-3979	69	5	significant	significant	ADJ
inlawrev-3979	69	6	changes	change	NOUN
inlawrev-3979	69	7	to	to	ADP
inlawrev-3979	69	8	the	the	DET
inlawrev-3979	69	9	procedures	procedure	NOUN
inlawrev-3979	69	10	at	at	ADP
inlawrev-3979	69	11	both	both	CCONJ
inlawrev-3979	69	12	the	the	DET
inlawrev-3979	69	13	local	local	ADJ
inlawrev-3979	69	14	and	and	CCONJ
inlawrev-3979	69	15	state	state	NOUN
inlawrev-3979	69	16	levels	level	NOUN
inlawrev-3979	69	17	.	.	PUNCT
inlawrev-3979	70	1	the	the	DET
inlawrev-3979	70	2	ga	ga	PROPN
inlawrev-3979	70	3	made	make	VERB
inlawrev-3979	70	4	the	the	DET
inlawrev-3979	70	5	following	follow	VERB
inlawrev-3979	70	6	changes	change	NOUN
inlawrev-3979	70	7	to	to	ADP
inlawrev-3979	70	8	local	local	ADJ
inlawrev-3979	70	9	procedure	procedure	NOUN
inlawrev-3979	70	10	.	.	PUNCT
inlawrev-3979	71	1	the	the	DET
inlawrev-3979	71	2	changes	change	NOUN
inlawrev-3979	71	3	affect	affect	VERB
inlawrev-3979	71	4	review	review	NOUN
inlawrev-3979	71	5	notices	notice	NOUN
inlawrev-3979	71	6	filed	file	VERB
inlawrev-3979	71	7	after	after	ADP
inlawrev-3979	71	8	june	june	PROPN
inlawrev-3979	71	9	30	30	NUM
inlawrev-3979	71	10	,	,	PUNCT
inlawrev-3979	71	11	2007	2007	NUM
inlawrev-3979	71	12	,	,	PUNCT
inlawrev-3979	71	13	and	and	CCONJ
inlawrev-3979	71	14	later	late	ADJ
inlawrev-3979	71	15	proceedings	proceeding	NOUN
inlawrev-3979	71	16	connected	connect	VERB
inlawrev-3979	71	17	with	with	ADP
inlawrev-3979	71	18	9	9	NUM
inlawrev-3979	71	19	.	.	PUNCT
inlawrev-3979	72	1	i	i	PRON
inlawrev-3979	72	2	d.	d.	PROPN
inlawrev-3979	72	3	§	§	PROPN
inlawrev-3979	72	4	6	6	NUM
inlawrev-3979	72	5	-	-	SYM
inlawrev-3979	72	6	1.1	1.1	NUM
inlawrev-3979	72	7	-	-	PUNCT
inlawrev-3979	72	8	20.9	20.9	NUM
inlawrev-3979	72	9	-	-	SYM
inlawrev-3979	72	10	2	2	NUM
inlawrev-3979	72	11	(	(	PUNCT
inlawrev-3979	72	12	as	as	SCONJ
inlawrev-3979	72	13	amended	amend	VERB
inlawrev-3979	72	14	by	by	ADP
inlawrev-3979	72	15	2007	2007	NUM
inlawrev-3979	72	16	ind	ind	NOUN
inlawrev-3979	72	17	.	.	PUNCT
inlawrev-3979	73	1	acts	act	VERB
inlawrev-3979	73	2	3921	3921	NUM
inlawrev-3979	73	3	-	-	SYM
inlawrev-3979	73	4	23	23	NUM
inlawrev-3979	73	5	)	)	PUNCT
inlawrev-3979	73	6	.	.	PUNCT
inlawrev-3979	74	1	10	10	NUM
inlawrev-3979	74	2	.	.	X
inlawrev-3979	74	3	2007	2007	NUM
inlawrev-3979	74	4	ind	ind	NOUN
inlawrev-3979	74	5	.	.	PUNCT
inlawrev-3979	75	1	acts	act	VERB
inlawrev-3979	75	2	3923	3923	NUM
inlawrev-3979	75	3	-	-	SYM
inlawrev-3979	75	4	24	24	NUM
inlawrev-3979	75	5	.	.	PUNCT
inlawrev-3979	75	6	11	11	NUM
inlawrev-3979	75	7	.	.	PUNCT
inlawrev-3979	76	1	ind	ind	PROPN
inlawrev-3979	76	2	.	.	PUNCT
inlawrev-3979	77	1	code	code	PROPN
inlawrev-3979	77	2	§	§	PROPN
inlawrev-3979	77	3	6	6	NUM
inlawrev-3979	77	4	-	-	SYM
inlawrev-3979	77	5	1.1	1.1	NUM
inlawrev-3979	77	6	-	-	PUNCT
inlawrev-3979	77	7	29	29	NUM
inlawrev-3979	77	8	-	-	SYM
inlawrev-3979	77	9	1	1	NUM
inlawrev-3979	77	10	(	(	PUNCT
inlawrev-3979	77	11	supp	supp	NOUN
inlawrev-3979	77	12	.	.	PUNCT
inlawrev-3979	78	1	2007	2007	NUM
inlawrev-3979	78	2	)	)	PUNCT
inlawrev-3979	78	3	(	(	PUNCT
inlawrev-3979	78	4	as	as	SCONJ
inlawrev-3979	78	5	amended	amend	VERB
inlawrev-3979	78	6	by	by	ADP
inlawrev-3979	78	7	2007	2007	NUM
inlawrev-3979	78	8	ind	ind	NOUN
inlawrev-3979	78	9	.	.	PUNCT
inlawrev-3979	79	1	acts	act	VERB
inlawrev-3979	79	2	3924	3924	NUM
inlawrev-3979	79	3	)	)	PUNCT
inlawrev-3979	79	4	.	.	PUNCT
inlawrev-3979	80	1	12	12	NUM
inlawrev-3979	80	2	.	.	PUNCT
inlawrev-3979	81	1	i	i	PRON
inlawrev-3979	81	2	d.	d.	PROPN
inlawrev-3979	81	3	§	§	PROPN
inlawrev-3979	81	4	6	6	NUM
inlawrev-3979	81	5	-	-	SYM
inlawrev-3979	81	6	1.1	1.1	NUM
inlawrev-3979	81	7	-	-	PUNCT
inlawrev-3979	81	8	29	29	NUM
inlawrev-3979	81	9	-	-	SYM
inlawrev-3979	81	10	1.5	1.5	NUM
inlawrev-3979	81	11	(	(	PUNCT
inlawrev-3979	81	12	as	as	SCONJ
inlawrev-3979	81	13	added	add	VERB
inlawrev-3979	81	14	by	by	ADP
inlawrev-3979	81	15	2007	2007	NUM
inlawrev-3979	81	16	ind	ind	NOUN
inlawrev-3979	81	17	.	.	PUNCT
inlawrev-3979	82	1	acts	act	VERB
inlawrev-3979	82	2	3924	3924	NUM
inlawrev-3979	82	3	-	-	SYM
inlawrev-3979	82	4	27	27	NUM
inlawrev-3979	82	5	)	)	PUNCT
inlawrev-3979	82	6	.	.	PUNCT
inlawrev-3979	83	1	13	13	NUM
inlawrev-3979	83	2	.	.	PUNCT
inlawrev-3979	84	1	i	i	PRON
inlawrev-3979	84	2	d.	d.	PROPN
inlawrev-3979	84	3	14	14	NUM
inlawrev-3979	84	4	.	.	PUNCT
inlawrev-3979	85	1	i	i	PRON
inlawrev-3979	85	2	d.	d.	PROPN
inlawrev-3979	85	3	15	15	NUM
inlawrev-3979	85	4	.	.	PUNCT
inlawrev-3979	86	1	i	i	PRON
inlawrev-3979	86	2	d.	d.	PROPN
inlawrev-3979	86	3	16	16	NUM
inlawrev-3979	86	4	.	.	PUNCT
inlawrev-3979	87	1	i	i	PRON
inlawrev-3979	87	2	d.	d.	PROPN
inlawrev-3979	87	3	17	17	NUM
inlawrev-3979	87	4	.	.	PUNCT
inlawrev-3979	88	1	teresalubbers	teresalubber	NOUN
inlawrev-3979	88	2	,	,	PUNCT
inlawrev-3979	88	3	2007	2007	NUM
inlawrev-3979	88	4	summaryofnewlaws	summaryofnewlaw	NOUN
inlawrev-3979	88	5	:	:	PUNCT
inlawrev-3979	88	6	firstregular	firstregular	ADJ
inlawrev-3979	88	7	session	session	NOUN
inlawrev-3979	88	8	ofthe	ofthe	VERB
inlawrev-3979	88	9	1	1	NUM
inlawrev-3979	88	10	15th	15th	NOUN
inlawrev-3979	88	11	indiana	indiana	PROPN
inlawrev-3979	88	12	general	general	PROPN
inlawrev-3979	88	13	assembly	assembly	PROPN
inlawrev-3979	88	14	2007	2007	NUM
inlawrev-3979	88	15	,	,	PUNCT
inlawrev-3979	88	16	at	at	ADP
inlawrev-3979	88	17	1	1	NUM
inlawrev-3979	88	18	14	14	NUM
inlawrev-3979	88	19	,	,	PUNCT
inlawrev-3979	88	20	available	available	ADJ
inlawrev-3979	88	21	at	at	ADP
inlawrev-3979	88	22	http://www.in.gov/legislative/senate	http://www.in.gov/legislative/senate	PROPN
inlawrev-3979	88	23	_	_	SYM
inlawrev-3979	88	24	republicans	republican	NOUN
inlawrev-3979	88	25	/	/	SYM
inlawrev-3979	88	26	homepages	homepage	NOUN
inlawrev-3979	88	27	/	/	SYM
inlawrev-3979	88	28	newlaws/2007	newlaws/2007	NOUN
inlawrev-3979	88	29	/	/	SYM
inlawrev-3979	88	30	lubbers.pdf	lubbers.pdf	NOUN
inlawrev-3979	88	31	(	(	PUNCT
inlawrev-3979	88	32	citing	cite	VERB
inlawrev-3979	88	33	ind	ind	NOUN
inlawrev-3979	88	34	.	.	PUNCT
inlawrev-3979	89	1	code	code	PROPN
inlawrev-3979	89	2	§	§	PROPN
inlawrev-3979	89	3	6	6	NUM
inlawrev-3979	89	4	-	-	SYM
inlawrev-3979	89	5	1.1	1.1	NUM
inlawrev-3979	89	6	-	-	SYM
inlawrev-3979	89	7	29.5	29.5	NUM
inlawrev-3979	89	8	(	(	PUNCT
inlawrev-3979	89	9	supp	supp	PROPN
inlawrev-3979	89	10	.	.	PUNCT
inlawrev-3979	89	11	2007	2007	NUM
inlawrev-3979	89	12	)	)	PUNCT
inlawrev-3979	90	1	(	(	PUNCT
inlawrev-3979	90	2	as	as	SCONJ
inlawrev-3979	90	3	added	add	VERB
inlawrev-3979	90	4	by	by	ADP
inlawrev-3979	90	5	2007	2007	NUM
inlawrev-3979	90	6	ind	ind	NOUN
inlawrev-3979	90	7	.	.	PUNCT
inlawrev-3979	91	1	acts	act	VERB
inlawrev-3979	91	2	3933	3933	NUM
inlawrev-3979	91	3	-	-	SYM
inlawrev-3979	91	4	39	39	NUM
inlawrev-3979	91	5	)	)	PUNCT
inlawrev-3979	91	6	)	)	PUNCT
inlawrev-3979	91	7	.	.	PUNCT
inlawrev-3979	92	1	18	18	NUM
inlawrev-3979	92	2	.	.	PUNCT
inlawrev-3979	93	1	i	i	PRON
inlawrev-3979	93	2	d.	d.	PROPN
inlawrev-3979	93	3	19	19	NUM
inlawrev-3979	93	4	.	.	PROPN
inlawrev-3979	93	5	2007	2007	NUM
inlawrev-3979	93	6	ind	ind	NOUN
inlawrev-3979	93	7	.	.	PUNCT
inlawrev-3979	94	1	acts	act	VERB
inlawrev-3979	94	2	2825	2825	NUM
inlawrev-3979	94	3	-	-	SYM
inlawrev-3979	94	4	29	29	NUM
inlawrev-3979	94	5	.	.	PUNCT
inlawrev-3979	95	1	20	20	NUM
inlawrev-3979	95	2	.	.	PUNCT
inlawrev-3979	96	1	i	i	PRON
inlawrev-3979	96	2	d.	d.	PROPN
inlawrev-3979	96	3	21	21	NUM
inlawrev-3979	96	4	.	.	PUNCT
inlawrev-3979	97	1	a	a	DET
inlawrev-3979	97	2	majority	majority	NOUN
inlawrev-3979	97	3	of	of	ADP
inlawrev-3979	97	4	the	the	DET
inlawrev-3979	97	5	information	information	NOUN
inlawrev-3979	97	6	provided	provide	VERB
inlawrev-3979	97	7	for	for	ADP
inlawrev-3979	97	8	this	this	DET
inlawrev-3979	97	9	section	section	NOUN
inlawrev-3979	97	10	was	be	AUX
inlawrev-3979	97	11	provided	provide	VERB
inlawrev-3979	97	12	by	by	ADP
inlawrev-3979	97	13	the	the	DET
inlawrev-3979	97	14	btr	btr	PROPN
inlawrev-3979	97	15	.	.	PUNCT
inlawrev-3979	98	1	1	1	NUM
inlawrev-3979	98	2	274	274	NUM
inlawrev-3979	98	3	indiana	indiana	NOUN
inlawrev-3979	98	4	law	law	NOUN
inlawrev-3979	98	5	review	review	NOUN
inlawrev-3979	98	6	[	[	X
inlawrev-3979	98	7	vol	vol	NOUN
inlawrev-3979	98	8	.	.	NOUN
inlawrev-3979	98	9	4	4	NUM
inlawrev-3979	98	10	1	1	NUM
inlawrev-3979	98	11	:	:	SYM
inlawrev-3979	98	12	1	1	NUM
inlawrev-3979	98	13	27	27	NUM
inlawrev-3979	98	14	1	1	NUM
inlawrev-3979	98	15	those	those	DET
inlawrev-3979	98	16	notices	notice	NOUN
inlawrev-3979	98	17	.	.	PUNCT
inlawrev-3979	99	1	22	22	NUM
inlawrev-3979	99	2	first	first	ADV
inlawrev-3979	99	3	,	,	PUNCT
inlawrev-3979	99	4	taxpayers	taxpayer	NOUN
inlawrev-3979	99	5	are	be	AUX
inlawrev-3979	99	6	no	no	ADV
inlawrev-3979	99	7	longer	long	ADV
inlawrev-3979	99	8	required	require	VERB
inlawrev-3979	99	9	to	to	PART
inlawrev-3979	99	10	request	request	VERB
inlawrev-3979	99	11	a	a	DET
inlawrev-3979	99	12	preliminary	preliminary	ADJ
inlawrev-3979	99	13	conference	conference	NOUN
inlawrev-3979	99	14	with	with	ADP
inlawrev-3979	99	15	the	the	DET
inlawrev-3979	99	16	local	local	ADJ
inlawrev-3979	99	17	official	official	NOUN
inlawrev-3979	99	18	(	(	PUNCT
inlawrev-3979	99	19	usually	usually	ADV
inlawrev-3979	99	20	the	the	DET
inlawrev-3979	99	21	township	township	NOUN
inlawrev-3979	99	22	assessor	assessor	NOUN
inlawrev-3979	99	23	)	)	PUNCT
inlawrev-3979	99	24	to	to	PART
inlawrev-3979	99	25	initiate	initiate	VERB
inlawrev-3979	99	26	a	a	DET
inlawrev-3979	99	27	property	property	NOUN
inlawrev-3979	99	28	tax	tax	NOUN
inlawrev-3979	99	29	appeal	appeal	NOUN
inlawrev-3979	99	30	.	.	PUNCT
inlawrev-3979	100	1	23	23	NUM
inlawrev-3979	100	2	taxpayers	taxpayer	NOUN
inlawrev-3979	100	3	are	be	AUX
inlawrev-3979	100	4	now	now	ADV
inlawrev-3979	100	5	only	only	ADV
inlawrev-3979	100	6	required	require	VERB
inlawrev-3979	100	7	to	to	PART
inlawrev-3979	100	8	file	file	VERB
inlawrev-3979	100	9	written	write	VERB
inlawrev-3979	100	10	notice	notice	NOUN
inlawrev-3979	100	11	with	with	ADP
inlawrev-3979	100	12	the	the	DET
inlawrev-3979	100	13	official	official	NOUN
inlawrev-3979	100	14	who	who	PRON
inlawrev-3979	100	15	made	make	VERB
inlawrev-3979	100	16	the	the	DET
inlawrev-3979	100	17	assessment	assessment	NOUN
inlawrev-3979	100	18	being	be	AUX
inlawrev-3979	100	19	challenged	challenge	VERB
inlawrev-3979	100	20	.	.	PUNCT
inlawrev-3979	101	1	24	24	NUM
inlawrev-3979	101	2	the	the	DET
inlawrev-3979	101	3	ga	ga	PROPN
inlawrev-3979	101	4	also	also	ADV
inlawrev-3979	101	5	clarified	clarify	VERB
inlawrev-3979	101	6	and	and	CCONJ
inlawrev-3979	101	7	provided	provide	VERB
inlawrev-3979	101	8	uniformity	uniformity	NOUN
inlawrev-3979	101	9	to	to	ADP
inlawrev-3979	101	10	portions	portion	NOUN
inlawrev-3979	101	11	of	of	ADP
inlawrev-3979	101	12	i.c	i.c	PROPN
inlawrev-3979	101	13	.	.	PUNCT
inlawrev-3979	102	1	§	§	PROPN
inlawrev-3979	102	2	6	6	NUM
inlawrev-3979	102	3	-	-	SYM
inlawrev-3979	102	4	1.1	1.1	NUM
inlawrev-3979	102	5	-	-	NUM
inlawrev-3979	102	6	151	151	NUM
inlawrev-3979	102	7	regarding	regard	VERB
inlawrev-3979	102	8	the	the	DET
inlawrev-3979	102	9	filing	filing	NOUN
inlawrev-3979	102	10	deadlines	deadline	NOUN
inlawrev-3979	102	11	that	that	PRON
inlawrev-3979	102	12	determine	determine	VERB
inlawrev-3979	102	13	the	the	DET
inlawrev-3979	102	14	effective	effective	ADJ
inlawrev-3979	102	15	date	date	NOUN
inlawrev-3979	102	16	of	of	ADP
inlawrev-3979	102	17	an	an	DET
inlawrev-3979	102	18	appeal	appeal	NOUN
inlawrev-3979	102	19	.	.	PUNCT
inlawrev-3979	103	1	25	25	NUM
inlawrev-3979	103	2	the	the	DET
inlawrev-3979	103	3	deadlines	deadline	NOUN
inlawrev-3979	103	4	are	be	AUX
inlawrev-3979	103	5	separated	separate	VERB
inlawrev-3979	103	6	into	into	ADP
inlawrev-3979	103	7	two	two	NUM
inlawrev-3979	103	8	broad	broad	ADJ
inlawrev-3979	103	9	categories	category	NOUN
inlawrev-3979	103	10	:	:	PUNCT
inlawrev-3979	103	11	appeals	appeal	NOUN
inlawrev-3979	103	12	where	where	SCONJ
inlawrev-3979	103	13	a	a	DET
inlawrev-3979	103	14	notice	notice	NOUN
inlawrev-3979	103	15	of	of	ADP
inlawrev-3979	103	16	assessment	assessment	NOUN
inlawrev-3979	103	17	or	or	CCONJ
inlawrev-3979	103	18	change	change	NOUN
inlawrev-3979	103	19	of	of	ADP
inlawrev-3979	103	20	assessment	assessment	NOUN
inlawrev-3979	103	21	was	be	AUX
inlawrev-3979	103	22	issued	issue	VERB
inlawrev-3979	103	23	and	and	CCONJ
inlawrev-3979	103	24	appeals	appeal	NOUN
inlawrev-3979	103	25	without	without	ADP
inlawrev-3979	103	26	such	such	ADJ
inlawrev-3979	103	27	notice	notice	NOUN
inlawrev-3979	103	28	.	.	PUNCT
inlawrev-3979	104	1	26	26	NUM
inlawrev-3979	104	2	when	when	SCONJ
inlawrev-3979	104	3	such	such	ADJ
inlawrev-3979	104	4	notice	notice	NOUN
inlawrev-3979	104	5	has	have	AUX
inlawrev-3979	104	6	been	be	AUX
inlawrev-3979	104	7	issued	issue	VERB
inlawrev-3979	104	8	,	,	PUNCT
inlawrev-3979	104	9	the	the	DET
inlawrev-3979	104	10	taxpayer	taxpayer	NOUN
inlawrev-3979	104	11	can	can	AUX
inlawrev-3979	104	12	appeal	appeal	VERB
inlawrev-3979	104	13	the	the	DET
inlawrev-3979	104	14	assessment	assessment	NOUN
inlawrev-3979	104	15	for	for	ADP
inlawrev-3979	104	16	the	the	DET
inlawrev-3979	104	17	date	date	NOUN
inlawrev-3979	104	18	specified	specify	VERB
inlawrev-3979	104	19	in	in	ADP
inlawrev-3979	104	20	the	the	DET
inlawrev-3979	104	21	assessment	assessment	NOUN
inlawrev-3979	104	22	notice	notice	NOUN
inlawrev-3979	104	23	by	by	ADP
inlawrev-3979	104	24	filing	file	VERB
inlawrev-3979	104	25	a	a	DET
inlawrev-3979	104	26	written	write	VERB
inlawrev-3979	104	27	request	request	NOUN
inlawrev-3979	104	28	for	for	ADP
inlawrev-3979	104	29	review	review	NOUN
inlawrev-3979	104	30	within	within	ADP
inlawrev-3979	104	31	forty	forty	NUM
inlawrev-3979	104	32	-	-	PUNCT
inlawrev-3979	104	33	five	five	NUM
inlawrev-3979	104	34	days	day	NOUN
inlawrev-3979	104	35	after	after	SCONJ
inlawrev-3979	104	36	the	the	DET
inlawrev-3979	104	37	notice	notice	NOUN
inlawrev-3979	104	38	was	be	AUX
inlawrev-3979	104	39	given	give	VERB
inlawrev-3979	104	40	.	.	PUNCT
inlawrev-3979	104	41	27	27	NUM
inlawrev-3979	104	42	if	if	SCONJ
inlawrev-3979	104	43	no	no	DET
inlawrev-3979	104	44	notice	notice	NOUN
inlawrev-3979	104	45	was	be	AUX
inlawrev-3979	104	46	issued	issue	VERB
inlawrev-3979	104	47	,	,	PUNCT
inlawrev-3979	104	48	then	then	ADV
inlawrev-3979	104	49	the	the	DET
inlawrev-3979	104	50	filing	filing	NOUN
inlawrev-3979	104	51	deadline	deadline	NOUN
inlawrev-3979	104	52	differs	differ	VERB
inlawrev-3979	104	53	based	base	VERB
inlawrev-3979	104	54	upon	upon	SCONJ
inlawrev-3979	104	55	the	the	DET
inlawrev-3979	104	56	assessment	assessment	NOUN
inlawrev-3979	104	57	date	date	NOUN
inlawrev-3979	104	58	challenged	challenge	VERB
inlawrev-3979	104	59	.	.	PUNCT
inlawrev-3979	105	1	if	if	SCONJ
inlawrev-3979	105	2	the	the	DET
inlawrev-3979	105	3	assessment	assessment	NOUN
inlawrev-3979	105	4	date	date	NOUN
inlawrev-3979	105	5	is	be	AUX
inlawrev-3979	105	6	before	before	ADP
inlawrev-3979	105	7	2009	2009	NUM
inlawrev-3979	105	8	,	,	PUNCT
inlawrev-3979	105	9	then	then	ADV
inlawrev-3979	105	10	the	the	DET
inlawrev-3979	105	11	taxpayer	taxpayer	NOUN
inlawrev-3979	105	12	must	must	AUX
inlawrev-3979	105	13	file	file	VERB
inlawrev-3979	105	14	a	a	DET
inlawrev-3979	105	15	request	request	NOUN
inlawrev-3979	105	16	for	for	ADP
inlawrev-3979	105	17	review	review	NOUN
inlawrev-3979	105	18	on	on	ADP
inlawrev-3979	105	19	or	or	CCONJ
inlawrev-3979	105	20	before	before	ADP
inlawrev-3979	105	21	may	may	PROPN
inlawrev-3979	105	22	10.28	10.28	NUM
inlawrev-3979	105	23	if	if	SCONJ
inlawrev-3979	105	24	the	the	DET
inlawrev-3979	105	25	assessment	assessment	NOUN
inlawrev-3979	105	26	date	date	NOUN
inlawrev-3979	105	27	is	be	AUX
inlawrev-3979	105	28	after	after	ADP
inlawrev-3979	105	29	2008	2008	NUM
inlawrev-3979	105	30	,	,	PUNCT
inlawrev-3979	105	31	then	then	ADV
inlawrev-3979	105	32	the	the	DET
inlawrev-3979	105	33	taxpayer	taxpayer	NOUN
inlawrev-3979	105	34	must	must	AUX
inlawrev-3979	105	35	file	file	VERB
inlawrev-3979	105	36	a	a	DET
inlawrev-3979	105	37	request	request	NOUN
inlawrev-3979	105	38	either	either	CCONJ
inlawrev-3979	105	39	before	before	ADP
inlawrev-3979	105	40	may	may	PROPN
inlawrev-3979	105	41	10	10	NUM
inlawrev-3979	105	42	or	or	CCONJ
inlawrev-3979	105	43	forty	forty	NUM
inlawrev-3979	105	44	-	-	PUNCT
inlawrev-3979	105	45	five	five	NUM
inlawrev-3979	105	46	days	day	NOUN
inlawrev-3979	105	47	after	after	ADP
inlawrev-3979	105	48	the	the	DET
inlawrev-3979	105	49	date	date	NOUN
inlawrev-3979	105	50	the	the	DET
inlawrev-3979	105	51	county	county	NOUN
inlawrev-3979	105	52	auditor	auditor	NOUN
inlawrev-3979	105	53	mails	mail	VERB
inlawrev-3979	105	54	the	the	DET
inlawrev-3979	105	55	statement	statement	NOUN
inlawrev-3979	105	56	as	as	SCONJ
inlawrev-3979	105	57	required	require	VERB
inlawrev-3979	105	58	by	by	ADP
inlawrev-3979	105	59	i.c	i.c	PROPN
inlawrev-3979	105	60	.	.	PROPN
inlawrev-3979	106	1	§	§	PROPN
inlawrev-3979	106	2	6	6	NUM
inlawrev-3979	106	3	-	-	SYM
inlawrev-3979	106	4	1	1	NUM
inlawrev-3979	106	5	.	.	PUNCT
inlawrev-3979	107	1	l-17	l-17	PROPN
inlawrev-3979	107	2	-	-	PUNCT
inlawrev-3979	107	3	3(b	3(b	NUM
inlawrev-3979	107	4	)	)	PUNCT
inlawrev-3979	107	5	,	,	PUNCT
inlawrev-3979	107	6	whichever	whichever	PRON
inlawrev-3979	107	7	is	be	AUX
inlawrev-3979	107	8	later	later	ADV
inlawrev-3979	107	9	.	.	PUNCT
inlawrev-3979	108	1	29	29	NUM
inlawrev-3979	108	2	the	the	DET
inlawrev-3979	108	3	deadlines	deadline	NOUN
inlawrev-3979	108	4	for	for	ADP
inlawrev-3979	108	5	county	county	NOUN
inlawrev-3979	108	6	boards	board	NOUN
inlawrev-3979	108	7	to	to	PART
inlawrev-3979	108	8	act	act	VERB
inlawrev-3979	108	9	upon	upon	SCONJ
inlawrev-3979	108	10	taxpayers	taxpayer	NOUN
inlawrev-3979	108	11	'	'	PART
inlawrev-3979	108	12	written	write	VERB
inlawrev-3979	108	13	requests	request	NOUN
inlawrev-3979	108	14	for	for	ADP
inlawrev-3979	108	15	review	review	NOUN
inlawrev-3979	108	16	under	under	ADP
inlawrev-3979	108	17	i.c	i.c	PROPN
inlawrev-3979	108	18	.	.	PUNCT
inlawrev-3979	109	1	§	§	PROPN
inlawrev-3979	109	2	6	6	NUM
inlawrev-3979	109	3	-	-	SYM
inlawrev-3979	109	4	1.1	1.1	NUM
inlawrev-3979	109	5	-	-	PUNCT
inlawrev-3979	109	6	15	15	NUM
inlawrev-3979	109	7	-	-	SYM
inlawrev-3979	109	8	1	1	NUM
inlawrev-3979	109	9	also	also	ADV
inlawrev-3979	109	10	changed	change	VERB
inlawrev-3979	109	11	.	.	PUNCT
inlawrev-3979	110	1	county	county	NOUN
inlawrev-3979	110	2	boards	board	NOUN
inlawrev-3979	110	3	now	now	ADV
inlawrev-3979	110	4	have	have	VERB
inlawrev-3979	110	5	180	180	NUM
inlawrev-3979	110	6	days	day	NOUN
inlawrev-3979	110	7	to	to	PART
inlawrev-3979	110	8	conduct	conduct	VERB
inlawrev-3979	110	9	a	a	DET
inlawrev-3979	110	10	hearing	hearing	NOUN
inlawrev-3979	110	11	and	and	CCONJ
inlawrev-3979	110	12	120	120	NUM
inlawrev-3979	110	13	days	day	NOUN
inlawrev-3979	110	14	to	to	PART
inlawrev-3979	110	15	issue	issue	VERB
inlawrev-3979	110	16	a	a	DET
inlawrev-3979	110	17	determination	determination	NOUN
inlawrev-3979	110	18	.	.	PUNCT
inlawrev-3979	111	1	30	30	NUM
inlawrev-3979	112	1	the	the	DET
inlawrev-3979	112	2	deadlines	deadline	NOUN
inlawrev-3979	112	3	are	be	AUX
inlawrev-3979	112	4	no	no	ADV
inlawrev-3979	112	5	longer	long	ADV
inlawrev-3979	112	6	based	base	VERB
inlawrev-3979	112	7	upon	upon	SCONJ
inlawrev-3979	112	8	the	the	DET
inlawrev-3979	112	9	county	county	NOUN
inlawrev-3979	112	10	's	's	PART
inlawrev-3979	112	11	population	population	NOUN
inlawrev-3979	112	12	or	or	CCONJ
inlawrev-3979	112	13	the	the	DET
inlawrev-3979	112	14	year	year	NOUN
inlawrev-3979	112	15	of	of	ADP
inlawrev-3979	112	16	appeal	appeal	NOUN
inlawrev-3979	112	17	.	.	PUNCT
inlawrev-3979	113	1	taxpayers	taxpayer	NOUN
inlawrev-3979	113	2	were	be	AUX
inlawrev-3979	113	3	also	also	ADV
inlawrev-3979	113	4	given	give	VERB
inlawrev-3979	113	5	recourse	recourse	NOUN
inlawrev-3979	113	6	if	if	SCONJ
inlawrev-3979	113	7	a	a	DET
inlawrev-3979	113	8	county	county	NOUN
inlawrev-3979	113	9	board	board	NOUN
inlawrev-3979	113	10	fails	fail	VERB
inlawrev-3979	113	11	to	to	PART
inlawrev-3979	113	12	act	act	VERB
inlawrev-3979	113	13	within	within	ADP
inlawrev-3979	113	14	the	the	DET
inlawrev-3979	113	15	designated	designate	VERB
inlawrev-3979	113	16	deadlines	deadline	NOUN
inlawrev-3979	113	17	.	.	PUNCT
inlawrev-3979	114	1	taxpayers	taxpayer	NOUN
inlawrev-3979	114	2	can	can	AUX
inlawrev-3979	114	3	now	now	ADV
inlawrev-3979	114	4	appeal	appeal	VERB
inlawrev-3979	114	5	to	to	ADP
inlawrev-3979	114	6	the	the	DET
inlawrev-3979	114	7	btr	btr	NOUN
inlawrev-3979	114	8	without	without	ADP
inlawrev-3979	114	9	any	any	DET
inlawrev-3979	114	10	action	action	NOUN
inlawrev-3979	114	11	by	by	ADP
inlawrev-3979	114	12	the	the	DET
inlawrev-3979	114	13	county	county	NOUN
inlawrev-3979	114	14	board	board	NOUN
inlawrev-3979	114	15	if	if	SCONJ
inlawrev-3979	114	16	the	the	DET
inlawrev-3979	114	17	county	county	NOUN
inlawrev-3979	114	18	board	board	NOUN
inlawrev-3979	114	19	does	do	AUX
inlawrev-3979	114	20	not	not	PART
inlawrev-3979	114	21	meet	meet	VERB
inlawrev-3979	114	22	its	its	PRON
inlawrev-3979	114	23	deadline	deadline	NOUN
inlawrev-3979	114	24	for	for	ADP
inlawrev-3979	114	25	holding	hold	VERB
inlawrev-3979	114	26	a	a	DET
inlawrev-3979	114	27	hearing	hearing	NOUN
inlawrev-3979	114	28	or	or	CCONJ
inlawrev-3979	114	29	issuing	issue	VERB
inlawrev-3979	114	30	a	a	DET
inlawrev-3979	114	31	determination	determination	NOUN
inlawrev-3979	114	32	.	.	PUNCT
inlawrev-3979	115	1	31	31	NUM
inlawrev-3979	116	1	the	the	DET
inlawrev-3979	116	2	following	follow	VERB
inlawrev-3979	116	3	changes	change	NOUN
inlawrev-3979	116	4	were	be	AUX
inlawrev-3979	116	5	made	make	VERB
inlawrev-3979	116	6	to	to	ADP
inlawrev-3979	116	7	the	the	DET
inlawrev-3979	116	8	property	property	NOUN
inlawrev-3979	116	9	tax	tax	NOUN
inlawrev-3979	116	10	appeal	appeal	NOUN
inlawrev-3979	116	11	procedures	procedure	NOUN
inlawrev-3979	116	12	at	at	ADP
inlawrev-3979	116	13	the	the	DET
inlawrev-3979	116	14	state	state	NOUN
inlawrev-3979	116	15	level	level	NOUN
inlawrev-3979	116	16	under	under	ADP
inlawrev-3979	116	17	i.c	i.c	PROPN
inlawrev-3979	116	18	.	.	PUNCT
inlawrev-3979	117	1	§	§	PROPN
inlawrev-3979	117	2	6.1.1	6.1.1	NUM
inlawrev-3979	117	3	-	-	SYM
inlawrev-3979	117	4	15	15	NUM
inlawrev-3979	117	5	-	-	SYM
inlawrev-3979	117	6	3	3	NUM
inlawrev-3979	117	7	.	.	PUNCT
inlawrev-3979	118	1	most	most	ADJ
inlawrev-3979	118	2	of	of	ADP
inlawrev-3979	118	3	these	these	DET
inlawrev-3979	118	4	changes	change	NOUN
inlawrev-3979	118	5	only	only	ADV
inlawrev-3979	118	6	apply	apply	VERB
inlawrev-3979	118	7	to	to	ADP
inlawrev-3979	118	8	petitions	petition	NOUN
inlawrev-3979	118	9	to	to	ADP
inlawrev-3979	118	10	the	the	DET
inlawrev-3979	118	11	btr	btr	NOUN
inlawrev-3979	118	12	based	base	VERB
inlawrev-3979	118	13	on	on	ADP
inlawrev-3979	118	14	county	county	NOUN
inlawrev-3979	118	15	board	board	NOUN
inlawrev-3979	118	16	determinations	determination	NOUN
inlawrev-3979	118	17	issued	issue	VERB
inlawrev-3979	118	18	after	after	ADP
inlawrev-3979	118	19	june	june	PROPN
inlawrev-3979	118	20	30	30	NUM
inlawrev-3979	118	21	,	,	PUNCT
inlawrev-3979	118	22	2007	2007	NUM
inlawrev-3979	118	23	,	,	PUNCT
inlawrev-3979	118	24	and	and	CCONJ
inlawrev-3979	118	25	later	late	ADJ
inlawrev-3979	118	26	proceedings	proceeding	NOUN
inlawrev-3979	118	27	connected	connect	VERB
inlawrev-3979	118	28	with	with	ADP
inlawrev-3979	118	29	those	those	DET
inlawrev-3979	118	30	petitions	petition	NOUN
inlawrev-3979	118	31	.	.	PUNCT
inlawrev-3979	119	1	32	32	NUM
inlawrev-3979	119	2	first	first	ADV
inlawrev-3979	119	3	,	,	PUNCT
inlawrev-3979	119	4	taxpayers	taxpayer	NOUN
inlawrev-3979	119	5	seeking	seek	VERB
inlawrev-3979	119	6	review	review	NOUN
inlawrev-3979	119	7	of	of	ADP
inlawrev-3979	119	8	a	a	DET
inlawrev-3979	119	9	county	county	NOUN
inlawrev-3979	119	10	board	board	NOUN
inlawrev-3979	119	11	determination	determination	NOUN
inlawrev-3979	119	12	must	must	AUX
inlawrev-3979	119	13	now	now	ADV
inlawrev-3979	119	14	file	file	VERB
inlawrev-3979	119	15	the	the	DET
inlawrev-3979	119	16	request	request	NOUN
inlawrev-3979	119	17	directly	directly	ADV
inlawrev-3979	119	18	with	with	ADP
inlawrev-3979	119	19	the	the	DET
inlawrev-3979	119	20	btr	btr	PROPN
inlawrev-3979	119	21	instead	instead	ADV
inlawrev-3979	119	22	of	of	ADP
inlawrev-3979	119	23	the	the	DET
inlawrev-3979	119	24	county	county	NOUN
inlawrev-3979	119	25	assessor	assessor	NOUN
inlawrev-3979	119	26	.	.	PUNCT
inlawrev-3979	120	1	33	33	NUM
inlawrev-3979	120	2	previously	previously	ADV
inlawrev-3979	120	3	,	,	PUNCT
inlawrev-3979	120	4	taxpayers	taxpayer	NOUN
inlawrev-3979	120	5	were	be	AUX
inlawrev-3979	120	6	22	22	NUM
inlawrev-3979	120	7	.	.	PUNCT
inlawrev-3979	121	1	ind	ind	PROPN
inlawrev-3979	121	2	.	.	PUNCT
inlawrev-3979	122	1	code	code	PROPN
inlawrev-3979	122	2	§	§	PROPN
inlawrev-3979	122	3	6	6	NUM
inlawrev-3979	122	4	-	-	SYM
inlawrev-3979	122	5	1.1	1.1	NUM
inlawrev-3979	122	6	-	-	PUNCT
inlawrev-3979	122	7	15	15	NUM
inlawrev-3979	122	8	-	-	SYM
inlawrev-3979	122	9	1	1	NUM
inlawrev-3979	122	10	(	(	PUNCT
inlawrev-3979	122	11	supp	supp	NOUN
inlawrev-3979	122	12	.	.	PUNCT
inlawrev-3979	123	1	2007	2007	NUM
inlawrev-3979	123	2	)	)	PUNCT
inlawrev-3979	123	3	(	(	PUNCT
inlawrev-3979	123	4	as	as	SCONJ
inlawrev-3979	123	5	amended	amend	VERB
inlawrev-3979	123	6	by	by	ADP
inlawrev-3979	123	7	2007	2007	NUM
inlawrev-3979	123	8	ind	ind	NOUN
inlawrev-3979	123	9	.	.	PUNCT
inlawrev-3979	124	1	acts	act	VERB
inlawrev-3979	124	2	3779	3779	NUM
inlawrev-3979	124	3	-	-	SYM
inlawrev-3979	124	4	80	80	NUM
inlawrev-3979	124	5	)	)	PUNCT
inlawrev-3979	124	6	.	.	PUNCT
inlawrev-3979	125	1	23	23	NUM
inlawrev-3979	125	2	.	.	PUNCT
inlawrev-3979	126	1	i	i	PRON
inlawrev-3979	126	2	d.	d.	PROPN
inlawrev-3979	126	3	(	(	PUNCT
inlawrev-3979	126	4	as	as	SCONJ
inlawrev-3979	126	5	amended	amend	VERB
inlawrev-3979	126	6	by	by	ADP
inlawrev-3979	126	7	2007	2007	NUM
inlawrev-3979	126	8	ind	ind	NOUN
inlawrev-3979	126	9	.	.	PUNCT
inlawrev-3979	127	1	acts	act	VERB
inlawrev-3979	127	2	361	361	NUM
inlawrev-3979	127	3	1	1	NUM
inlawrev-3979	127	4	-	-	NUM
inlawrev-3979	127	5	17	17	NUM
inlawrev-3979	127	6	)	)	PUNCT
inlawrev-3979	127	7	.	.	PUNCT
inlawrev-3979	128	1	taxpayers	taxpayer	NOUN
inlawrev-3979	128	2	are	be	AUX
inlawrev-3979	128	3	not	not	PART
inlawrev-3979	128	4	precluded	preclude	VERB
inlawrev-3979	128	5	,	,	PUNCT
inlawrev-3979	128	6	however	however	ADV
inlawrev-3979	128	7	,	,	PUNCT
inlawrev-3979	128	8	from	from	ADP
inlawrev-3979	128	9	continuing	continue	VERB
inlawrev-3979	128	10	to	to	PART
inlawrev-3979	128	11	request	request	VERB
inlawrev-3979	128	12	this	this	DET
inlawrev-3979	128	13	hearing	hearing	NOUN
inlawrev-3979	128	14	.	.	PUNCT
inlawrev-3979	129	1	i	i	PRON
inlawrev-3979	129	2	d.	d.	PROPN
inlawrev-3979	129	3	once	once	ADV
inlawrev-3979	129	4	a	a	DET
inlawrev-3979	129	5	hearing	hearing	NOUN
inlawrev-3979	129	6	is	be	AUX
inlawrev-3979	129	7	requested	request	VERB
inlawrev-3979	129	8	by	by	ADP
inlawrev-3979	129	9	a	a	DET
inlawrev-3979	129	10	taxpayer	taxpayer	NOUN
inlawrev-3979	129	11	,	,	PUNCT
inlawrev-3979	129	12	the	the	DET
inlawrev-3979	129	13	official	official	NOUN
inlawrev-3979	129	14	is	be	AUX
inlawrev-3979	129	15	required	require	VERB
inlawrev-3979	129	16	to	to	PART
inlawrev-3979	129	17	meet	meet	VERB
inlawrev-3979	129	18	with	with	ADP
inlawrev-3979	129	19	the	the	DET
inlawrev-3979	129	20	taxpayer	taxpayer	NOUN
inlawrev-3979	129	21	.	.	PUNCT
inlawrev-3979	130	1	i	i	PRON
inlawrev-3979	130	2	d.	d.	PROPN
inlawrev-3979	130	3	24	24	NUM
inlawrev-3979	130	4	.	.	PUNCT
inlawrev-3979	131	1	i	i	PRON
inlawrev-3979	131	2	d.	d.	PROPN
inlawrev-3979	131	3	25	25	NUM
inlawrev-3979	131	4	.	.	PUNCT
inlawrev-3979	132	1	see	see	VERB
inlawrev-3979	132	2	2007	2007	NUM
inlawrev-3979	132	3	ind	ind	NOUN
inlawrev-3979	132	4	.	.	PUNCT
inlawrev-3979	133	1	acts	act	VERB
inlawrev-3979	133	2	361	361	NUM
inlawrev-3979	133	3	1	1	NUM
inlawrev-3979	133	4	-	-	SYM
inlawrev-3979	133	5	17	17	NUM
inlawrev-3979	133	6	.	.	PUNCT
inlawrev-3979	134	1	26	26	NUM
inlawrev-3979	134	2	.	.	PUNCT
inlawrev-3979	135	1	i	i	PRON
inlawrev-3979	135	2	d.	d.	PROPN
inlawrev-3979	135	3	27	27	NUM
inlawrev-3979	135	4	.	.	PUNCT
inlawrev-3979	136	1	i	i	PRON
inlawrev-3979	136	2	d.	d.	PROPN
inlawrev-3979	136	3	28	28	NUM
inlawrev-3979	136	4	.	.	PUNCT
inlawrev-3979	137	1	i	i	PRON
inlawrev-3979	137	2	d.	d.	PROPN
inlawrev-3979	137	3	29	29	NUM
inlawrev-3979	137	4	.	.	PUNCT
inlawrev-3979	138	1	i	i	PRON
inlawrev-3979	138	2	d.	d.	PROPN
inlawrev-3979	138	3	30	30	NUM
inlawrev-3979	138	4	.	.	PUNCT
inlawrev-3979	139	1	i	i	PRON
inlawrev-3979	139	2	d.	d.	PROPN
inlawrev-3979	139	3	31	31	NUM
inlawrev-3979	139	4	.	.	PUNCT
inlawrev-3979	140	1	i	i	PRON
inlawrev-3979	140	2	d.	d.	PROPN
inlawrev-3979	140	3	32	32	NUM
inlawrev-3979	140	4	.	.	PUNCT
inlawrev-3979	141	1	i	i	PRON
inlawrev-3979	141	2	d.	d.	PROPN
inlawrev-3979	141	3	at	at	ADP
inlawrev-3979	141	4	3779	3779	NUM
inlawrev-3979	141	5	-	-	SYM
inlawrev-3979	141	6	80	80	NUM
inlawrev-3979	141	7	.	.	PUNCT
inlawrev-3979	142	1	33	33	NUM
inlawrev-3979	142	2	.	.	PUNCT
inlawrev-3979	143	1	mat	mat	NOUN
inlawrev-3979	143	2	3617	3617	NUM
inlawrev-3979	143	3	-	-	SYM
inlawrev-3979	143	4	19	19	NUM
inlawrev-3979	143	5	.	.	NOUN
inlawrev-3979	143	6	2008	2008	NUM
inlawrev-3979	143	7	]	]	PUNCT
inlawrev-3979	144	1	tax	tax	NOUN
inlawrev-3979	144	2	law	law	NOUN
inlawrev-3979	144	3	1275	1275	NUM
inlawrev-3979	144	4	required	require	VERB
inlawrev-3979	144	5	to	to	PART
inlawrev-3979	144	6	file	file	VERB
inlawrev-3979	144	7	such	such	ADJ
inlawrev-3979	144	8	requests	request	NOUN
inlawrev-3979	144	9	with	with	ADP
inlawrev-3979	144	10	the	the	DET
inlawrev-3979	144	11	county	county	NOUN
inlawrev-3979	144	12	assessor	assessor	NOUN
inlawrev-3979	144	13	who	who	PRON
inlawrev-3979	144	14	forwarded	forward	VERB
inlawrev-3979	144	15	the	the	DET
inlawrev-3979	144	16	request	request	NOUN
inlawrev-3979	144	17	to	to	ADP
inlawrev-3979	144	18	the	the	DET
inlawrev-3979	144	19	btr	btr	PROPN
inlawrev-3979	144	20	.	.	PUNCT
inlawrev-3979	145	1	further	far	ADV
inlawrev-3979	145	2	,	,	PUNCT
inlawrev-3979	145	3	the	the	DET
inlawrev-3979	145	4	person	person	NOUN
inlawrev-3979	145	5	who	who	PRON
inlawrev-3979	145	6	files	file	VERB
inlawrev-3979	145	7	the	the	DET
inlawrev-3979	145	8	petition	petition	NOUN
inlawrev-3979	145	9	,	,	PUNCT
inlawrev-3979	145	10	and	and	CCONJ
inlawrev-3979	145	11	not	not	PART
inlawrev-3979	145	12	the	the	DET
inlawrev-3979	145	13	county	county	NOUN
inlawrev-3979	145	14	assessor	assessor	NOUN
inlawrev-3979	145	15	,	,	PUNCT
inlawrev-3979	145	16	must	must	AUX
inlawrev-3979	145	17	now	now	ADV
inlawrev-3979	145	18	serve	serve	VERB
inlawrev-3979	145	19	the	the	DET
inlawrev-3979	145	20	opposing	oppose	VERB
inlawrev-3979	145	21	party	party	NOUN
inlawrev-3979	145	22	with	with	ADP
inlawrev-3979	145	23	a	a	DET
inlawrev-3979	145	24	copy	copy	NOUN
inlawrev-3979	145	25	of	of	ADP
inlawrev-3979	145	26	the	the	DET
inlawrev-3979	145	27	petition	petition	NOUN
inlawrev-3979	145	28	,	,	PUNCT
inlawrev-3979	145	29	which	which	PRON
inlawrev-3979	145	30	is	be	AUX
inlawrev-3979	145	31	similar	similar	ADJ
inlawrev-3979	145	32	to	to	ADP
inlawrev-3979	145	33	court	court	NOUN
inlawrev-3979	145	34	proceedings	proceeding	NOUN
inlawrev-3979	145	35	.	.	PUNCT
inlawrev-3979	146	1	34	34	NUM
inlawrev-3979	146	2	taxpayers	taxpayer	NOUN
inlawrev-3979	146	3	also	also	ADV
inlawrev-3979	146	4	have	have	VERB
inlawrev-3979	146	5	more	more	ADJ
inlawrev-3979	146	6	time	time	NOUN
inlawrev-3979	146	7	for	for	ADP
inlawrev-3979	146	8	filing	file	VERB
inlawrev-3979	146	9	a	a	DET
inlawrev-3979	146	10	review	review	NOUN
inlawrev-3979	146	11	petition	petition	NOUN
inlawrev-3979	146	12	.	.	PUNCT
inlawrev-3979	147	1	the	the	DET
inlawrev-3979	147	2	ga	ga	PROPN
inlawrev-3979	147	3	amended	amend	VERB
inlawrev-3979	147	4	the	the	DET
inlawrev-3979	147	5	deadline	deadline	NOUN
inlawrev-3979	147	6	from	from	ADP
inlawrev-3979	147	7	thirty	thirty	NUM
inlawrev-3979	147	8	days	day	NOUN
inlawrev-3979	147	9	to	to	ADP
inlawrev-3979	147	10	forty	forty	NUM
inlawrev-3979	147	11	-	-	PUNCT
inlawrev-3979	147	12	five	five	NUM
inlawrev-3979	147	13	days	day	NOUN
inlawrev-3979	147	14	to	to	PART
inlawrev-3979	147	15	make	make	VERB
inlawrev-3979	147	16	the	the	DET
inlawrev-3979	147	17	requirement	requirement	NOUN
inlawrev-3979	147	18	more	more	ADJ
inlawrev-3979	147	19	uniform	uniform	NOUN
inlawrev-3979	147	20	with	with	ADP
inlawrev-3979	147	21	other	other	ADJ
inlawrev-3979	147	22	appeal	appeal	NOUN
inlawrev-3979	147	23	statutes	statute	NOUN
inlawrev-3979	147	24	.	.	PUNCT
inlawrev-3979	148	1	35	35	NUM
inlawrev-3979	148	2	the	the	DET
inlawrev-3979	148	3	ga	ga	PROPN
inlawrev-3979	148	4	also	also	ADV
inlawrev-3979	148	5	changed	change	VERB
inlawrev-3979	148	6	the	the	DET
inlawrev-3979	148	7	requirements	requirement	NOUN
inlawrev-3979	148	8	for	for	ADP
inlawrev-3979	148	9	the	the	DET
inlawrev-3979	148	10	named	name	VERB
inlawrev-3979	148	11	government	government	NOUN
inlawrev-3979	148	12	party	party	NOUN
inlawrev-3979	148	13	in	in	ADP
inlawrev-3979	148	14	btr	btr	PROPN
inlawrev-3979	148	15	proceedings	proceedings	PROPN
inlawrev-3979	148	16	.	.	PUNCT
inlawrev-3979	149	1	an	an	DET
inlawrev-3979	149	2	amendment	amendment	NOUN
inlawrev-3979	149	3	to	to	ADP
inlawrev-3979	149	4	i.c	i.c	PROPN
inlawrev-3979	149	5	.	.	PUNCT
inlawrev-3979	150	1	§	§	PROPN
inlawrev-3979	150	2	61.15	61.15	NUM
inlawrev-3979	150	3	-	-	SYM
inlawrev-3979	150	4	3	3	NUM
inlawrev-3979	150	5	now	now	ADV
inlawrev-3979	150	6	provides	provide	VERB
inlawrev-3979	150	7	that	that	SCONJ
inlawrev-3979	150	8	the	the	DET
inlawrev-3979	150	9	county	county	NOUN
inlawrev-3979	150	10	assessor	assessor	NOUN
inlawrev-3979	150	11	is	be	AUX
inlawrev-3979	150	12	the	the	DET
inlawrev-3979	150	13	party	party	NOUN
inlawrev-3979	150	14	responsible	responsible	ADJ
inlawrev-3979	150	15	for	for	ADP
inlawrev-3979	150	16	defending	defend	VERB
inlawrev-3979	150	17	the	the	DET
inlawrev-3979	150	18	county	county	NOUN
inlawrev-3979	150	19	board	board	NOUN
inlawrev-3979	150	20	's	's	PART
inlawrev-3979	150	21	determination	determination	NOUN
inlawrev-3979	150	22	,	,	PUNCT
inlawrev-3979	150	23	regardless	regardless	ADV
inlawrev-3979	150	24	of	of	ADP
inlawrev-3979	150	25	who	who	PRON
inlawrev-3979	150	26	made	make	VERB
inlawrev-3979	150	27	the	the	DET
inlawrev-3979	150	28	original	original	ADJ
inlawrev-3979	150	29	assessment	assessment	NOUN
inlawrev-3979	150	30	.	.	PUNCT
inlawrev-3979	151	1	36	36	NUM
inlawrev-3979	151	2	additionally	additionally	ADV
inlawrev-3979	151	3	,	,	PUNCT
inlawrev-3979	151	4	if	if	SCONJ
inlawrev-3979	151	5	the	the	DET
inlawrev-3979	151	6	county	county	NOUN
inlawrev-3979	151	7	assessor	assessor	NOUN
inlawrev-3979	151	8	dissented	dissent	VERB
inlawrev-3979	151	9	from	from	ADP
inlawrev-3979	151	10	the	the	DET
inlawrev-3979	151	11	county	county	NOUN
inlawrev-3979	151	12	board	board	NOUN
inlawrev-3979	151	13	's	's	PART
inlawrev-3979	151	14	determination	determination	NOUN
inlawrev-3979	151	15	,	,	PUNCT
inlawrev-3979	151	16	then	then	ADV
inlawrev-3979	151	17	the	the	DET
inlawrev-3979	151	18	county	county	NOUN
inlawrev-3979	151	19	assessor	assessor	NOUN
inlawrev-3979	151	20	also	also	ADV
inlawrev-3979	151	21	may	may	AUX
inlawrev-3979	151	22	petition	petition	VERB
inlawrev-3979	151	23	the	the	DET
inlawrev-3979	151	24	btr	btr	NOUN
inlawrev-3979	151	25	for	for	ADP
inlawrev-3979	151	26	review	review	NOUN
inlawrev-3979	151	27	of	of	ADP
inlawrev-3979	151	28	the	the	DET
inlawrev-3979	151	29	decision	decision	NOUN
inlawrev-3979	151	30	.	.	PUNCT
inlawrev-3979	152	1	37	37	NUM
inlawrev-3979	152	2	the	the	DET
inlawrev-3979	152	3	ga	ga	PROPN
inlawrev-3979	152	4	also	also	ADV
inlawrev-3979	152	5	clarified	clarify	VERB
inlawrev-3979	152	6	what	what	DET
inlawrev-3979	152	7	evidence	evidence	NOUN
inlawrev-3979	152	8	the	the	DET
inlawrev-3979	152	9	btr	btr	NOUN
inlawrev-3979	152	10	may	may	AUX
inlawrev-3979	152	11	use	use	VERB
inlawrev-3979	152	12	to	to	PART
inlawrev-3979	152	13	base	base	VERB
inlawrev-3979	152	14	its	its	PRON
inlawrev-3979	152	15	decisions	decision	NOUN
inlawrev-3979	152	16	as	as	ADV
inlawrev-3979	152	17	well	well	ADV
inlawrev-3979	152	18	as	as	ADP
inlawrev-3979	152	19	the	the	DET
inlawrev-3979	152	20	required	require	VERB
inlawrev-3979	152	21	content	content	NOUN
inlawrev-3979	152	22	of	of	ADP
inlawrev-3979	152	23	btr	btr	PROPN
inlawrev-3979	152	24	written	write	VERB
inlawrev-3979	152	25	decisions	decision	NOUN
inlawrev-3979	152	26	.	.	PUNCT
inlawrev-3979	153	1	first	first	ADV
inlawrev-3979	153	2	,	,	PUNCT
inlawrev-3979	153	3	the	the	DET
inlawrev-3979	153	4	btr	btr	PROPN
inlawrev-3979	153	5	must	must	AUX
inlawrev-3979	153	6	base	base	VERB
inlawrev-3979	153	7	its	its	PRON
inlawrev-3979	153	8	final	final	ADJ
inlawrev-3979	153	9	determinations	determination	NOUN
inlawrev-3979	153	10	in	in	ADP
inlawrev-3979	153	11	appeals	appeal	NOUN
inlawrev-3979	153	12	from	from	ADP
inlawrev-3979	153	13	dlgf	dlgf	NOUN
inlawrev-3979	153	14	decisions	decision	NOUN
inlawrev-3979	153	15	on	on	ADP
inlawrev-3979	153	16	the	the	DET
inlawrev-3979	153	17	preponderance	preponderance	NOUN
inlawrev-3979	153	18	of	of	ADP
inlawrev-3979	153	19	the	the	DET
inlawrev-3979	153	20	evidence	evidence	NOUN
inlawrev-3979	153	21	.	.	PUNCT
inlawrev-3979	154	1	38	38	NUM
inlawrev-3979	155	1	moreover	moreover	ADV
inlawrev-3979	155	2	,	,	PUNCT
inlawrev-3979	155	3	the	the	DET
inlawrev-3979	155	4	btr	btr	PROPN
inlawrev-3979	155	5	's	's	PART
inlawrev-3979	155	6	written	write	VERB
inlawrev-3979	155	7	determinations	determination	NOUN
inlawrev-3979	155	8	regarding	regard	VERB
inlawrev-3979	155	9	those	those	DET
inlawrev-3979	155	10	appeals	appeal	NOUN
inlawrev-3979	155	11	must	must	AUX
inlawrev-3979	155	12	include	include	VERB
inlawrev-3979	155	13	findings	finding	NOUN
inlawrev-3979	155	14	of	of	ADP
inlawrev-3979	155	15	fact	fact	NOUN
inlawrev-3979	155	16	and	and	CCONJ
inlawrev-3979	155	17	be	be	AUX
inlawrev-3979	155	18	based	base	VERB
inlawrev-3979	155	19	exclusively	exclusively	ADV
inlawrev-3979	155	20	on	on	ADP
inlawrev-3979	155	21	"	"	PUNCT
inlawrev-3979	155	22	the	the	DET
inlawrev-3979	155	23	evidence	evidence	NOUN
inlawrev-3979	155	24	on	on	ADP
inlawrev-3979	155	25	the	the	DET
inlawrev-3979	155	26	record	record	NOUN
inlawrev-3979	155	27	in	in	ADP
inlawrev-3979	155	28	the	the	DET
inlawrev-3979	155	29	proceedings	proceeding	NOUN
inlawrev-3979	155	30	,	,	PUNCT
inlawrev-3979	155	31	"	"	PUNCT
inlawrev-3979	155	32	and	and	CCONJ
inlawrev-3979	155	33	"	"	PUNCT
inlawrev-3979	155	34	matters	matter	NOUN
inlawrev-3979	155	35	officially	officially	ADV
inlawrev-3979	155	36	noticed	notice	VERB
inlawrev-3979	155	37	in	in	ADP
inlawrev-3979	155	38	the	the	DET
inlawrev-3979	155	39	proceeding	proceeding	NOUN
inlawrev-3979	155	40	.	.	PUNCT
inlawrev-3979	155	41	"	"	PUNCT
inlawrev-3979	156	1	39	39	NUM
inlawrev-3979	156	2	the	the	DET
inlawrev-3979	156	3	ga	ga	PROPN
inlawrev-3979	156	4	also	also	ADV
inlawrev-3979	156	5	made	make	VERB
inlawrev-3979	156	6	changes	change	NOUN
inlawrev-3979	156	7	to	to	ADP
inlawrev-3979	156	8	the	the	DET
inlawrev-3979	156	9	procedures	procedure	NOUN
inlawrev-3979	156	10	for	for	ADP
inlawrev-3979	156	11	obtaining	obtain	VERB
inlawrev-3979	156	12	judicial	judicial	ADJ
inlawrev-3979	156	13	review	review	NOUN
inlawrev-3979	156	14	of	of	ADP
inlawrev-3979	156	15	btr	btr	PROPN
inlawrev-3979	156	16	final	final	ADJ
inlawrev-3979	156	17	determinations	determination	NOUN
inlawrev-3979	156	18	.	.	PUNCT
inlawrev-3979	157	1	the	the	DET
inlawrev-3979	157	2	changes	change	NOUN
inlawrev-3979	157	3	discussed	discuss	VERB
inlawrev-3979	157	4	only	only	ADV
inlawrev-3979	157	5	affect	affect	VERB
inlawrev-3979	157	6	petitions	petition	NOUN
inlawrev-3979	157	7	based	base	VERB
inlawrev-3979	157	8	on	on	ADP
inlawrev-3979	157	9	btr	btr	PROPN
inlawrev-3979	157	10	determinations	determination	NOUN
inlawrev-3979	157	11	issued	issue	VERB
inlawrev-3979	157	12	after	after	ADP
inlawrev-3979	157	13	june	june	PROPN
inlawrev-3979	157	14	30	30	NUM
inlawrev-3979	157	15	,	,	PUNCT
inlawrev-3979	157	16	2007	2007	NUM
inlawrev-3979	157	17	,	,	PUNCT
inlawrev-3979	157	18	and	and	CCONJ
inlawrev-3979	157	19	later	late	ADJ
inlawrev-3979	157	20	proceedings	proceeding	NOUN
inlawrev-3979	157	21	connected	connect	VERB
inlawrev-3979	157	22	with	with	ADP
inlawrev-3979	157	23	those	those	DET
inlawrev-3979	157	24	petitions	petition	NOUN
inlawrev-3979	157	25	.	.	PUNCT
inlawrev-3979	158	1	40	40	NUM
inlawrev-3979	158	2	most	most	ADV
inlawrev-3979	158	3	importantly	importantly	ADV
inlawrev-3979	158	4	,	,	PUNCT
inlawrev-3979	158	5	taxpayers	taxpayer	NOUN
inlawrev-3979	158	6	are	be	AUX
inlawrev-3979	158	7	no	no	ADV
inlawrev-3979	158	8	longer	long	ADV
inlawrev-3979	158	9	required	require	VERB
inlawrev-3979	158	10	to	to	PART
inlawrev-3979	158	11	comply	comply	VERB
inlawrev-3979	158	12	with	with	ADP
inlawrev-3979	158	13	aopa	aopa	NOUN
inlawrev-3979	158	14	in	in	ADP
inlawrev-3979	158	15	filing	file	VERB
inlawrev-3979	158	16	a	a	DET
inlawrev-3979	158	17	tax	tax	NOUN
inlawrev-3979	158	18	court	court	NOUN
inlawrev-3979	158	19	petition	petition	NOUN
inlawrev-3979	158	20	and	and	CCONJ
inlawrev-3979	158	21	filing	file	VERB
inlawrev-3979	158	22	the	the	DET
inlawrev-3979	158	23	administrative	administrative	ADJ
inlawrev-3979	158	24	record	record	NOUN
inlawrev-3979	158	25	with	with	ADP
inlawrev-3979	158	26	the	the	DET
inlawrev-3979	158	27	tax	tax	NOUN
inlawrev-3979	158	28	court	court	NOUN
inlawrev-3979	158	29	.	.	PUNCT
inlawrev-3979	159	1	41	41	NUM
inlawrev-3979	159	2	instead	instead	ADV
inlawrev-3979	159	3	,	,	PUNCT
inlawrev-3979	159	4	the	the	DET
inlawrev-3979	159	5	revised	revise	VERB
inlawrev-3979	159	6	provision	provision	NOUN
inlawrev-3979	159	7	provides	provide	VERB
inlawrev-3979	159	8	that	that	SCONJ
inlawrev-3979	159	9	taxpayers	taxpayer	NOUN
inlawrev-3979	159	10	must	must	AUX
inlawrev-3979	159	11	file	file	VERB
inlawrev-3979	159	12	a	a	DET
inlawrev-3979	159	13	petition	petition	NOUN
inlawrev-3979	159	14	with	with	ADP
inlawrev-3979	159	15	the	the	DET
inlawrev-3979	159	16	tax	tax	NOUN
inlawrev-3979	159	17	court	court	NOUN
inlawrev-3979	159	18	;	;	PUNCT
inlawrev-3979	159	19	serve	serve	VERB
inlawrev-3979	159	20	a	a	DET
inlawrev-3979	159	21	copy	copy	NOUN
inlawrev-3979	159	22	of	of	ADP
inlawrev-3979	159	23	the	the	DET
inlawrev-3979	159	24	petition	petition	NOUN
inlawrev-3979	159	25	to	to	ADP
inlawrev-3979	159	26	the	the	DET
inlawrev-3979	159	27	county	county	NOUN
inlawrev-3979	159	28	assessor	assessor	NOUN
inlawrev-3979	159	29	,	,	PUNCT
inlawrev-3979	159	30	attorney	attorney	NOUN
inlawrev-3979	159	31	general	general	NOUN
inlawrev-3979	159	32	,	,	PUNCT
inlawrev-3979	159	33	and	and	CCONJ
inlawrev-3979	159	34	any	any	DET
inlawrev-3979	159	35	entities	entity	NOUN
inlawrev-3979	159	36	that	that	PRON
inlawrev-3979	159	37	have	have	AUX
inlawrev-3979	159	38	filed	file	VERB
inlawrev-3979	159	39	amicus	amicus	NOUN
inlawrev-3979	159	40	curiae	curiae	NOUN
inlawrev-3979	159	41	briefs	brief	NOUN
inlawrev-3979	159	42	with	with	ADP
inlawrev-3979	159	43	the	the	DET
inlawrev-3979	159	44	btr	btr	NOUN
inlawrev-3979	159	45	;	;	PUNCT
inlawrev-3979	159	46	and	and	CCONJ
inlawrev-3979	159	47	notify	notify	VERB
inlawrev-3979	159	48	the	the	DET
inlawrev-3979	159	49	btr	btr	NOUN
inlawrev-3979	159	50	in	in	ADP
inlawrev-3979	159	51	writing	writing	NOUN
inlawrev-3979	159	52	of	of	ADP
inlawrev-3979	159	53	the	the	DET
inlawrev-3979	159	54	intent	intent	NOUN
inlawrev-3979	159	55	to	to	PART
inlawrev-3979	159	56	seek	seek	VERB
inlawrev-3979	159	57	judicial	judicial	ADJ
inlawrev-3979	159	58	review	review	NOUN
inlawrev-3979	159	59	.	.	PUNCT
inlawrev-3979	160	1	42	42	NUM
inlawrev-3979	160	2	similar	similar	ADJ
inlawrev-3979	160	3	to	to	ADP
inlawrev-3979	160	4	the	the	DET
inlawrev-3979	160	5	change	change	NOUN
inlawrev-3979	160	6	made	make	VERB
inlawrev-3979	160	7	at	at	ADP
inlawrev-3979	160	8	the	the	DET
inlawrev-3979	160	9	btr	btr	PROPN
inlawrev-3979	160	10	review	review	PROPN
inlawrev-3979	160	11	level	level	NOUN
inlawrev-3979	160	12	,	,	PUNCT
inlawrev-3979	160	13	the	the	DET
inlawrev-3979	160	14	ga	ga	PROPN
inlawrev-3979	160	15	also	also	ADV
inlawrev-3979	160	16	changed	change	VERB
inlawrev-3979	160	17	the	the	DET
inlawrev-3979	160	18	named	name	VERB
inlawrev-3979	160	19	party	party	NOUN
inlawrev-3979	160	20	in	in	ADP
inlawrev-3979	160	21	a	a	DET
inlawrev-3979	160	22	petition	petition	NOUN
inlawrev-3979	160	23	for	for	ADP
inlawrev-3979	160	24	judicial	judicial	ADJ
inlawrev-3979	160	25	review	review	NOUN
inlawrev-3979	160	26	to	to	ADP
inlawrev-3979	160	27	the	the	DET
inlawrev-3979	160	28	county	county	NOUN
inlawrev-3979	160	29	assessor	assessor	NOUN
inlawrev-3979	160	30	instead	instead	ADV
inlawrev-3979	160	31	of	of	ADP
inlawrev-3979	160	32	the	the	DET
inlawrev-3979	160	33	assessing	assess	VERB
inlawrev-3979	160	34	official	official	NOUN
inlawrev-3979	160	35	that	that	PRON
inlawrev-3979	160	36	made	make	VERB
inlawrev-3979	160	37	the	the	DET
inlawrev-3979	160	38	original	original	ADJ
inlawrev-3979	160	39	assessment	assessment	NOUN
inlawrev-3979	160	40	determination	determination	NOUN
inlawrev-3979	160	41	.	.	PUNCT
inlawrev-3979	161	1	43	43	NUM
inlawrev-3979	161	2	lastly	lastly	ADV
inlawrev-3979	161	3	,	,	PUNCT
inlawrev-3979	161	4	changes	change	NOUN
inlawrev-3979	161	5	were	be	AUX
inlawrev-3979	161	6	also	also	ADV
inlawrev-3979	161	7	made	make	VERB
inlawrev-3979	161	8	to	to	ADP
inlawrev-3979	161	9	the	the	DET
inlawrev-3979	161	10	deadlines	deadline	NOUN
inlawrev-3979	161	11	for	for	ADP
inlawrev-3979	161	12	initiating	initiate	VERB
inlawrev-3979	161	13	judicial	judicial	ADJ
inlawrev-3979	161	14	review	review	NOUN
inlawrev-3979	161	15	.	.	PUNCT
inlawrev-3979	162	1	taxpayers	taxpayer	NOUN
inlawrev-3979	162	2	now	now	ADV
inlawrev-3979	162	3	have	have	VERB
inlawrev-3979	162	4	forty	forty	NUM
inlawrev-3979	162	5	-	-	PUNCT
inlawrev-3979	162	6	five	five	NUM
inlawrev-3979	162	7	days	day	NOUN
inlawrev-3979	162	8	to	to	PART
inlawrev-3979	162	9	appeal	appeal	VERB
inlawrev-3979	162	10	btr	btr	PROPN
inlawrev-3979	162	11	34	34	NUM
inlawrev-3979	162	12	.	.	PUNCT
inlawrev-3979	163	1	i	i	PRON
inlawrev-3979	163	2	d.	d.	PROPN
inlawrev-3979	163	3	35	35	NUM
inlawrev-3979	163	4	.	.	PUNCT
inlawrev-3979	164	1	i	i	PRON
inlawrev-3979	164	2	d.	d.	PROPN
inlawrev-3979	164	3	36	36	NUM
inlawrev-3979	164	4	.	.	PUNCT
inlawrev-3979	165	1	i	i	PRON
inlawrev-3979	165	2	d.	d.	PROPN
inlawrev-3979	165	3	37	37	NUM
inlawrev-3979	165	4	.	.	PUNCT
inlawrev-3979	166	1	i	i	PRON
inlawrev-3979	166	2	d.	d.	PROPN
inlawrev-3979	166	3	38	38	NUM
inlawrev-3979	166	4	.	.	PUNCT
inlawrev-3979	167	1	ind	ind	PROPN
inlawrev-3979	167	2	.	.	PUNCT
inlawrev-3979	168	1	code	code	PROPN
inlawrev-3979	168	2	§	§	PROPN
inlawrev-3979	168	3	6	6	NUM
inlawrev-3979	168	4	-	-	SYM
inlawrev-3979	168	5	1.1	1.1	NUM
inlawrev-3979	168	6	-	-	PUNCT
inlawrev-3979	168	7	15	15	NUM
inlawrev-3979	168	8	-	-	SYM
inlawrev-3979	168	9	4	4	NUM
inlawrev-3979	168	10	(	(	PUNCT
inlawrev-3979	168	11	supp	supp	NOUN
inlawrev-3979	168	12	.	.	PUNCT
inlawrev-3979	169	1	2007	2007	NUM
inlawrev-3979	169	2	)	)	PUNCT
inlawrev-3979	169	3	(	(	PUNCT
inlawrev-3979	169	4	as	as	SCONJ
inlawrev-3979	169	5	amended	amend	VERB
inlawrev-3979	169	6	by	by	ADP
inlawrev-3979	169	7	2007	2007	NUM
inlawrev-3979	169	8	ind	ind	NOUN
inlawrev-3979	169	9	.	.	PUNCT
inlawrev-3979	170	1	acts	act	VERB
inlawrev-3979	170	2	3619	3619	NUM
inlawrev-3979	170	3	-	-	SYM
inlawrev-3979	170	4	23	23	NUM
inlawrev-3979	170	5	)	)	PUNCT
inlawrev-3979	170	6	.	.	PUNCT
inlawrev-3979	171	1	39	39	NUM
inlawrev-3979	171	2	.	.	PUNCT
inlawrev-3979	172	1	i	i	PRON
inlawrev-3979	172	2	d.	d.	PROPN
inlawrev-3979	172	3	§	§	PROPN
inlawrev-3979	172	4	6	6	NUM
inlawrev-3979	172	5	-	-	SYM
inlawrev-3979	172	6	1.5	1.5	NUM
inlawrev-3979	172	7	-	-	PUNCT
inlawrev-3979	172	8	5	5	NUM
inlawrev-3979	172	9	-	-	SYM
inlawrev-3979	172	10	4	4	NUM
inlawrev-3979	172	11	(	(	PUNCT
inlawrev-3979	172	12	as	as	SCONJ
inlawrev-3979	172	13	amended	amend	VERB
inlawrev-3979	172	14	by	by	ADP
inlawrev-3979	172	15	2007	2007	NUM
inlawrev-3979	172	16	ind	ind	NOUN
inlawrev-3979	172	17	.	.	PUNCT
inlawrev-3979	173	1	acts	act	VERB
inlawrev-3979	173	2	3685	3685	NUM
inlawrev-3979	173	3	-	-	SYM
inlawrev-3979	173	4	86	86	NUM
inlawrev-3979	173	5	)	)	PUNCT
inlawrev-3979	173	6	.	.	PUNCT
inlawrev-3979	174	1	40	40	NUM
inlawrev-3979	174	2	.	.	PUNCT
inlawrev-3979	175	1	i	i	PRON
inlawrev-3979	175	2	d.	d.	PROPN
inlawrev-3979	175	3	§	§	PROPN
inlawrev-3979	175	4	6	6	NUM
inlawrev-3979	175	5	-	-	SYM
inlawrev-3979	175	6	1.1	1.1	NUM
inlawrev-3979	175	7	-	-	PUNCT
inlawrev-3979	175	8	15	15	NUM
inlawrev-3979	175	9	-	-	SYM
inlawrev-3979	175	10	5	5	NUM
inlawrev-3979	175	11	(	(	PUNCT
inlawrev-3979	175	12	as	as	SCONJ
inlawrev-3979	175	13	amended	amend	VERB
inlawrev-3979	175	14	by	by	ADP
inlawrev-3979	175	15	2007	2007	NUM
inlawrev-3979	175	16	ind	ind	NOUN
inlawrev-3979	175	17	.	.	PUNCT
inlawrev-3979	176	1	acts	act	VERB
inlawrev-3979	176	2	3779	3779	NUM
inlawrev-3979	176	3	-	-	SYM
inlawrev-3979	176	4	80	80	NUM
inlawrev-3979	176	5	)	)	PUNCT
inlawrev-3979	176	6	.	.	PUNCT
inlawrev-3979	177	1	41	41	NUM
inlawrev-3979	177	2	.	.	PUNCT
inlawrev-3979	178	1	see	see	VERB
inlawrev-3979	178	2	i	i	PRON
inlawrev-3979	178	3	d.	d.	PROPN
inlawrev-3979	178	4	§	§	PROPN
inlawrev-3979	178	5	6	6	NUM
inlawrev-3979	178	6	-	-	SYM
inlawrev-3979	178	7	1.1	1.1	NUM
inlawrev-3979	178	8	-	-	PUNCT
inlawrev-3979	178	9	15	15	NUM
inlawrev-3979	178	10	-	-	SYM
inlawrev-3979	178	11	5	5	NUM
inlawrev-3979	178	12	(	(	PUNCT
inlawrev-3979	178	13	as	as	SCONJ
inlawrev-3979	178	14	amended	amend	VERB
inlawrev-3979	178	15	by	by	ADP
inlawrev-3979	178	16	2007	2007	NUM
inlawrev-3979	178	17	ind	ind	NOUN
inlawrev-3979	178	18	.	.	PUNCT
inlawrev-3979	179	1	acts	act	VERB
inlawrev-3979	179	2	3623	3623	NUM
inlawrev-3979	179	3	-	-	SYM
inlawrev-3979	179	4	25	25	NUM
inlawrev-3979	179	5	)	)	PUNCT
inlawrev-3979	179	6	.	.	PUNCT
inlawrev-3979	180	1	42	42	NUM
inlawrev-3979	180	2	.	.	PUNCT
inlawrev-3979	181	1	i	i	PRON
inlawrev-3979	181	2	d.	d.	PROPN
inlawrev-3979	181	3	43	43	NUM
inlawrev-3979	181	4	.	.	PUNCT
inlawrev-3979	182	1	i	i	PRON
inlawrev-3979	182	2	d.	d.	PROPN
inlawrev-3979	182	3	1	1	NUM
inlawrev-3979	182	4	276	276	NUM
inlawrev-3979	182	5	indiana	indiana	PROPN
inlawrev-3979	182	6	law	law	PROPN
inlawrev-3979	182	7	review	review	NOUN
inlawrev-3979	183	1	[	[	X
inlawrev-3979	183	2	vol	vol	NOUN
inlawrev-3979	183	3	.	.	NOUN
inlawrev-3979	183	4	4	4	NUM
inlawrev-3979	183	5	1	1	NUM
inlawrev-3979	183	6	:	:	SYM
inlawrev-3979	183	7	1	1	NUM
inlawrev-3979	183	8	27	27	NUM
inlawrev-3979	183	9	1	1	NUM
inlawrev-3979	183	10	determinations	determination	NOUN
inlawrev-3979	183	11	,	,	PUNCT
inlawrev-3979	183	12	whether	whether	SCONJ
inlawrev-3979	183	13	or	or	CCONJ
inlawrev-3979	183	14	not	not	PART
inlawrev-3979	183	15	the	the	DET
inlawrev-3979	183	16	determinations	determination	NOUN
inlawrev-3979	183	17	were	be	AUX
inlawrev-3979	183	18	issued	issue	VERB
inlawrev-3979	183	19	on	on	ADP
inlawrev-3979	183	20	a	a	DET
inlawrev-3979	183	21	rehearing	rehearing	NOUN
inlawrev-3979	183	22	.	.	PUNCT
inlawrev-3979	184	1	44	44	NUM
inlawrev-3979	184	2	b.	b.	PROPN
inlawrev-3979	184	3	utility	utility	NOUN
inlawrev-3979	184	4	receipts	receipt	NOUN
inlawrev-3979	184	5	tax	tax	VERB
inlawrev-3979	184	6	the	the	DET
inlawrev-3979	184	7	ga	ga	PROPN
inlawrev-3979	184	8	passed	pass	VERB
inlawrev-3979	184	9	legislation	legislation	NOUN
inlawrev-3979	184	10	clarifying	clarify	VERB
inlawrev-3979	184	11	and	and	CCONJ
inlawrev-3979	184	12	expanding	expand	VERB
inlawrev-3979	184	13	portions	portion	NOUN
inlawrev-3979	184	14	of	of	ADP
inlawrev-3979	184	15	the	the	DET
inlawrev-3979	184	16	utility	utility	NOUN
inlawrev-3979	184	17	receipts	receipt	NOUN
inlawrev-3979	184	18	tax	tax	NOUN
inlawrev-3979	184	19	.	.	PUNCT
inlawrev-3979	185	1	first	first	ADV
inlawrev-3979	185	2	,	,	PUNCT
inlawrev-3979	185	3	the	the	DET
inlawrev-3979	185	4	ga	ga	PROPN
inlawrev-3979	185	5	expanded	expand	VERB
inlawrev-3979	185	6	the	the	DET
inlawrev-3979	185	7	definitions	definition	NOUN
inlawrev-3979	185	8	of	of	ADP
inlawrev-3979	185	9	an	an	DET
inlawrev-3979	185	10	"	"	PUNCT
inlawrev-3979	185	11	affiliated	affiliated	ADJ
inlawrev-3979	185	12	group	group	NOUN
inlawrev-3979	185	13	"	"	PUNCT
inlawrev-3979	185	14	and	and	CCONJ
inlawrev-3979	185	15	a	a	DET
inlawrev-3979	185	16	"	"	PUNCT
inlawrev-3979	185	17	controlled	control	VERB
inlawrev-3979	185	18	group	group	NOUN
inlawrev-3979	185	19	"	"	PUNCT
inlawrev-3979	185	20	under	under	ADP
inlawrev-3979	185	21	i.c	i.c	PROPN
inlawrev-3979	185	22	.	.	PUNCT
inlawrev-3979	186	1	§	§	PROPN
inlawrev-3979	186	2	§	§	PROPN
inlawrev-3979	186	3	6	6	NUM
inlawrev-3979	186	4	-	-	SYM
inlawrev-3979	186	5	2.3	2.3	NUM
inlawrev-3979	186	6	-	-	PUNCT
inlawrev-3979	186	7	1	1	NUM
inlawrev-3979	186	8	-	-	SYM
inlawrev-3979	186	9	2	2	NUM
inlawrev-3979	186	10	and	and	CCONJ
inlawrev-3979	186	11	6	6	NUM
inlawrev-3979	186	12	-	-	SYM
inlawrev-3979	186	13	2.3	2.3	NUM
inlawrev-3979	186	14	-	-	PUNCT
inlawrev-3979	186	15	1	1	NUM
inlawrev-3979	186	16	-	-	NUM
inlawrev-3979	186	17	2.5	2.5	NUM
inlawrev-3979	186	18	,	,	PUNCT
inlawrev-3979	186	19	respectively	respectively	ADV
inlawrev-3979	186	20	,	,	PUNCT
inlawrev-3979	186	21	to	to	PART
inlawrev-3979	186	22	be	be	AUX
inlawrev-3979	186	23	consistent	consistent	ADJ
inlawrev-3979	186	24	with	with	ADP
inlawrev-3979	186	25	the	the	DET
inlawrev-3979	186	26	irc	irc	PROPN
inlawrev-3979	186	27	definitions	definition	NOUN
inlawrev-3979	186	28	of	of	ADP
inlawrev-3979	186	29	these	these	DET
inlawrev-3979	186	30	terms	term	NOUN
inlawrev-3979	186	31	.	.	PUNCT
inlawrev-3979	187	1	45	45	NUM
inlawrev-3979	187	2	the	the	DET
inlawrev-3979	187	3	ga	ga	PROPN
inlawrev-3979	187	4	then	then	ADV
inlawrev-3979	187	5	added	add	VERB
inlawrev-3979	187	6	i.c	i.c	PROPN
inlawrev-3979	187	7	.	.	PROPN
inlawrev-3979	188	1	§	§	PROPN
inlawrev-3979	188	2	6	6	NUM
inlawrev-3979	188	3	-	-	SYM
inlawrev-3979	188	4	2.3	2.3	NUM
inlawrev-3979	188	5	-	-	PUNCT
inlawrev-3979	188	6	4	4	NUM
inlawrev-3979	188	7	-	-	SYM
inlawrev-3979	188	8	6	6	NUM
inlawrev-3979	188	9	,	,	PUNCT
inlawrev-3979	188	10	which	which	PRON
inlawrev-3979	188	11	provides	provide	VERB
inlawrev-3979	188	12	that	that	DET
inlawrev-3979	188	13	gross	gross	ADJ
inlawrev-3979	188	14	receipts	receipt	NOUN
inlawrev-3979	188	15	from	from	ADP
inlawrev-3979	188	16	the	the	DET
inlawrev-3979	188	17	sale	sale	NOUN
inlawrev-3979	188	18	of	of	ADP
inlawrev-3979	188	19	utility	utility	NOUN
inlawrev-3979	188	20	services	service	NOUN
inlawrev-3979	188	21	between	between	ADP
inlawrev-3979	188	22	members	member	NOUN
inlawrev-3979	188	23	of	of	ADP
inlawrev-3979	188	24	a	a	DET
inlawrev-3979	188	25	controlled	control	VERB
inlawrev-3979	188	26	group	group	NOUN
inlawrev-3979	188	27	of	of	ADP
inlawrev-3979	188	28	corporations	corporation	NOUN
inlawrev-3979	188	29	are	be	AUX
inlawrev-3979	188	30	exempt	exempt	ADJ
inlawrev-3979	188	31	from	from	ADP
inlawrev-3979	188	32	the	the	DET
inlawrev-3979	188	33	utility	utility	NOUN
inlawrev-3979	188	34	receipts	receipt	NOUN
inlawrev-3979	188	35	tax	tax	NOUN
inlawrev-3979	188	36	if	if	SCONJ
inlawrev-3979	188	37	the	the	DET
inlawrev-3979	188	38	seller	seller	NOUN
inlawrev-3979	188	39	is	be	AUX
inlawrev-3979	188	40	the	the	DET
inlawrev-3979	188	41	producer	producer	NOUN
inlawrev-3979	188	42	of	of	ADP
inlawrev-3979	188	43	the	the	DET
inlawrev-3979	188	44	utility	utility	NOUN
inlawrev-3979	188	45	service	service	NOUN
inlawrev-3979	188	46	,	,	PUNCT
inlawrev-3979	188	47	and	and	CCONJ
inlawrev-3979	188	48	the	the	DET
inlawrev-3979	188	49	purchaser	purchaser	NOUN
inlawrev-3979	188	50	is	be	AUX
inlawrev-3979	188	51	the	the	DET
inlawrev-3979	188	52	end	end	NOUN
inlawrev-3979	188	53	user	user	NOUN
inlawrev-3979	188	54	,	,	PUNCT
inlawrev-3979	188	55	and	and	CCONJ
inlawrev-3979	188	56	the	the	DET
inlawrev-3979	188	57	seller	seller	NOUN
inlawrev-3979	188	58	and	and	CCONJ
inlawrev-3979	188	59	user	user	NOUN
inlawrev-3979	188	60	exist	exist	VERB
inlawrev-3979	188	61	in	in	ADP
inlawrev-3979	188	62	the	the	DET
inlawrev-3979	188	63	same	same	ADJ
inlawrev-3979	188	64	or	or	CCONJ
inlawrev-3979	188	65	adjacent	adjacent	ADJ
inlawrev-3979	188	66	locations	location	NOUN
inlawrev-3979	188	67	.	.	PUNCT
inlawrev-3979	189	1	46	46	NUM
inlawrev-3979	189	2	the	the	DET
inlawrev-3979	189	3	ga	ga	PROPN
inlawrev-3979	189	4	clarified	clarify	VERB
inlawrev-3979	189	5	i.c	i.c	PROPN
inlawrev-3979	189	6	.	.	PUNCT
inlawrev-3979	190	1	§	§	PROPN
inlawrev-3979	190	2	6	6	NUM
inlawrev-3979	190	3	-	-	SYM
inlawrev-3979	190	4	2.3	2.3	NUM
inlawrev-3979	190	5	-	-	PUNCT
inlawrev-3979	190	6	5	5	NUM
inlawrev-3979	190	7	-	-	SYM
inlawrev-3979	190	8	3	3	NUM
inlawrev-3979	190	9	when	when	SCONJ
inlawrev-3979	190	10	it	it	PRON
inlawrev-3979	190	11	amended	amend	VERB
inlawrev-3979	190	12	it	it	PRON
inlawrev-3979	190	13	to	to	PART
inlawrev-3979	190	14	provide	provide	VERB
inlawrev-3979	190	15	that	that	SCONJ
inlawrev-3979	190	16	the	the	DET
inlawrev-3979	190	17	resource	resource	NOUN
inlawrev-3979	190	18	recovery	recovery	NOUN
inlawrev-3979	190	19	tax	tax	NOUN
inlawrev-3979	190	20	deduction	deduction	NOUN
inlawrev-3979	190	21	allowed	allow	VERB
inlawrev-3979	190	22	for	for	ADP
inlawrev-3979	190	23	the	the	DET
inlawrev-3979	190	24	utility	utility	NOUN
inlawrev-3979	190	25	receipts	receipt	NOUN
inlawrev-3979	190	26	tax	tax	NOUN
inlawrev-3979	190	27	shall	shall	AUX
inlawrev-3979	190	28	be	be	AUX
inlawrev-3979	190	29	disallowed	disallow	VERB
inlawrev-3979	190	30	if	if	SCONJ
inlawrev-3979	190	31	the	the	DET
inlawrev-3979	190	32	taxpayer	taxpayer	NOUN
inlawrev-3979	190	33	is	be	AUX
inlawrev-3979	190	34	convicted	convict	VERB
inlawrev-3979	190	35	of	of	ADP
inlawrev-3979	190	36	a	a	DET
inlawrev-3979	190	37	criminal	criminal	ADJ
inlawrev-3979	190	38	violation	violation	NOUN
inlawrev-3979	190	39	under	under	ADP
inlawrev-3979	190	40	i.c	i.c	PROPN
inlawrev-3979	190	41	.	.	PUNCT
inlawrev-3979	191	1	§	§	PROPN
inlawrev-3979	191	2	13	13	NUM
inlawrev-3979	191	3	(	(	PUNCT
inlawrev-3979	191	4	environmental	environmental	ADJ
inlawrev-3979	191	5	law	law	NOUN
inlawrev-3979	191	6	)	)	PUNCT
inlawrev-3979	191	7	.	.	PUNCT
inlawrev-3979	192	1	47	47	NUM
inlawrev-3979	192	2	finally	finally	ADV
inlawrev-3979	192	3	,	,	PUNCT
inlawrev-3979	192	4	the	the	DET
inlawrev-3979	192	5	ga	ga	PROPN
inlawrev-3979	192	6	amended	amend	VERB
inlawrev-3979	192	7	i.c	i.c	PROPN
inlawrev-3979	192	8	.	.	PUNCT
inlawrev-3979	193	1	§	§	PROPN
inlawrev-3979	193	2	6	6	NUM
inlawrev-3979	193	3	-	-	SYM
inlawrev-3979	193	4	2.3	2.3	NUM
inlawrev-3979	193	5	-	-	PUNCT
inlawrev-3979	193	6	6	6	NUM
inlawrev-3979	193	7	-	-	SYM
inlawrev-3979	193	8	1	1	NUM
inlawrev-3979	193	9	to	to	PART
inlawrev-3979	193	10	increase	increase	VERB
inlawrev-3979	193	11	the	the	DET
inlawrev-3979	193	12	threshold	threshold	NOUN
inlawrev-3979	193	13	for	for	ADP
inlawrev-3979	193	14	the	the	DET
inlawrev-3979	193	15	annual	annual	ADJ
inlawrev-3979	193	16	unpaid	unpaid	ADJ
inlawrev-3979	193	17	utility	utility	NOUN
inlawrev-3979	193	18	receipts	receipt	NOUN
inlawrev-3979	193	19	tax	tax	NOUN
inlawrev-3979	193	20	liability	liability	NOUN
inlawrev-3979	193	21	from	from	ADP
inlawrev-3979	193	22	$	$	SYM
inlawrev-3979	193	23	1000	1000	NUM
inlawrev-3979	193	24	to	to	PART
inlawrev-3979	193	25	$	$	SYM
inlawrev-3979	193	26	2500	2500	NUM
inlawrev-3979	193	27	before	before	SCONJ
inlawrev-3979	193	28	quarterly	quarterly	ADJ
inlawrev-3979	193	29	estimated	estimate	VERB
inlawrev-3979	193	30	payments	payment	NOUN
inlawrev-3979	193	31	are	be	AUX
inlawrev-3979	193	32	required	require	VERB
inlawrev-3979	193	33	to	to	PART
inlawrev-3979	193	34	be	be	AUX
inlawrev-3979	193	35	made	make	VERB
inlawrev-3979	193	36	and	and	CCONJ
inlawrev-3979	193	37	reduce	reduce	VERB
inlawrev-3979	193	38	the	the	DET
inlawrev-3979	193	39	threshold	threshold	NOUN
inlawrev-3979	193	40	for	for	ADP
inlawrev-3979	193	41	electronic	electronic	ADJ
inlawrev-3979	193	42	funds	fund	NOUN
inlawrev-3979	193	43	transfer	transfer	NOUN
inlawrev-3979	193	44	(	(	PUNCT
inlawrev-3979	193	45	"	"	PUNCT
inlawrev-3979	193	46	eft	eft	NOUN
inlawrev-3979	193	47	"	"	PUNCT
inlawrev-3979	193	48	)	)	PUNCT
inlawrev-3979	193	49	payments	payment	NOUN
inlawrev-3979	193	50	from	from	ADP
inlawrev-3979	193	51	$	$	SYM
inlawrev-3979	193	52	10,000	10,000	NUM
inlawrev-3979	193	53	to	to	PART
inlawrev-3979	193	54	$	$	SYM
inlawrev-3979	193	55	5000	5000	NUM
inlawrev-3979	193	56	for	for	ADP
inlawrev-3979	193	57	taxable	taxable	ADJ
inlawrev-3979	193	58	years	year	NOUN
inlawrev-3979	193	59	beginning	begin	VERB
inlawrev-3979	193	60	after	after	ADP
inlawrev-3979	193	61	december	december	PROPN
inlawrev-3979	193	62	15	15	NUM
inlawrev-3979	193	63	,	,	PUNCT
inlawrev-3979	193	64	2007	2007	NUM
inlawrev-3979	193	65	.	.	PUNCT
inlawrev-3979	194	1	48	48	NUM
inlawrev-3979	194	2	c.	c.	NOUN
inlawrev-3979	194	3	sales	sale	NOUN
inlawrev-3979	194	4	and	and	CCONJ
inlawrev-3979	194	5	use	use	VERB
inlawrev-3979	194	6	tax	tax	NOUN
inlawrev-3979	194	7	indiana	indiana	PROPN
inlawrev-3979	194	8	is	be	AUX
inlawrev-3979	194	9	a	a	DET
inlawrev-3979	194	10	full	full	ADJ
inlawrev-3979	194	11	member	member	NOUN
inlawrev-3979	194	12	of	of	ADP
inlawrev-3979	194	13	the	the	DET
inlawrev-3979	194	14	streamlined	streamlined	ADJ
inlawrev-3979	194	15	sales	sale	NOUN
inlawrev-3979	194	16	and	and	CCONJ
inlawrev-3979	194	17	use	use	VERB
inlawrev-3979	194	18	tax	tax	NOUN
inlawrev-3979	194	19	(	(	PUNCT
inlawrev-3979	194	20	"	"	PUNCT
inlawrev-3979	194	21	sst	sst	NOUN
inlawrev-3979	194	22	"	"	PUNCT
inlawrev-3979	194	23	)	)	PUNCT
inlawrev-3979	194	24	agreement	agreement	NOUN
inlawrev-3979	194	25	.	.	PUNCT
inlawrev-3979	195	1	thus	thus	ADV
inlawrev-3979	195	2	,	,	PUNCT
inlawrev-3979	195	3	some	some	PRON
inlawrev-3979	195	4	of	of	ADP
inlawrev-3979	195	5	the	the	DET
inlawrev-3979	195	6	changes	change	NOUN
inlawrev-3979	195	7	made	make	VERB
inlawrev-3979	195	8	to	to	ADP
inlawrev-3979	195	9	indiana	indiana	PROPN
inlawrev-3979	195	10	sales	sales	PROPN
inlawrev-3979	195	11	tax	tax	NOUN
inlawrev-3979	195	12	law	law	NOUN
inlawrev-3979	195	13	were	be	AUX
inlawrev-3979	195	14	made	make	VERB
inlawrev-3979	195	15	to	to	PART
inlawrev-3979	195	16	make	make	VERB
inlawrev-3979	195	17	the	the	DET
inlawrev-3979	195	18	law	law	NOUN
inlawrev-3979	195	19	consistent	consistent	ADJ
inlawrev-3979	195	20	with	with	ADP
inlawrev-3979	195	21	the	the	DET
inlawrev-3979	195	22	sst	sst	NOUN
inlawrev-3979	195	23	agreement	agreement	NOUN
inlawrev-3979	195	24	.	.	PUNCT
inlawrev-3979	196	1	1	1	X
inlawrev-3979	196	2	.	.	X
inlawrev-3979	196	3	telecommunications	telecommunication	NOUN
inlawrev-3979	196	4	services.—one	services.—one	NOUN
inlawrev-3979	196	5	area	area	NOUN
inlawrev-3979	196	6	that	that	PRON
inlawrev-3979	196	7	received	receive	VERB
inlawrev-3979	196	8	attention	attention	NOUN
inlawrev-3979	196	9	this	this	DET
inlawrev-3979	196	10	year	year	NOUN
inlawrev-3979	196	11	was	be	AUX
inlawrev-3979	196	12	telecommunications	telecommunications	NOUN
inlawrev-3979	196	13	services	service	NOUN
inlawrev-3979	196	14	.	.	PUNCT
inlawrev-3979	197	1	several	several	ADJ
inlawrev-3979	197	2	definitions	definition	NOUN
inlawrev-3979	197	3	were	be	AUX
inlawrev-3979	197	4	added	add	VERB
inlawrev-3979	197	5	to	to	PART
inlawrev-3979	197	6	provide	provide	VERB
inlawrev-3979	197	7	clarification	clarification	NOUN
inlawrev-3979	197	8	in	in	ADP
inlawrev-3979	197	9	this	this	DET
inlawrev-3979	197	10	area	area	NOUN
inlawrev-3979	197	11	.	.	PUNCT
inlawrev-3979	198	1	first	first	ADV
inlawrev-3979	198	2	,	,	PUNCT
inlawrev-3979	198	3	effective	effective	ADJ
inlawrev-3979	198	4	january	january	PROPN
inlawrev-3979	198	5	1	1	NUM
inlawrev-3979	198	6	,	,	PUNCT
inlawrev-3979	198	7	2008	2008	NUM
inlawrev-3979	198	8	,	,	PUNCT
inlawrev-3979	198	9	the	the	DET
inlawrev-3979	198	10	term	term	NOUN
inlawrev-3979	198	11	"	"	PUNCT
inlawrev-3979	198	12	telecommunications	telecommunication	NOUN
inlawrev-3979	198	13	services	service	NOUN
inlawrev-3979	198	14	"	"	PUNCT
inlawrev-3979	198	15	is	be	AUX
inlawrev-3979	198	16	defined	define	VERB
inlawrev-3979	198	17	as	as	ADP
inlawrev-3979	198	18	the	the	DET
inlawrev-3979	198	19	"	"	PUNCT
inlawrev-3979	198	20	electronic	electronic	ADJ
inlawrev-3979	198	21	transmission	transmission	NOUN
inlawrev-3979	198	22	,	,	PUNCT
inlawrev-3979	198	23	conveyance	conveyance	NOUN
inlawrev-3979	198	24	,	,	PUNCT
inlawrev-3979	198	25	or	or	CCONJ
inlawrev-3979	198	26	routing	routing	NOUN
inlawrev-3979	198	27	of	of	ADP
inlawrev-3979	198	28	voice	voice	NOUN
inlawrev-3979	198	29	,	,	PUNCT
inlawrev-3979	198	30	data	datum	NOUN
inlawrev-3979	198	31	,	,	PUNCT
inlawrev-3979	198	32	audio	audio	NOUN
inlawrev-3979	198	33	,	,	PUNCT
inlawrev-3979	198	34	video	video	NOUN
inlawrev-3979	198	35	,	,	PUNCT
inlawrev-3979	198	36	or	or	CCONJ
inlawrev-3979	198	37	any	any	DET
inlawrev-3979	198	38	other	other	ADJ
inlawrev-3979	198	39	information	information	NOUN
inlawrev-3979	198	40	or	or	CCONJ
inlawrev-3979	198	41	signals	signal	NOUN
inlawrev-3979	198	42	to	to	ADP
inlawrev-3979	198	43	a	a	DET
inlawrev-3979	198	44	point	point	NOUN
inlawrev-3979	198	45	,	,	PUNCT
inlawrev-3979	198	46	or	or	CCONJ
inlawrev-3979	198	47	between	between	ADP
inlawrev-3979	198	48	or	or	CCONJ
inlawrev-3979	198	49	among	among	ADP
inlawrev-3979	198	50	points	point	NOUN
inlawrev-3979	198	51	.	.	PUNCT
inlawrev-3979	199	1	"49	"49	VERB
inlawrev-3979	200	1	"	"	PUNCT
inlawrev-3979	200	2	the	the	DET
inlawrev-3979	200	3	term	term	NOUN
inlawrev-3979	200	4	includes	include	VERB
inlawrev-3979	200	5	a	a	DET
inlawrev-3979	200	6	transmission	transmission	NOUN
inlawrev-3979	200	7	...	...	PUNCT
inlawrev-3979	200	8	in	in	ADP
inlawrev-3979	200	9	which	which	PRON
inlawrev-3979	200	10	computer	computer	NOUN
inlawrev-3979	200	11	processing	processing	NOUN
inlawrev-3979	200	12	applications	application	NOUN
inlawrev-3979	200	13	are	be	AUX
inlawrev-3979	200	14	used	use	VERB
inlawrev-3979	200	15	to	to	PART
inlawrev-3979	200	16	act	act	VERB
inlawrev-3979	200	17	on	on	ADP
inlawrev-3979	200	18	the	the	DET
inlawrev-3979	200	19	form	form	NOUN
inlawrev-3979	200	20	,	,	PUNCT
inlawrev-3979	200	21	code	code	NOUN
inlawrev-3979	200	22	,	,	PUNCT
inlawrev-3979	200	23	or	or	CCONJ
inlawrev-3979	200	24	protocol	protocol	NOUN
inlawrev-3979	200	25	of	of	ADP
inlawrev-3979	200	26	the	the	DET
inlawrev-3979	200	27	content	content	NOUN
inlawrev-3979	200	28	for	for	ADP
inlawrev-3979	200	29	purposes	purpose	NOUN
inlawrev-3979	200	30	of	of	ADP
inlawrev-3979	200	31	transmission	transmission	NOUN
inlawrev-3979	200	32	.	.	PUNCT
inlawrev-3979	200	33	.	.	PUNCT
inlawrev-3979	200	34	.	.	PUNCT
inlawrev-3979	201	1	whether	whether	SCONJ
inlawrev-3979	201	2	the	the	DET
inlawrev-3979	201	3	service	service	NOUN
inlawrev-3979	201	4	:	:	PUNCT
inlawrev-3979	201	5	(	(	PUNCT
inlawrev-3979	201	6	1	1	X
inlawrev-3979	201	7	)	)	PUNCT
inlawrev-3979	201	8	is	be	AUX
inlawrev-3979	201	9	referred	refer	VERB
inlawrev-3979	201	10	to	to	ADP
inlawrev-3979	201	11	as	as	ADP
inlawrev-3979	201	12	voice	voice	NOUN
inlawrev-3979	201	13	over	over	ADP
inlawrev-3979	201	14	internet	internet	NOUN
inlawrev-3979	201	15	protocol	protocol	NOUN
inlawrev-3979	201	16	services	service	NOUN
inlawrev-3979	201	17	;	;	PUNCT
inlawrev-3979	201	18	or	or	CCONJ
inlawrev-3979	201	19	(	(	PUNCT
inlawrev-3979	201	20	2	2	X
inlawrev-3979	201	21	)	)	PUNCT
inlawrev-3979	201	22	is	be	AUX
inlawrev-3979	201	23	classified	classify	VERB
inlawrev-3979	201	24	by	by	ADP
inlawrev-3979	201	25	the	the	DET
inlawrev-3979	201	26	[	[	X
inlawrev-3979	201	27	fcc	fcc	PROPN
inlawrev-3979	201	28	]	]	PUNCT
inlawrev-3979	201	29	as	as	ADP
inlawrev-3979	201	30	enhanced	enhanced	ADJ
inlawrev-3979	201	31	or	or	CCONJ
inlawrev-3979	201	32	value	value	NOUN
inlawrev-3979	201	33	added	add	VERB
inlawrev-3979	201	34	.	.	PUNCT
inlawrev-3979	201	35	"	"	PUNCT
inlawrev-3979	202	1	50	50	NUM
inlawrev-3979	202	2	however	however	ADV
inlawrev-3979	202	3	,	,	PUNCT
inlawrev-3979	202	4	the	the	DET
inlawrev-3979	202	5	term	term	NOUN
inlawrev-3979	202	6	does	do	AUX
inlawrev-3979	202	7	not	not	PART
inlawrev-3979	202	8	include	include	VERB
inlawrev-3979	202	9	:	:	PUNCT
inlawrev-3979	202	10	44	44	NUM
inlawrev-3979	202	11	.	.	PUNCT
inlawrev-3979	203	1	i	i	PRON
inlawrev-3979	203	2	d.	d.	PROPN
inlawrev-3979	203	3	45	45	NUM
inlawrev-3979	203	4	.	.	PUNCT
inlawrev-3979	203	5	2007	2007	NUM
inlawrev-3979	204	1	ind	ind	NOUN
inlawrev-3979	204	2	.	.	PUNCT
inlawrev-3979	205	1	acts	act	VERB
inlawrev-3979	205	2	978	978	NUM
inlawrev-3979	205	3	.	.	PUNCT
inlawrev-3979	206	1	46	46	NUM
inlawrev-3979	206	2	.	.	PUNCT
inlawrev-3979	207	1	i	i	PRON
inlawrev-3979	207	2	d.	d.	PROPN
inlawrev-3979	207	3	47	47	NUM
inlawrev-3979	207	4	.	.	PUNCT
inlawrev-3979	208	1	2007	2007	NUM
inlawrev-3979	208	2	ind	ind	NOUN
inlawrev-3979	208	3	.	.	PUNCT
inlawrev-3979	209	1	acts	act	VERB
inlawrev-3979	209	2	1936	1936	NUM
inlawrev-3979	209	3	-	-	SYM
inlawrev-3979	209	4	37	37	NUM
inlawrev-3979	209	5	.	.	PUNCT
inlawrev-3979	210	1	48	48	NUM
inlawrev-3979	210	2	.	.	PUNCT
inlawrev-3979	211	1	2007	2007	NUM
inlawrev-3979	211	2	ind	ind	NOUN
inlawrev-3979	211	3	.	.	PUNCT
inlawrev-3979	212	1	acts	act	VERB
inlawrev-3979	212	2	3025	3025	NUM
inlawrev-3979	212	3	-	-	SYM
inlawrev-3979	212	4	27	27	NUM
inlawrev-3979	212	5	.	.	PUNCT
inlawrev-3979	212	6	49	49	NUM
inlawrev-3979	212	7	.	.	PUNCT
inlawrev-3979	213	1	ind	ind	PROPN
inlawrev-3979	213	2	.	.	PUNCT
inlawrev-3979	214	1	code	code	PROPN
inlawrev-3979	214	2	§	§	PROPN
inlawrev-3979	214	3	6	6	NUM
inlawrev-3979	214	4	-	-	SYM
inlawrev-3979	214	5	2.5	2.5	NUM
inlawrev-3979	214	6	-	-	PUNCT
inlawrev-3979	214	7	1	1	NUM
inlawrev-3979	214	8	-	-	NUM
inlawrev-3979	214	9	27.5	27.5	NUM
inlawrev-3979	214	10	(	(	PUNCT
inlawrev-3979	214	11	supp	supp	PROPN
inlawrev-3979	214	12	.	.	PUNCT
inlawrev-3979	215	1	2007	2007	NUM
inlawrev-3979	215	2	)	)	PUNCT
inlawrev-3979	215	3	(	(	PUNCT
inlawrev-3979	215	4	as	as	SCONJ
inlawrev-3979	215	5	added	add	VERB
inlawrev-3979	215	6	by	by	ADP
inlawrev-3979	215	7	2007	2007	NUM
inlawrev-3979	215	8	ind	ind	NOUN
inlawrev-3979	215	9	.	.	PUNCT
inlawrev-3979	216	1	acts	act	VERB
inlawrev-3979	216	2	2179	2179	NUM
inlawrev-3979	216	3	-	-	SYM
inlawrev-3979	216	4	80	80	NUM
inlawrev-3979	216	5	)	)	PUNCT
inlawrev-3979	216	6	.	.	PUNCT
inlawrev-3979	217	1	50	50	NUM
inlawrev-3979	217	2	.	.	PUNCT
inlawrev-3979	218	1	i	i	PRON
inlawrev-3979	218	2	d.	d.	PROPN
inlawrev-3979	218	3	2008	2008	NUM
inlawrev-3979	218	4	]	]	PUNCT
inlawrev-3979	218	5	tax	tax	NOUN
inlawrev-3979	218	6	law	law	NOUN
inlawrev-3979	218	7	1277	1277	NUM
inlawrev-3979	218	8	(	(	PUNCT
inlawrev-3979	218	9	1	1	NUM
inlawrev-3979	218	10	)	)	PUNCT
inlawrev-3979	218	11	data	datum	NOUN
inlawrev-3979	218	12	processing	processing	NOUN
inlawrev-3979	218	13	and	and	CCONJ
inlawrev-3979	218	14	information	information	NOUN
inlawrev-3979	218	15	services	service	NOUN
inlawrev-3979	218	16	that	that	PRON
inlawrev-3979	218	17	allow	allow	VERB
inlawrev-3979	218	18	data	datum	NOUN
inlawrev-3979	218	19	to	to	PART
inlawrev-3979	218	20	be	be	AUX
inlawrev-3979	218	21	generated	generate	VERB
inlawrev-3979	218	22	,	,	PUNCT
inlawrev-3979	218	23	acquired	acquire	VERB
inlawrev-3979	218	24	,	,	PUNCT
inlawrev-3979	218	25	stored	store	VERB
inlawrev-3979	218	26	,	,	PUNCT
inlawrev-3979	218	27	processed	process	VERB
inlawrev-3979	218	28	,	,	PUNCT
inlawrev-3979	218	29	or	or	CCONJ
inlawrev-3979	218	30	retrieved	retrieve	VERB
inlawrev-3979	218	31	and	and	CCONJ
inlawrev-3979	218	32	delivered	deliver	VERB
inlawrev-3979	218	33	by	by	ADP
inlawrev-3979	218	34	an	an	DET
inlawrev-3979	218	35	electronic	electronic	ADJ
inlawrev-3979	218	36	transmission	transmission	NOUN
inlawrev-3979	218	37	to	to	ADP
inlawrev-3979	218	38	a	a	DET
inlawrev-3979	218	39	purchaser	purchaser	NOUN
inlawrev-3979	218	40	.	.	PUNCT
inlawrev-3979	218	41	.	.	PUNCT
inlawrev-3979	218	42	.	.	PUNCT
inlawrev-3979	219	1	[	[	X
inlawrev-3979	219	2	;	;	PUNCT
inlawrev-3979	219	3	]	]	PUNCT
inlawrev-3979	219	4	(	(	PUNCT
inlawrev-3979	219	5	2	2	X
inlawrev-3979	219	6	)	)	PUNCT
inlawrev-3979	219	7	installation	installation	NOUN
inlawrev-3979	219	8	or	or	CCONJ
inlawrev-3979	219	9	maintenance	maintenance	NOUN
inlawrev-3979	219	10	of	of	ADP
inlawrev-3979	219	11	wiring	wiring	NOUN
inlawrev-3979	219	12	or	or	CCONJ
inlawrev-3979	219	13	equipment	equipment	NOUN
inlawrev-3979	219	14	on	on	ADP
inlawrev-3979	219	15	a	a	DET
inlawrev-3979	219	16	customer	customer	NOUN
inlawrev-3979	219	17	's	's	PART
inlawrev-3979	219	18	premises	premise	NOUN
inlawrev-3979	219	19	[	[	X
inlawrev-3979	219	20	;	;	PUNCT
inlawrev-3979	219	21	]	]	PUNCT
inlawrev-3979	219	22	(	(	PUNCT
inlawrev-3979	219	23	3	3	X
inlawrev-3979	219	24	)	)	PUNCT
inlawrev-3979	219	25	tangible	tangible	ADJ
inlawrev-3979	219	26	personal	personal	ADJ
inlawrev-3979	219	27	property	property	NOUN
inlawrev-3979	219	28	[	[	X
inlawrev-3979	219	29	;	;	PUNCT
inlawrev-3979	219	30	]	]	PUNCT
inlawrev-3979	219	31	(	(	PUNCT
inlawrev-3979	219	32	4	4	X
inlawrev-3979	219	33	)	)	PUNCT
inlawrev-3979	219	34	advertising	advertising	NOUN
inlawrev-3979	219	35	,	,	PUNCT
inlawrev-3979	219	36	including	include	VERB
inlawrev-3979	219	37	but	but	CCONJ
inlawrev-3979	219	38	not	not	PART
inlawrev-3979	219	39	limited	limit	VERB
inlawrev-3979	219	40	to	to	ADP
inlawrev-3979	219	41	directory	directory	NOUN
inlawrev-3979	219	42	advertising	advertising	NOUN
inlawrev-3979	219	43	!	!	PUNCT
inlawrev-3979	219	44	;	;	PUNCT
inlawrev-3979	219	45	]	]	PUNCT
inlawrev-3979	219	46	billing	billing	NOUN
inlawrev-3979	219	47	and	and	CCONJ
inlawrev-3979	219	48	collection	collection	NOUN
inlawrev-3979	219	49	services	service	NOUN
inlawrev-3979	219	50	provided	provide	VERB
inlawrev-3979	219	51	to	to	ADP
inlawrev-3979	219	52	third	third	ADJ
inlawrev-3979	219	53	parties	party	NOUN
inlawrev-3979	219	54	[	[	X
inlawrev-3979	219	55	;	;	PUNCT
inlawrev-3979	219	56	]	]	PUNCT
inlawrev-3979	219	57	(	(	PUNCT
inlawrev-3979	219	58	6	6	X
inlawrev-3979	219	59	)	)	PUNCT
inlawrev-3979	219	60	internet	internet	NOUN
inlawrev-3979	219	61	access	access	NOUN
inlawrev-3979	219	62	service	service	NOUN
inlawrev-3979	220	1	[	[	X
inlawrev-3979	220	2	;	;	PUNCT
inlawrev-3979	220	3	]	]	PUNCT
inlawrev-3979	220	4	(	(	PUNCT
inlawrev-3979	220	5	7	7	X
inlawrev-3979	220	6	)	)	PUNCT
inlawrev-3979	220	7	radio	radio	NOUN
inlawrev-3979	220	8	and	and	CCONJ
inlawrev-3979	220	9	television	television	NOUN
inlawrev-3979	220	10	audio	audio	NOUN
inlawrev-3979	220	11	and	and	CCONJ
inlawrev-3979	220	12	video	video	NOUN
inlawrev-3979	220	13	programming	programming	NOUN
inlawrev-3979	220	14	services	service	NOUN
inlawrev-3979	220	15	,	,	PUNCT
inlawrev-3979	220	16	regardless	regardless	ADV
inlawrev-3979	220	17	of	of	ADP
inlawrev-3979	220	18	the	the	DET
inlawrev-3979	220	19	medium	medium	NOUN
inlawrev-3979	220	20	...	...	PUNCT
inlawrev-3979	221	1	[	[	X
inlawrev-3979	221	2	,	,	X
inlawrev-3979	221	3	]	]	PUNCT
inlawrev-3979	221	4	including	include	VERB
inlawrev-3979	221	5	]	]	PUNCT
inlawrev-3979	221	6	cable	cable	NOUN
inlawrev-3979	221	7	service	service	NOUN
inlawrev-3979	221	8	.	.	PUNCT
inlawrev-3979	221	9	.	.	PUNCT
inlawrev-3979	222	1	.	.	PUNCT
inlawrev-3979	223	1	and	and	CCONJ
inlawrev-3979	223	2	audio	audio	NOUN
inlawrev-3979	223	3	and	and	CCONJ
inlawrev-3979	223	4	video	video	NOUN
inlawrev-3979	223	5	programming	programming	NOUN
inlawrev-3979	223	6	services	service	NOUN
inlawrev-3979	223	7	delivered	deliver	VERB
inlawrev-3979	223	8	by	by	ADP
inlawrev-3979	223	9	commercial	commercial	ADJ
inlawrev-3979	223	10	mobile	mobile	ADJ
inlawrev-3979	223	11	radio	radio	NOUN
inlawrev-3979	223	12	service	service	NOUN
inlawrev-3979	223	13	providers	provider	NOUN
inlawrev-3979	223	14	...	...	PUNCT
inlawrev-3979	224	1	[	[	X
inlawrev-3979	224	2	;	;	PUNCT
inlawrev-3979	224	3	]	]	PUNCT
inlawrev-3979	224	4	(	(	PUNCT
inlawrev-3979	224	5	8)	8)	NUM
inlawrev-3979	224	6	ancillary	ancillary	ADJ
inlawrev-3979	224	7	services	service	NOUN
inlawrev-3979	224	8	[	[	X
inlawrev-3979	224	9	;	;	PUNCT
inlawrev-3979	224	10	or	or	CCONJ
inlawrev-3979	224	11	]	]	PUNCT
inlawrev-3979	224	12	(	(	PUNCT
inlawrev-3979	224	13	9	9	X
inlawrev-3979	224	14	)	)	PUNCT
inlawrev-3979	224	15	digital	digital	ADJ
inlawrev-3979	224	16	products	product	NOUN
inlawrev-3979	224	17	delivered	deliver	VERB
inlawrev-3979	224	18	electronically	electronically	ADV
inlawrev-3979	224	19	including	include	VERB
inlawrev-3979	224	20	...	...	PUNCT
inlawrev-3979	225	1	[	[	X
inlawrev-3979	225	2	a	a	X
inlawrev-3979	225	3	]	]	X
inlawrev-3979	225	4	software	software	NOUN
inlawrev-3979	225	5	,	,	PUNCT
inlawrev-3979	225	6	[	[	X
inlawrev-3979	225	7	b	b	X
inlawrev-3979	225	8	]	]	X
inlawrev-3979	225	9	music	music	NOUN
inlawrev-3979	225	10	,	,	PUNCT
inlawrev-3979	225	11	[	[	X
inlawrev-3979	225	12	c	c	X
inlawrev-3979	225	13	]	]	X
inlawrev-3979	225	14	video	video	NOUN
inlawrev-3979	225	15	,	,	PUNCT
inlawrev-3979	225	16	[	[	X
inlawrev-3979	225	17	d	d	X
inlawrev-3979	225	18	]	]	X
inlawrev-3979	225	19	reading	read	VERB
inlawrev-3979	225	20	materials	material	NOUN
inlawrev-3979	225	21	,	,	PUNCT
inlawrev-3979	225	22	and	and	CCONJ
inlawrev-3979	225	23	[	[	X
inlawrev-3979	225	24	e	e	X
inlawrev-3979	225	25	]	]	X
inlawrev-3979	225	26	ring	ring	NOUN
inlawrev-3979	225	27	tones	tone	NOUN
inlawrev-3979	225	28	.	.	PUNCT
inlawrev-3979	226	1	51	51	NUM
inlawrev-3979	226	2	further	far	ADV
inlawrev-3979	226	3	,	,	PUNCT
inlawrev-3979	226	4	the	the	DET
inlawrev-3979	226	5	term	term	NOUN
inlawrev-3979	226	6	"	"	PUNCT
inlawrev-3979	226	7	intrastate	intrastate	ADJ
inlawrev-3979	226	8	telecommunications	telecommunication	NOUN
inlawrev-3979	226	9	service	service	NOUN
inlawrev-3979	226	10	"	"	PUNCT
inlawrev-3979	226	11	is	be	AUX
inlawrev-3979	226	12	defined	define	VERB
inlawrev-3979	226	13	as	as	ADP
inlawrev-3979	226	14	telecommunications	telecommunication	NOUN
inlawrev-3979	226	15	service	service	NOUN
inlawrev-3979	226	16	that	that	PRON
inlawrev-3979	226	17	originates	originate	VERB
inlawrev-3979	226	18	and	and	CCONJ
inlawrev-3979	226	19	terminates	terminate	VERB
inlawrev-3979	226	20	in	in	ADP
inlawrev-3979	226	21	indiana	indiana	PROPN
inlawrev-3979	226	22	.	.	PUNCT
inlawrev-3979	227	1	52	52	NUM
inlawrev-3979	227	2	the	the	DET
inlawrev-3979	227	3	ga	ga	PROPN
inlawrev-3979	227	4	also	also	ADV
inlawrev-3979	227	5	added	add	VERB
inlawrev-3979	227	6	definitions	definition	NOUN
inlawrev-3979	227	7	to	to	PART
inlawrev-3979	227	8	coincide	coincide	VERB
inlawrev-3979	227	9	with	with	ADP
inlawrev-3979	227	10	the	the	DET
inlawrev-3979	227	11	definitions	definition	NOUN
inlawrev-3979	227	12	in	in	ADP
inlawrev-3979	227	13	the	the	DET
inlawrev-3979	227	14	sst	sst	NOUN
inlawrev-3979	227	15	agreement	agreement	NOUN
inlawrev-3979	227	16	.	.	PUNCT
inlawrev-3979	228	1	all	all	PRON
inlawrev-3979	228	2	of	of	ADP
inlawrev-3979	228	3	these	these	DET
inlawrev-3979	228	4	definitions	definition	NOUN
inlawrev-3979	228	5	are	be	AUX
inlawrev-3979	228	6	effective	effective	ADJ
inlawrev-3979	228	7	as	as	ADP
inlawrev-3979	228	8	of	of	ADP
inlawrev-3979	228	9	january	january	PROPN
inlawrev-3979	228	10	1	1	NUM
inlawrev-3979	228	11	,	,	PUNCT
inlawrev-3979	228	12	2008	2008	NUM
inlawrev-3979	228	13	.	.	PUNCT
inlawrev-3979	229	1	the	the	DET
inlawrev-3979	229	2	ga	ga	PROPN
inlawrev-3979	229	3	added	add	VERB
inlawrev-3979	229	4	a	a	DET
inlawrev-3979	229	5	definition	definition	NOUN
inlawrev-3979	229	6	of	of	ADP
inlawrev-3979	229	7	telecommunications	telecommunication	NOUN
inlawrev-3979	229	8	"	"	PUNCT
inlawrev-3979	229	9	ancillary	ancillary	ADJ
inlawrev-3979	229	10	services	service	NOUN
inlawrev-3979	229	11	"	"	PUNCT
inlawrev-3979	229	12	to	to	ADP
inlawrev-3979	229	13	i.c	i.c	PROPN
inlawrev-3979	229	14	.	.	PUNCT
inlawrev-3979	230	1	§	§	PROPN
inlawrev-3979	230	2	6	6	NUM
inlawrev-3979	230	3	-	-	SYM
inlawrev-3979	230	4	2.5	2.5	NUM
inlawrev-3979	230	5	-	-	SYM
inlawrev-3979	230	6	111.3	111.3	NUM
inlawrev-3979	230	7	.	.	PUNCT
inlawrev-3979	231	1	53	53	NUM
inlawrev-3979	231	2	this	this	DET
inlawrev-3979	231	3	term	term	NOUN
inlawrev-3979	231	4	is	be	AUX
inlawrev-3979	231	5	defined	define	VERB
inlawrev-3979	231	6	to	to	PART
inlawrev-3979	231	7	include	include	VERB
inlawrev-3979	231	8	detailed	detailed	ADJ
inlawrev-3979	231	9	telecommunications	telecommunication	NOUN
inlawrev-3979	231	10	billing	billing	NOUN
inlawrev-3979	231	11	,	,	PUNCT
inlawrev-3979	231	12	directory	directory	NOUN
inlawrev-3979	231	13	assistance	assistance	NOUN
inlawrev-3979	231	14	,	,	PUNCT
inlawrev-3979	231	15	vertical	vertical	ADJ
inlawrev-3979	231	16	services	service	NOUN
inlawrev-3979	231	17	,	,	PUNCT
inlawrev-3979	231	18	and	and	CCONJ
inlawrev-3979	231	19	voice	voice	NOUN
inlawrev-3979	231	20	mail	mail	NOUN
inlawrev-3979	231	21	services	service	NOUN
inlawrev-3979	231	22	.	.	PUNCT
inlawrev-3979	232	1	54	54	NUM
inlawrev-3979	232	2	"	"	PUNCT
inlawrev-3979	232	3	prepaid	prepaid	ADJ
inlawrev-3979	232	4	wireless	wireless	NOUN
inlawrev-3979	232	5	calling	calling	NOUN
inlawrev-3979	232	6	service	service	NOUN
inlawrev-3979	232	7	"	"	PUNCT
inlawrev-3979	232	8	is	be	AUX
inlawrev-3979	232	9	now	now	ADV
inlawrev-3979	232	10	defined	define	VERB
inlawrev-3979	232	11	in	in	ADP
inlawrev-3979	232	12	i.c	i.c	PROPN
inlawrev-3979	232	13	.	.	PUNCT
inlawrev-3979	233	1	§	§	PROPN
inlawrev-3979	233	2	§	§	PROPN
inlawrev-3979	233	3	6	6	NUM
inlawrev-3979	233	4	-	-	SYM
inlawrev-3979	233	5	2.5	2.5	NUM
inlawrev-3979	233	6	-	-	PUNCT
inlawrev-3979	233	7	1	1	NUM
inlawrev-3979	233	8	-	-	NUM
inlawrev-3979	233	9	22.4	22.4	NUM
inlawrev-3979	233	10	and	and	CCONJ
inlawrev-3979	233	11	6	6	NUM
inlawrev-3979	233	12	-	-	SYM
inlawrev-3979	233	13	2.5	2.5	NUM
inlawrev-3979	233	14	-	-	PUNCT
inlawrev-3979	233	15	12	12	NUM
inlawrev-3979	233	16	-	-	SYM
inlawrev-3979	233	17	1	1	NUM
inlawrev-3979	233	18	1	1	NUM
inlawrev-3979	233	19	.5	.5	NUM
inlawrev-3979	233	20	as	as	ADP
inlawrev-3979	233	21	"	"	PUNCT
inlawrev-3979	233	22	a	a	DET
inlawrev-3979	233	23	telecommunications	telecommunications	NOUN
inlawrev-3979	233	24	service	service	NOUN
inlawrev-3979	233	25	that	that	PRON
inlawrev-3979	233	26	provides	provide	VERB
inlawrev-3979	233	27	the	the	DET
inlawrev-3979	233	28	right	right	NOUN
inlawrev-3979	233	29	to	to	PART
inlawrev-3979	233	30	use	use	VERB
inlawrev-3979	233	31	mobile	mobile	ADJ
inlawrev-3979	233	32	wireless	wireless	NOUN
inlawrev-3979	233	33	services	service	NOUN
inlawrev-3979	233	34	.	.	PUNCT
inlawrev-3979	233	35	.	.	PUNCT
inlawrev-3979	233	36	.	.	PUNCT
inlawrev-3979	234	1	[	[	X
inlawrev-3979	234	2	that	that	PRON
inlawrev-3979	234	3	]	]	PUNCT
inlawrev-3979	234	4	must	must	AUX
inlawrev-3979	234	5	be	be	AUX
inlawrev-3979	234	6	paid	pay	VERB
inlawrev-3979	234	7	for	for	ADP
inlawrev-3979	234	8	in	in	ADP
inlawrev-3979	234	9	advance	advance	NOUN
inlawrev-3979	234	10	[	[	X
inlawrev-3979	234	11	]	]	X
inlawrev-3979	234	12	and	and	CCONJ
inlawrev-3979	234	13	are	be	AUX
inlawrev-3979	234	14	sold	sell	VERB
inlawrev-3979	234	15	in	in	ADP
inlawrev-3979	234	16	predetermined	predetermine	VERB
inlawrev-3979	234	17	units	unit	NOUN
inlawrev-3979	234	18	or	or	CCONJ
inlawrev-3979	234	19	dollars	dollar	NOUN
inlawrev-3979	234	20	,	,	PUNCT
inlawrev-3979	234	21	the	the	DET
inlawrev-3979	234	22	balance	balance	NOUN
inlawrev-3979	234	23	of	of	ADP
inlawrev-3979	234	24	which	which	PRON
inlawrev-3979	234	25	declines	decline	VERB
inlawrev-3979	234	26	with	with	ADP
inlawrev-3979	234	27	use	use	NOUN
inlawrev-3979	234	28	.	.	PUNCT
inlawrev-3979	234	29	"	"	PUNCT
inlawrev-3979	235	1	55	55	NUM
inlawrev-3979	235	2	further	far	ADV
inlawrev-3979	235	3	,	,	PUNCT
inlawrev-3979	235	4	the	the	DET
inlawrev-3979	235	5	definition	definition	NOUN
inlawrev-3979	235	6	of	of	ADP
inlawrev-3979	235	7	"	"	PUNCT
inlawrev-3979	235	8	post	post	NOUN
inlawrev-3979	235	9	paid	pay	VERB
inlawrev-3979	235	10	calling	call	VERB
inlawrev-3979	235	11	service	service	NOUN
inlawrev-3979	235	12	"	"	PUNCT
inlawrev-3979	235	13	was	be	AUX
inlawrev-3979	235	14	amended	amend	VERB
inlawrev-3979	235	15	to	to	PART
inlawrev-3979	235	16	exclude	exclude	VERB
inlawrev-3979	235	17	"	"	PUNCT
inlawrev-3979	235	18	a	a	DET
inlawrev-3979	235	19	prepaid	prepaid	ADJ
inlawrev-3979	235	20	wireless	wireless	NOUN
inlawrev-3979	235	21	calling	calling	NOUN
inlawrev-3979	235	22	service	service	NOUN
inlawrev-3979	235	23	"	"	PUNCT
inlawrev-3979	235	24	for	for	ADP
inlawrev-3979	235	25	purposes	purpose	NOUN
inlawrev-3979	235	26	of	of	ADP
inlawrev-3979	235	27	sourcing	source	VERB
inlawrev-3979	235	28	telecommunications	telecommunication	NOUN
inlawrev-3979	235	29	.	.	PUNCT
inlawrev-3979	236	1	56	56	NUM
inlawrev-3979	236	2	additionally	additionally	ADV
inlawrev-3979	236	3	,	,	PUNCT
inlawrev-3979	236	4	i.c	i.c	PROPN
inlawrev-3979	236	5	.	.	PROPN
inlawrev-3979	236	6	§	§	PROPN
inlawrev-3979	236	7	62.5	62.5	NUM
inlawrev-3979	236	8	-	-	SYM
inlawrev-3979	236	9	1	1	NUM
inlawrev-3979	236	10	-	-	SYM
inlawrev-3979	236	11	29	29	NUM
inlawrev-3979	236	12	defines	define	NOUN
inlawrev-3979	236	13	"	"	PUNCT
inlawrev-3979	236	14	value	value	NOUN
inlawrev-3979	236	15	added	add	VERB
inlawrev-3979	236	16	nonvoice	nonvoice	NOUN
inlawrev-3979	236	17	data	data	PROPN
inlawrev-3979	236	18	service	service	NOUN
inlawrev-3979	236	19	"	"	PUNCT
inlawrev-3979	236	20	to	to	PART
inlawrev-3979	236	21	mean	mean	VERB
inlawrev-3979	236	22	"	"	PUNCT
inlawrev-3979	236	23	a	a	DET
inlawrev-3979	236	24	service	service	NOUN
inlawrev-3979	236	25	that	that	PRON
inlawrev-3979	236	26	otherwise	otherwise	ADV
inlawrev-3979	236	27	meets	meet	VERB
inlawrev-3979	236	28	the	the	DET
inlawrev-3979	236	29	definition	definition	NOUN
inlawrev-3979	236	30	of	of	ADP
inlawrev-3979	236	31	telecommunications	telecommunications	NOUN
inlawrev-3979	236	32	services	service	NOUN
inlawrev-3979	236	33	in	in	ADP
inlawrev-3979	236	34	which	which	PRON
inlawrev-3979	236	35	computer	computer	NOUN
inlawrev-3979	236	36	processing	processing	NOUN
inlawrev-3979	236	37	applications	application	NOUN
inlawrev-3979	236	38	are	be	AUX
inlawrev-3979	236	39	used	use	VERB
inlawrev-3979	236	40	to	to	PART
inlawrev-3979	236	41	act	act	VERB
inlawrev-3979	236	42	on	on	ADP
inlawrev-3979	236	43	the	the	DET
inlawrev-3979	236	44	form	form	NOUN
inlawrev-3979	236	45	,	,	PUNCT
inlawrev-3979	236	46	content	content	NOUN
inlawrev-3979	236	47	,	,	PUNCT
inlawrev-3979	236	48	code	code	NOUN
inlawrev-3979	236	49	,	,	PUNCT
inlawrev-3979	236	50	or	or	CCONJ
inlawrev-3979	236	51	protocol	protocol	NOUN
inlawrev-3979	236	52	of	of	ADP
inlawrev-3979	236	53	the	the	DET
inlawrev-3979	236	54	information	information	NOUN
inlawrev-3979	236	55	or	or	CCONJ
inlawrev-3979	236	56	data	datum	NOUN
inlawrev-3979	236	57	primarily	primarily	ADV
inlawrev-3979	236	58	for	for	ADP
inlawrev-3979	236	59	a	a	DET
inlawrev-3979	236	60	purpose	purpose	NOUN
inlawrev-3979	236	61	other	other	ADJ
inlawrev-3979	236	62	than	than	ADP
inlawrev-3979	236	63	transmission	transmission	NOUN
inlawrev-3979	236	64	,	,	PUNCT
inlawrev-3979	236	65	conveyance	conveyance	NOUN
inlawrev-3979	236	66	,	,	PUNCT
inlawrev-3979	236	67	or	or	CCONJ
inlawrev-3979	236	68	routing	routing	NOUN
inlawrev-3979	236	69	.	.	PUNCT
inlawrev-3979	236	70	"	"	PUNCT
inlawrev-3979	237	1	57	57	NUM
inlawrev-3979	237	2	the	the	DET
inlawrev-3979	237	3	ga	ga	PROPN
inlawrev-3979	237	4	also	also	ADV
inlawrev-3979	237	5	modified	modify	VERB
inlawrev-3979	237	6	the	the	DET
inlawrev-3979	237	7	perimeters	perimeter	NOUN
inlawrev-3979	237	8	for	for	ADP
inlawrev-3979	237	9	what	what	PRON
inlawrev-3979	237	10	is	be	AUX
inlawrev-3979	237	11	considered	consider	VERB
inlawrev-3979	237	12	to	to	PART
inlawrev-3979	237	13	be	be	AUX
inlawrev-3979	237	14	a	a	DET
inlawrev-3979	237	15	telecommunications	telecommunications	NOUN
inlawrev-3979	237	16	retail	retail	ADJ
inlawrev-3979	237	17	transaction	transaction	NOUN
inlawrev-3979	237	18	.	.	PUNCT
inlawrev-3979	238	1	the	the	DET
inlawrev-3979	238	2	ga	ga	PROPN
inlawrev-3979	238	3	amended	amend	VERB
inlawrev-3979	238	4	i.c	i.c	PROPN
inlawrev-3979	238	5	.	.	PUNCT
inlawrev-3979	238	6	§	§	PROPN
inlawrev-3979	238	7	6	6	NUM
inlawrev-3979	238	8	-	-	SYM
inlawrev-3979	238	9	2.5	2.5	NUM
inlawrev-3979	238	10	-	-	PUNCT
inlawrev-3979	238	11	4	4	NUM
inlawrev-3979	238	12	-	-	SYM
inlawrev-3979	238	13	6	6	NUM
inlawrev-3979	238	14	to	to	PART
inlawrev-3979	238	15	provide	provide	VERB
inlawrev-3979	238	16	that	that	SCONJ
inlawrev-3979	238	17	as	as	ADP
inlawrev-3979	238	18	of	of	ADP
inlawrev-3979	238	19	january	january	PROPN
inlawrev-3979	238	20	1	1	NUM
inlawrev-3979	238	21	,	,	PUNCT
inlawrev-3979	238	22	2008	2008	NUM
inlawrev-3979	238	23	,	,	PUNCT
inlawrev-3979	238	24	a	a	DET
inlawrev-3979	238	25	person	person	NOUN
inlawrev-3979	238	26	is	be	AUX
inlawrev-3979	238	27	making	make	VERB
inlawrev-3979	238	28	a	a	DET
inlawrev-3979	238	29	retail	retail	ADJ
inlawrev-3979	238	30	transaction	transaction	NOUN
inlawrev-3979	238	31	when	when	SCONJ
inlawrev-3979	238	32	the	the	DET
inlawrev-3979	238	33	person	person	NOUN
inlawrev-3979	238	34	sells	sell	VERB
inlawrev-3979	238	35	an	an	DET
inlawrev-3979	238	36	intrastate	intrastate	ADJ
inlawrev-3979	238	37	telecommunications	telecommunication	NOUN
inlawrev-3979	238	38	service	service	NOUN
inlawrev-3979	238	39	and	and	CCONJ
inlawrev-3979	238	40	receives	receive	VERB
inlawrev-3979	238	41	gross	gross	ADJ
inlawrev-3979	238	42	retail	retail	ADJ
inlawrev-3979	238	43	income	income	NOUN
inlawrev-3979	238	44	from	from	ADP
inlawrev-3979	238	45	billings	billing	NOUN
inlawrev-3979	238	46	or	or	CCONJ
inlawrev-3979	238	47	statements	statement	NOUN
inlawrev-3979	238	48	rendered	render	VERB
inlawrev-3979	238	49	to	to	ADP
inlawrev-3979	238	50	customers	customer	NOUN
inlawrev-3979	238	51	.	.	PUNCT
inlawrev-3979	239	1	58	58	NUM
inlawrev-3979	239	2	in	in	ADP
inlawrev-3979	239	3	contrast	contrast	NOUN
inlawrev-3979	239	4	,	,	PUNCT
inlawrev-3979	239	5	a	a	DET
inlawrev-3979	239	6	person	person	NOUN
inlawrev-3979	239	7	51	51	NUM
inlawrev-3979	239	8	.	.	PUNCT
inlawrev-3979	240	1	i	i	PRON
inlawrev-3979	240	2	d.	d.	PROPN
inlawrev-3979	240	3	52	52	NUM
inlawrev-3979	240	4	.	.	PUNCT
inlawrev-3979	241	1	i	i	PRON
inlawrev-3979	241	2	d.	d.	PROPN
inlawrev-3979	241	3	§	§	PROPN
inlawrev-3979	241	4	6	6	NUM
inlawrev-3979	241	5	-	-	SYM
inlawrev-3979	241	6	2.5	2.5	NUM
inlawrev-3979	241	7	-	-	PUNCT
inlawrev-3979	241	8	1	1	NUM
inlawrev-3979	241	9	-	-	NUM
inlawrev-3979	241	10	20.3	20.3	NUM
inlawrev-3979	241	11	(	(	PUNCT
inlawrev-3979	241	12	as	as	SCONJ
inlawrev-3979	241	13	added	add	VERB
inlawrev-3979	241	14	by	by	ADP
inlawrev-3979	241	15	2007	2007	NUM
inlawrev-3979	241	16	ind	ind	NOUN
inlawrev-3979	241	17	.	.	PUNCT
inlawrev-3979	242	1	acts	act	VERB
inlawrev-3979	242	2	2178	2178	NUM
inlawrev-3979	242	3	)	)	PUNCT
inlawrev-3979	242	4	.	.	PUNCT
inlawrev-3979	243	1	53	53	NUM
inlawrev-3979	243	2	.	.	SYM
inlawrev-3979	243	3	2007	2007	NUM
inlawrev-3979	243	4	ind	ind	NOUN
inlawrev-3979	243	5	.	.	PUNCT
inlawrev-3979	244	1	acts	act	VERB
inlawrev-3979	244	2	2178	2178	NUM
inlawrev-3979	244	3	.	.	PUNCT
inlawrev-3979	245	1	54	54	NUM
inlawrev-3979	245	2	.	.	PUNCT
inlawrev-3979	246	1	i	i	PRON
inlawrev-3979	246	2	d.	d.	PROPN
inlawrev-3979	246	3	55	55	NUM
inlawrev-3979	246	4	.	.	PUNCT
inlawrev-3979	247	1	i	i	PRON
inlawrev-3979	247	2	d.	d.	PROPN
inlawrev-3979	247	3	at	at	ADP
inlawrev-3979	247	4	2178	2178	NUM
inlawrev-3979	247	5	-	-	SYM
inlawrev-3979	247	6	79	79	NUM
inlawrev-3979	247	7	,	,	PUNCT
inlawrev-3979	247	8	2185	2185	NUM
inlawrev-3979	247	9	.	.	PUNCT
inlawrev-3979	248	1	56	56	NUM
inlawrev-3979	248	2	.	.	PUNCT
inlawrev-3979	248	3	ind	ind	PROPN
inlawrev-3979	248	4	.	.	PUNCT
inlawrev-3979	249	1	code	code	PROPN
inlawrev-3979	249	2	§	§	PROPN
inlawrev-3979	249	3	6	6	NUM
inlawrev-3979	249	4	-	-	SYM
inlawrev-3979	249	5	2.5	2.5	NUM
inlawrev-3979	249	6	-	-	PUNCT
inlawrev-3979	249	7	12	12	NUM
inlawrev-3979	249	8	-	-	SYM
inlawrev-3979	249	9	10	10	NUM
inlawrev-3979	249	10	(	(	PUNCT
inlawrev-3979	249	11	supp	supp	PROPN
inlawrev-3979	249	12	.	.	PUNCT
inlawrev-3979	250	1	2007	2007	NUM
inlawrev-3979	250	2	)	)	PUNCT
inlawrev-3979	250	3	(	(	PUNCT
inlawrev-3979	250	4	as	as	SCONJ
inlawrev-3979	250	5	amended	amend	VERB
inlawrev-3979	250	6	by	by	ADP
inlawrev-3979	250	7	2007	2007	NUM
inlawrev-3979	250	8	ind	ind	NOUN
inlawrev-3979	250	9	.	.	PUNCT
inlawrev-3979	251	1	acts	act	VERB
inlawrev-3979	251	2	2185	2185	NUM
inlawrev-3979	251	3	)	)	PUNCT
inlawrev-3979	251	4	.	.	PUNCT
inlawrev-3979	252	1	57	57	NUM
inlawrev-3979	252	2	.	.	X
inlawrev-3979	252	3	2007	2007	NUM
inlawrev-3979	252	4	ind	ind	NOUN
inlawrev-3979	252	5	.	.	PUNCT
inlawrev-3979	253	1	acts	act	VERB
inlawrev-3979	253	2	2180	2180	NUM
inlawrev-3979	253	3	.	.	PUNCT
inlawrev-3979	254	1	58	58	NUM
inlawrev-3979	254	2	.	.	PUNCT
inlawrev-3979	255	1	i	i	PRON
inlawrev-3979	255	2	d.	d.	PROPN
inlawrev-3979	255	3	at	at	ADP
inlawrev-3979	255	4	2180	2180	NUM
inlawrev-3979	255	5	-	-	SYM
inlawrev-3979	255	6	81	81	NUM
inlawrev-3979	255	7	.	.	PUNCT
inlawrev-3979	255	8	1278	1278	NUM
inlawrev-3979	255	9	indiana	indiana	PROPN
inlawrev-3979	255	10	law	law	PROPN
inlawrev-3979	255	11	review	review	NOUN
inlawrev-3979	256	1	[	[	X
inlawrev-3979	256	2	vol	vol	NOUN
inlawrev-3979	256	3	.	.	PUNCT
inlawrev-3979	257	1	41:1271	41:1271	NUM
inlawrev-3979	257	2	is	be	AUX
inlawrev-3979	257	3	not	not	PART
inlawrev-3979	257	4	providing	provide	VERB
inlawrev-3979	257	5	telecommunications	telecommunications	NOUN
inlawrev-3979	257	6	services	service	NOUN
inlawrev-3979	257	7	when	when	SCONJ
inlawrev-3979	257	8	"	"	PUNCT
inlawrev-3979	257	9	the	the	DET
inlawrev-3979	257	10	person	person	NOUN
inlawrev-3979	257	11	furnishes	furnish	VERB
inlawrev-3979	257	12	telecommunications	telecommunication	NOUN
inlawrev-3979	257	13	services	service	NOUN
inlawrev-3979	257	14	to	to	ADP
inlawrev-3979	257	15	another	another	DET
inlawrev-3979	257	16	person	person	NOUN
inlawrev-3979	257	17	who	who	PRON
inlawrev-3979	257	18	is	be	AUX
inlawrev-3979	257	19	providing	provide	VERB
inlawrev-3979	257	20	prepaid	prepay	VERB
inlawrev-3979	257	21	calling	calling	NOUN
inlawrev-3979	257	22	services	service	NOUN
inlawrev-3979	257	23	or	or	CCONJ
inlawrev-3979	257	24	prepaid	prepay	VERB
inlawrev-3979	257	25	wireless	wireless	NOUN
inlawrev-3979	257	26	calling	calling	NOUN
inlawrev-3979	257	27	services	service	NOUN
inlawrev-3979	257	28	in	in	ADP
inlawrev-3979	257	29	a	a	DET
inlawrev-3979	257	30	retail	retail	ADJ
inlawrev-3979	257	31	transaction	transaction	NOUN
inlawrev-3979	257	32	to	to	ADP
inlawrev-3979	257	33	customers	customer	NOUN
inlawrev-3979	257	34	who	who	PRON
inlawrev-3979	257	35	access	access	VERB
inlawrev-3979	257	36	the	the	DET
inlawrev-3979	257	37	services	service	NOUN
inlawrev-3979	257	38	through	through	ADP
inlawrev-3979	257	39	the	the	DET
inlawrev-3979	257	40	use	use	NOUN
inlawrev-3979	257	41	of	of	ADP
inlawrev-3979	257	42	an	an	DET
inlawrev-3979	257	43	access	access	NOUN
inlawrev-3979	257	44	number	number	NOUN
inlawrev-3979	257	45	,	,	PUNCT
inlawrev-3979	257	46	"	"	PUNCT
inlawrev-3979	257	47	the	the	DET
inlawrev-3979	257	48	person	person	NOUN
inlawrev-3979	257	49	"	"	PUNCT
inlawrev-3979	257	50	sells	sell	VERB
inlawrev-3979	257	51	telecommunications	telecommunications	NOUN
inlawrev-3979	257	52	services	service	NOUN
inlawrev-3979	257	53	to	to	ADP
inlawrev-3979	257	54	a	a	DET
inlawrev-3979	257	55	public	public	ADJ
inlawrev-3979	257	56	utility	utility	NOUN
inlawrev-3979	257	57	,	,	PUNCT
inlawrev-3979	257	58	the	the	DET
inlawrev-3979	257	59	person	person	NOUN
inlawrev-3979	257	60	furnishes	furnish	VERB
inlawrev-3979	257	61	intrastate	intrastate	ADJ
inlawrev-3979	257	62	mobile	mobile	ADJ
inlawrev-3979	257	63	telecommunications	telecommunication	NOUN
inlawrev-3979	257	64	service	service	NOUN
inlawrev-3979	257	65	...	...	PUNCT
inlawrev-3979	257	66	to	to	ADP
inlawrev-3979	257	67	a	a	DET
inlawrev-3979	257	68	customer	customer	NOUN
inlawrev-3979	257	69	with	with	ADP
inlawrev-3979	257	70	a	a	DET
inlawrev-3979	257	71	place	place	NOUN
inlawrev-3979	257	72	of	of	ADP
inlawrev-3979	257	73	primary	primary	ADJ
inlawrev-3979	257	74	use	use	NOUN
inlawrev-3979	257	75	that	that	PRON
inlawrev-3979	257	76	is	be	AUX
inlawrev-3979	257	77	not	not	PART
inlawrev-3979	257	78	located	locate	VERB
inlawrev-3979	257	79	in	in	ADP
inlawrev-3979	257	80	indiana	indiana	PROPN
inlawrev-3979	257	81	,	,	PUNCT
inlawrev-3979	257	82	"	"	PUNCT
inlawrev-3979	257	83	or	or	CCONJ
inlawrev-3979	257	84	the	the	DET
inlawrev-3979	257	85	person	person	NOUN
inlawrev-3979	257	86	"	"	PUNCT
inlawrev-3979	257	87	sells	sell	VERB
inlawrev-3979	257	88	value	value	NOUN
inlawrev-3979	257	89	added	add	VERB
inlawrev-3979	257	90	nonvoice	nonvoice	NOUN
inlawrev-3979	257	91	data	datum	NOUN
inlawrev-3979	257	92	services	service	NOUN
inlawrev-3979	257	93	in	in	ADP
inlawrev-3979	257	94	a	a	DET
inlawrev-3979	257	95	retail	retail	ADJ
inlawrev-3979	257	96	transaction	transaction	NOUN
inlawrev-3979	257	97	to	to	ADP
inlawrev-3979	257	98	a	a	DET
inlawrev-3979	257	99	customer	customer	NOUN
inlawrev-3979	257	100	.	.	PUNCT
inlawrev-3979	257	101	"	"	PUNCT
inlawrev-3979	258	1	59	59	NUM
inlawrev-3979	258	2	changes	change	NOUN
inlawrev-3979	258	3	were	be	AUX
inlawrev-3979	258	4	also	also	ADV
inlawrev-3979	258	5	made	make	VERB
inlawrev-3979	258	6	to	to	ADP
inlawrev-3979	258	7	the	the	DET
inlawrev-3979	258	8	general	general	ADJ
inlawrev-3979	258	9	sourcing	source	VERB
inlawrev-3979	258	10	provisions	provision	NOUN
inlawrev-3979	258	11	regarding	regard	VERB
inlawrev-3979	258	12	telecommunications	telecommunication	NOUN
inlawrev-3979	258	13	services	service	NOUN
inlawrev-3979	258	14	.	.	PUNCT
inlawrev-3979	259	1	the	the	DET
inlawrev-3979	259	2	ga	ga	PROPN
inlawrev-3979	259	3	amended	amend	VERB
inlawrev-3979	259	4	i.c	i.c	PROPN
inlawrev-3979	259	5	.	.	PUNCT
inlawrev-3979	259	6	§	§	PROPN
inlawrev-3979	259	7	6	6	NUM
inlawrev-3979	259	8	-	-	SYM
inlawrev-3979	259	9	2.5	2.5	NUM
inlawrev-3979	259	10	-	-	PUNCT
inlawrev-3979	259	11	12	12	NUM
inlawrev-3979	259	12	-	-	PUNCT
inlawrev-3979	259	13	16	16	NUM
inlawrev-3979	259	14	to	to	PART
inlawrev-3979	259	15	determine	determine	VERB
inlawrev-3979	259	16	the	the	DET
inlawrev-3979	259	17	manner	manner	NOUN
inlawrev-3979	259	18	of	of	ADP
inlawrev-3979	259	19	sourcing	source	VERB
inlawrev-3979	259	20	for	for	ADP
inlawrev-3979	259	21	prepaid	prepaid	ADJ
inlawrev-3979	259	22	wireless	wireless	NOUN
inlawrev-3979	259	23	calling	calling	NOUN
inlawrev-3979	259	24	services	service	NOUN
inlawrev-3979	259	25	60	60	NUM
inlawrev-3979	259	26	and	and	CCONJ
inlawrev-3979	259	27	i.c	i.c	PROPN
inlawrev-3979	259	28	.	.	PROPN
inlawrev-3979	259	29	§	§	PROPN
inlawrev-3979	259	30	6	6	NUM
inlawrev-3979	259	31	-	-	SYM
inlawrev-3979	259	32	2.5	2.5	NUM
inlawrev-3979	259	33	-	-	PUNCT
inlawrev-3979	259	34	13	13	NUM
inlawrev-3979	259	35	-	-	SYM
inlawrev-3979	259	36	1	1	NUM
inlawrev-3979	259	37	to	to	PART
inlawrev-3979	259	38	provide	provide	VERB
inlawrev-3979	259	39	that	that	DET
inlawrev-3979	259	40	internet	internet	NOUN
inlawrev-3979	259	41	access	access	NOUN
inlawrev-3979	259	42	services	service	NOUN
inlawrev-3979	259	43	and	and	CCONJ
inlawrev-3979	259	44	ancillary	ancillary	ADJ
inlawrev-3979	259	45	services	service	NOUN
inlawrev-3979	259	46	are	be	AUX
inlawrev-3979	259	47	to	to	PART
inlawrev-3979	259	48	be	be	AUX
inlawrev-3979	259	49	sourced	source	VERB
inlawrev-3979	259	50	in	in	ADP
inlawrev-3979	259	51	accordance	accordance	NOUN
inlawrev-3979	259	52	with	with	ADP
inlawrev-3979	259	53	the	the	DET
inlawrev-3979	259	54	telecommunications	telecommunication	NOUN
inlawrev-3979	259	55	sourcing	sourcing	NOUN
inlawrev-3979	259	56	provisions	provision	NOUN
inlawrev-3979	259	57	.	.	PUNCT
inlawrev-3979	260	1	61	61	NUM
inlawrev-3979	260	2	finally	finally	ADV
inlawrev-3979	260	3	,	,	PUNCT
inlawrev-3979	260	4	the	the	DET
inlawrev-3979	260	5	ga	ga	PROPN
inlawrev-3979	260	6	repealed	repeal	VERB
inlawrev-3979	260	7	i.c	i.c	PROPN
inlawrev-3979	260	8	.	.	PUNCT
inlawrev-3979	261	1	§	§	PROPN
inlawrev-3979	261	2	6	6	NUM
inlawrev-3979	261	3	-	-	SYM
inlawrev-3979	261	4	2.513	2.513	NUM
inlawrev-3979	261	5	-	-	PUNCT
inlawrev-3979	261	6	2	2	NUM
inlawrev-3979	261	7	,	,	PUNCT
inlawrev-3979	261	8	which	which	PRON
inlawrev-3979	261	9	provided	provide	VERB
inlawrev-3979	261	10	for	for	ADP
inlawrev-3979	261	11	the	the	DET
inlawrev-3979	261	12	multiple	multiple	ADJ
inlawrev-3979	261	13	point	point	NOUN
inlawrev-3979	261	14	of	of	ADP
inlawrev-3979	261	15	use	use	NOUN
inlawrev-3979	261	16	exemption	exemption	NOUN
inlawrev-3979	261	17	provision	provision	NOUN
inlawrev-3979	261	18	in	in	ADP
inlawrev-3979	261	19	regards	regard	NOUN
inlawrev-3979	261	20	to	to	ADP
inlawrev-3979	261	21	sourcing	sourcing	NOUN
inlawrev-3979	261	22	of	of	ADP
inlawrev-3979	261	23	digital	digital	ADJ
inlawrev-3979	261	24	goods	good	NOUN
inlawrev-3979	261	25	and	and	CCONJ
inlawrev-3979	261	26	computer	computer	NOUN
inlawrev-3979	261	27	software	software	NOUN
inlawrev-3979	261	28	delivered	deliver	VERB
inlawrev-3979	261	29	electronically	electronically	ADV
inlawrev-3979	261	30	.	.	PUNCT
inlawrev-3979	262	1	62	62	NUM
inlawrev-3979	262	2	2	2	NUM
inlawrev-3979	262	3	.	.	X
inlawrev-3979	262	4	exemptions.—select	exemptions.—select	VERB
inlawrev-3979	262	5	sales	sale	NOUN
inlawrev-3979	262	6	tax	tax	NOUN
inlawrev-3979	262	7	exemption	exemption	NOUN
inlawrev-3979	262	8	provisions	provision	NOUN
inlawrev-3979	262	9	were	be	AUX
inlawrev-3979	262	10	also	also	ADV
inlawrev-3979	262	11	amended	amend	VERB
inlawrev-3979	262	12	.	.	PUNCT
inlawrev-3979	263	1	a	a	DET
inlawrev-3979	263	2	few	few	ADJ
inlawrev-3979	263	3	of	of	ADP
inlawrev-3979	263	4	these	these	DET
inlawrev-3979	263	5	modifications	modification	NOUN
inlawrev-3979	263	6	concern	concern	NOUN
inlawrev-3979	263	7	aircraft	aircraft	NOUN
inlawrev-3979	263	8	exemptions	exemption	NOUN
inlawrev-3979	263	9	.	.	PUNCT
inlawrev-3979	264	1	the	the	DET
inlawrev-3979	264	2	ga	ga	PROPN
inlawrev-3979	264	3	amended	amend	VERB
inlawrev-3979	264	4	i.c	i.c	PROPN
inlawrev-3979	264	5	.	.	PUNCT
inlawrev-3979	264	6	§	§	PROPN
inlawrev-3979	264	7	6	6	NUM
inlawrev-3979	264	8	-	-	SYM
inlawrev-3979	264	9	2.5	2.5	NUM
inlawrev-3979	264	10	-	-	PUNCT
inlawrev-3979	264	11	3	3	NUM
inlawrev-3979	264	12	-	-	SYM
inlawrev-3979	264	13	2	2	NUM
inlawrev-3979	264	14	to	to	PART
inlawrev-3979	264	15	provide	provide	VERB
inlawrev-3979	264	16	a	a	DET
inlawrev-3979	264	17	limited	limit	VERB
inlawrev-3979	264	18	use	use	NOUN
inlawrev-3979	264	19	tax	tax	NOUN
inlawrev-3979	264	20	exemption	exemption	NOUN
inlawrev-3979	264	21	for	for	ADP
inlawrev-3979	264	22	an	an	DET
inlawrev-3979	264	23	aircraft	aircraft	NOUN
inlawrev-3979	264	24	that	that	PRON
inlawrev-3979	264	25	is	be	AUX
inlawrev-3979	264	26	titled	title	VERB
inlawrev-3979	264	27	or	or	CCONJ
inlawrev-3979	264	28	registered	register	VERB
inlawrev-3979	264	29	in	in	ADP
inlawrev-3979	264	30	another	another	DET
inlawrev-3979	264	31	state	state	NOUN
inlawrev-3979	264	32	and	and	CCONJ
inlawrev-3979	264	33	is	be	AUX
inlawrev-3979	264	34	temporarily	temporarily	ADV
inlawrev-3979	264	35	brought	bring	VERB
inlawrev-3979	264	36	to	to	ADP
inlawrev-3979	264	37	indiana	indiana	PROPN
inlawrev-3979	264	38	to	to	PART
inlawrev-3979	264	39	be	be	AUX
inlawrev-3979	264	40	repaired	repair	VERB
inlawrev-3979	264	41	,	,	PUNCT
inlawrev-3979	264	42	refurbished	refurbish	VERB
inlawrev-3979	264	43	,	,	PUNCT
inlawrev-3979	264	44	remanufactured	remanufacture	VERB
inlawrev-3979	264	45	,	,	PUNCT
inlawrev-3979	264	46	or	or	CCONJ
inlawrev-3979	264	47	subjected	subject	VERB
inlawrev-3979	264	48	to	to	ADP
inlawrev-3979	264	49	a	a	DET
inlawrev-3979	264	50	pre	pre	ADJ
inlawrev-3979	264	51	-	-	ADJ
inlawrev-3979	264	52	purchase	purchase	ADJ
inlawrev-3979	264	53	evaluation	evaluation	NOUN
inlawrev-3979	264	54	.	.	PUNCT
inlawrev-3979	265	1	63	63	NUM
inlawrev-3979	265	2	the	the	DET
inlawrev-3979	265	3	ga	ga	PROPN
inlawrev-3979	265	4	amended	amend	VERB
inlawrev-3979	265	5	i.c	i.c	PROPN
inlawrev-3979	265	6	.	.	PUNCT
inlawrev-3979	266	1	§	§	PROPN
inlawrev-3979	266	2	6	6	NUM
inlawrev-3979	266	3	-	-	SYM
inlawrev-3979	266	4	2.5	2.5	NUM
inlawrev-3979	266	5	-	-	PUNCT
inlawrev-3979	266	6	5	5	NUM
inlawrev-3979	266	7	-	-	SYM
inlawrev-3979	266	8	8	8	NUM
inlawrev-3979	266	9	to	to	PART
inlawrev-3979	266	10	provide	provide	VERB
inlawrev-3979	266	11	that	that	SCONJ
inlawrev-3979	266	12	an	an	DET
inlawrev-3979	266	13	aircraft	aircraft	NOUN
inlawrev-3979	266	14	acquired	acquire	VERB
inlawrev-3979	266	15	by	by	ADP
inlawrev-3979	266	16	a	a	DET
inlawrev-3979	266	17	person	person	NOUN
inlawrev-3979	266	18	for	for	ADP
inlawrev-3979	266	19	rental	rental	ADJ
inlawrev-3979	266	20	or	or	CCONJ
inlawrev-3979	266	21	leasing	leasing	NOUN
inlawrev-3979	266	22	is	be	AUX
inlawrev-3979	266	23	not	not	PART
inlawrev-3979	266	24	exempt	exempt	ADJ
inlawrev-3979	266	25	from	from	ADP
inlawrev-3979	266	26	the	the	DET
inlawrev-3979	266	27	sales	sale	NOUN
inlawrev-3979	266	28	tax	tax	NOUN
inlawrev-3979	266	29	unless	unless	SCONJ
inlawrev-3979	266	30	the	the	DET
inlawrev-3979	266	31	person	person	NOUN
inlawrev-3979	266	32	establishes	establish	VERB
inlawrev-3979	266	33	that	that	SCONJ
inlawrev-3979	266	34	the	the	DET
inlawrev-3979	266	35	annual	annual	ADJ
inlawrev-3979	266	36	amount	amount	NOUN
inlawrev-3979	266	37	of	of	ADP
inlawrev-3979	266	38	the	the	DET
inlawrev-3979	266	39	lease	lease	NOUN
inlawrev-3979	266	40	revenue	revenue	NOUN
inlawrev-3979	266	41	derived	derive	VERB
inlawrev-3979	266	42	from	from	ADP
inlawrev-3979	266	43	leasing	lease	VERB
inlawrev-3979	266	44	the	the	DET
inlawrev-3979	266	45	aircraft	aircraft	NOUN
inlawrev-3979	266	46	is	be	AUX
inlawrev-3979	266	47	equal	equal	ADJ
inlawrev-3979	266	48	to	to	ADP
inlawrev-3979	266	49	or	or	CCONJ
inlawrev-3979	266	50	greater	great	ADJ
inlawrev-3979	266	51	than	than	ADP
inlawrev-3979	266	52	10	10	NUM
inlawrev-3979	266	53	%	%	NOUN
inlawrev-3979	266	54	of	of	ADP
inlawrev-3979	266	55	the	the	DET
inlawrev-3979	266	56	cost	cost	NOUN
inlawrev-3979	266	57	of	of	ADP
inlawrev-3979	266	58	the	the	DET
inlawrev-3979	266	59	aircraft	aircraft	NOUN
inlawrev-3979	266	60	if	if	SCONJ
inlawrev-3979	266	61	the	the	DET
inlawrev-3979	266	62	cost	cost	NOUN
inlawrev-3979	266	63	was	be	AUX
inlawrev-3979	266	64	less	less	ADJ
inlawrev-3979	266	65	than	than	ADP
inlawrev-3979	266	66	$	$	SYM
inlawrev-3979	266	67	1,000,000	1,000,000	NUM
inlawrev-3979	266	68	or	or	CCONJ
inlawrev-3979	266	69	7.5	7.5	NUM
inlawrev-3979	266	70	%	%	NOUN
inlawrev-3979	266	71	if	if	SCONJ
inlawrev-3979	266	72	the	the	DET
inlawrev-3979	266	73	cost	cost	NOUN
inlawrev-3979	266	74	is	be	AUX
inlawrev-3979	266	75	equal	equal	ADJ
inlawrev-3979	266	76	to	to	ADP
inlawrev-3979	266	77	or	or	CCONJ
inlawrev-3979	266	78	greater	great	ADJ
inlawrev-3979	266	79	than	than	ADP
inlawrev-3979	266	80	$	$	SYM
inlawrev-3979	266	81	1,000,000	1,000,000	NUM
inlawrev-3979	266	82	.	.	PUNCT
inlawrev-3979	267	1	64	64	NUM
inlawrev-3979	267	2	this	this	DET
inlawrev-3979	267	3	section	section	NOUN
inlawrev-3979	267	4	was	be	AUX
inlawrev-3979	267	5	also	also	ADV
inlawrev-3979	267	6	amended	amend	VERB
inlawrev-3979	267	7	to	to	PART
inlawrev-3979	267	8	provide	provide	VERB
inlawrev-3979	267	9	that	that	SCONJ
inlawrev-3979	267	10	the	the	DET
inlawrev-3979	267	11	provision	provision	NOUN
inlawrev-3979	267	12	concerning	concern	VERB
inlawrev-3979	267	13	aircraft	aircraft	NOUN
inlawrev-3979	267	14	purchased	purchase	VERB
inlawrev-3979	267	15	exempt	exempt	ADJ
inlawrev-3979	267	16	from	from	ADP
inlawrev-3979	267	17	the	the	DET
inlawrev-3979	267	18	sales	sale	NOUN
inlawrev-3979	267	19	tax	tax	NOUN
inlawrev-3979	267	20	for	for	ADP
inlawrev-3979	267	21	leasing	leasing	NOUN
inlawrev-3979	267	22	and	and	CCONJ
inlawrev-3979	267	23	required	require	VERB
inlawrev-3979	267	24	to	to	PART
inlawrev-3979	267	25	meet	meet	VERB
inlawrev-3979	267	26	certain	certain	ADJ
inlawrev-3979	267	27	financial	financial	ADJ
inlawrev-3979	267	28	thresholds	threshold	NOUN
inlawrev-3979	267	29	to	to	PART
inlawrev-3979	267	30	be	be	AUX
inlawrev-3979	267	31	considered	consider	VERB
inlawrev-3979	267	32	engaged	engaged	ADJ
inlawrev-3979	267	33	in	in	ADP
inlawrev-3979	267	34	leasing	leasing	NOUN
inlawrev-3979	267	35	does	do	AUX
inlawrev-3979	267	36	not	not	PART
inlawrev-3979	267	37	take	take	VERB
inlawrev-3979	267	38	effect	effect	NOUN
inlawrev-3979	267	39	until	until	ADP
inlawrev-3979	267	40	july	july	PROPN
inlawrev-3979	267	41	1	1	NUM
inlawrev-3979	267	42	,	,	PUNCT
inlawrev-3979	267	43	2008	2008	NUM
inlawrev-3979	267	44	instead	instead	ADV
inlawrev-3979	267	45	of	of	ADP
inlawrev-3979	267	46	july	july	PROPN
inlawrev-3979	267	47	1	1	NUM
inlawrev-3979	267	48	,	,	PUNCT
inlawrev-3979	267	49	2007	2007	NUM
inlawrev-3979	267	50	.	.	PUNCT
inlawrev-3979	268	1	65	65	NUM
inlawrev-3979	269	1	the	the	DET
inlawrev-3979	269	2	ga	ga	PROPN
inlawrev-3979	269	3	also	also	ADV
inlawrev-3979	269	4	added	add	VERB
inlawrev-3979	269	5	i.c	i.c	PROPN
inlawrev-3979	269	6	.	.	PROPN
inlawrev-3979	270	1	§	§	PROPN
inlawrev-3979	270	2	6	6	NUM
inlawrev-3979	270	3	-	-	SYM
inlawrev-3979	270	4	2.5	2.5	NUM
inlawrev-3979	270	5	-	-	PUNCT
inlawrev-3979	270	6	5	5	NUM
inlawrev-3979	270	7	-	-	SYM
inlawrev-3979	270	8	42	42	NUM
inlawrev-3979	270	9	,	,	PUNCT
inlawrev-3979	270	10	which	which	PRON
inlawrev-3979	270	11	provides	provide	VERB
inlawrev-3979	270	12	that	that	PRON
inlawrev-3979	270	13	effective	effective	ADJ
inlawrev-3979	270	14	july	july	PROPN
inlawrev-3979	270	15	1	1	NUM
inlawrev-3979	270	16	,	,	PUNCT
inlawrev-3979	270	17	2007	2007	NUM
inlawrev-3979	270	18	,	,	PUNCT
inlawrev-3979	270	19	an	an	DET
inlawrev-3979	270	20	aircraft	aircraft	NOUN
inlawrev-3979	270	21	is	be	AUX
inlawrev-3979	270	22	exempt	exempt	ADJ
inlawrev-3979	270	23	from	from	ADP
inlawrev-3979	270	24	the	the	DET
inlawrev-3979	270	25	sales	sale	NOUN
inlawrev-3979	270	26	tax	tax	NOUN
inlawrev-3979	270	27	if	if	SCONJ
inlawrev-3979	270	28	the	the	DET
inlawrev-3979	270	29	purchaser	purchaser	NOUN
inlawrev-3979	270	30	is	be	AUX
inlawrev-3979	270	31	a	a	DET
inlawrev-3979	270	32	nonresident	nonresident	NOUN
inlawrev-3979	270	33	and	and	CCONJ
inlawrev-3979	270	34	the	the	DET
inlawrev-3979	270	35	purchaser	purchaser	NOUN
inlawrev-3979	270	36	takes	take	VERB
inlawrev-3979	270	37	the	the	DET
inlawrev-3979	270	38	aircraft	aircraft	NOUN
inlawrev-3979	270	39	outside	outside	ADP
inlawrev-3979	270	40	of	of	ADP
inlawrev-3979	270	41	indiana	indiana	PROPN
inlawrev-3979	270	42	within	within	ADP
inlawrev-3979	270	43	thirty	thirty	NUM
inlawrev-3979	270	44	days	day	NOUN
inlawrev-3979	270	45	after	after	ADP
inlawrev-3979	270	46	accepting	accept	VERB
inlawrev-3979	270	47	delivery	delivery	NOUN
inlawrev-3979	270	48	or	or	CCONJ
inlawrev-3979	270	49	a	a	DET
inlawrev-3979	270	50	repair	repair	NOUN
inlawrev-3979	270	51	,	,	PUNCT
inlawrev-3979	270	52	refurbishment	refurbishment	NOUN
inlawrev-3979	270	53	,	,	PUNCT
inlawrev-3979	270	54	or	or	CCONJ
inlawrev-3979	270	55	remanufacture	remanufacture	NOUN
inlawrev-3979	270	56	of	of	ADP
inlawrev-3979	270	57	the	the	DET
inlawrev-3979	270	58	aircraft	aircraft	NOUN
inlawrev-3979	270	59	is	be	AUX
inlawrev-3979	270	60	completed	complete	VERB
inlawrev-3979	270	61	.	.	PUNCT
inlawrev-3979	271	1	66	66	NUM
inlawrev-3979	271	2	the	the	DET
inlawrev-3979	271	3	purchaser	purchaser	NOUN
inlawrev-3979	271	4	is	be	AUX
inlawrev-3979	271	5	required	require	VERB
inlawrev-3979	271	6	to	to	PART
inlawrev-3979	271	7	supply	supply	VERB
inlawrev-3979	271	8	the	the	DET
inlawrev-3979	271	9	seller	seller	NOUN
inlawrev-3979	271	10	with	with	ADP
inlawrev-3979	271	11	a	a	DET
inlawrev-3979	271	12	copy	copy	NOUN
inlawrev-3979	271	13	of	of	ADP
inlawrev-3979	271	14	the	the	DET
inlawrev-3979	271	15	purchaser	purchaser	NOUN
inlawrev-3979	271	16	'	'	PART
inlawrev-3979	271	17	s	s	NOUN
inlawrev-3979	271	18	registration	registration	NOUN
inlawrev-3979	271	19	or	or	CCONJ
inlawrev-3979	271	20	title	title	NOUN
inlawrev-3979	271	21	for	for	ADP
inlawrev-3979	271	22	the	the	DET
inlawrev-3979	271	23	state	state	NOUN
inlawrev-3979	271	24	where	where	SCONJ
inlawrev-3979	271	25	the	the	DET
inlawrev-3979	271	26	aircraft	aircraft	NOUN
inlawrev-3979	271	27	is	be	AUX
inlawrev-3979	271	28	registered	register	VERB
inlawrev-3979	271	29	or	or	CCONJ
inlawrev-3979	271	30	titled	title	VERB
inlawrev-3979	271	31	within	within	ADP
inlawrev-3979	271	32	sixty	sixty	NUM
inlawrev-3979	271	33	days	day	NOUN
inlawrev-3979	271	34	.	.	PUNCT
inlawrev-3979	272	1	67	67	NUM
inlawrev-3979	273	1	the	the	DET
inlawrev-3979	273	2	ga	ga	PROPN
inlawrev-3979	273	3	also	also	ADV
inlawrev-3979	273	4	eliminated	eliminate	VERB
inlawrev-3979	273	5	the	the	DET
inlawrev-3979	273	6	exemption	exemption	NOUN
inlawrev-3979	273	7	for	for	ADP
inlawrev-3979	273	8	exporting	export	VERB
inlawrev-3979	273	9	an	an	DET
inlawrev-3979	273	10	aircraft	aircraft	NOUN
inlawrev-3979	273	11	from	from	ADP
inlawrev-3979	273	12	indiana	indiana	PROPN
inlawrev-3979	273	13	within	within	ADP
inlawrev-3979	273	14	thirty	thirty	NUM
inlawrev-3979	273	15	days	day	NOUN
inlawrev-3979	273	16	and	and	CCONJ
inlawrev-3979	273	17	then	then	ADV
inlawrev-3979	273	18	59	59	NUM
inlawrev-3979	273	19	.	.	PUNCT
inlawrev-3979	274	1	i	i	PRON
inlawrev-3979	274	2	d.	d.	PROPN
inlawrev-3979	274	3	60	60	NUM
inlawrev-3979	274	4	.	.	PUNCT
inlawrev-3979	275	1	i	i	PRON
inlawrev-3979	275	2	d.	d.	PROPN
inlawrev-3979	275	3	at	at	ADP
inlawrev-3979	275	4	2185	2185	NUM
inlawrev-3979	275	5	-	-	SYM
inlawrev-3979	275	6	87	87	NUM
inlawrev-3979	275	7	.	.	PUNCT
inlawrev-3979	276	1	61	61	NUM
inlawrev-3979	276	2	.	.	X
inlawrev-3979	276	3	mat	mat	NOUN
inlawrev-3979	276	4	2187	2187	NUM
inlawrev-3979	276	5	-	-	SYM
inlawrev-3979	276	6	91	91	NUM
inlawrev-3979	276	7	.	.	PUNCT
inlawrev-3979	277	1	62	62	NUM
inlawrev-3979	277	2	.	.	PUNCT
inlawrev-3979	278	1	i	i	PRON
inlawrev-3979	278	2	d.	d.	PROPN
inlawrev-3979	278	3	at	at	ADP
inlawrev-3979	278	4	2191	2191	NUM
inlawrev-3979	278	5	.	.	PUNCT
inlawrev-3979	279	1	63	63	NUM
inlawrev-3979	279	2	.	.	X
inlawrev-3979	279	3	2007	2007	NUM
inlawrev-3979	279	4	ind	ind	NOUN
inlawrev-3979	279	5	.	.	PUNCT
inlawrev-3979	280	1	acts	act	VERB
inlawrev-3979	280	2	3030	3030	NUM
inlawrev-3979	280	3	-	-	SYM
inlawrev-3979	280	4	31	31	NUM
inlawrev-3979	280	5	.	.	PUNCT
inlawrev-3979	281	1	64	64	NUM
inlawrev-3979	281	2	.	.	PUNCT
inlawrev-3979	282	1	i	i	PRON
inlawrev-3979	282	2	d.	d.	PROPN
inlawrev-3979	282	3	65	65	NUM
inlawrev-3979	282	4	.	.	PUNCT
inlawrev-3979	282	5	2007	2007	NUM
inlawrev-3979	282	6	ind	ind	NOUN
inlawrev-3979	282	7	.	.	PUNCT
inlawrev-3979	283	1	acts	act	VERB
inlawrev-3979	283	2	3089	3089	NUM
inlawrev-3979	283	3	.	.	PUNCT
inlawrev-3979	284	1	66	66	NUM
inlawrev-3979	284	2	.	.	PUNCT
inlawrev-3979	285	1	2007	2007	NUM
inlawrev-3979	285	2	ind	ind	NOUN
inlawrev-3979	285	3	.	.	PUNCT
inlawrev-3979	286	1	acts	act	VERB
inlawrev-3979	286	2	3033	3033	NUM
inlawrev-3979	286	3	-	-	SYM
inlawrev-3979	286	4	34	34	NUM
inlawrev-3979	286	5	.	.	NOUN
inlawrev-3979	286	6	67	67	NUM
inlawrev-3979	286	7	.	.	PUNCT
inlawrev-3979	287	1	i	i	PRON
inlawrev-3979	287	2	d.	d.	PROPN
inlawrev-3979	287	3	2008	2008	NUM
inlawrev-3979	287	4	]	]	PUNCT
inlawrev-3979	287	5	tax	tax	NOUN
inlawrev-3979	287	6	law	law	NOUN
inlawrev-3979	287	7	1279	1279	NUM
inlawrev-3979	287	8	reinstated	reinstate	VERB
inlawrev-3979	287	9	it	it	PRON
inlawrev-3979	287	10	in	in	ADP
inlawrev-3979	287	11	i.c	i.c	PROPN
inlawrev-3979	287	12	.	.	PUNCT
inlawrev-3979	288	1	§	§	PROPN
inlawrev-3979	288	2	6	6	NUM
inlawrev-3979	288	3	-	-	SYM
inlawrev-3979	288	4	2.5	2.5	NUM
inlawrev-3979	288	5	-	-	PUNCT
inlawrev-3979	288	6	5	5	NUM
inlawrev-3979	288	7	-	-	SYM
inlawrev-3979	288	8	42	42	NUM
inlawrev-3979	288	9	.	.	PUNCT
inlawrev-3979	289	1	68	68	NUM
inlawrev-3979	289	2	other	other	ADJ
inlawrev-3979	289	3	sales	sale	NOUN
inlawrev-3979	289	4	tax	tax	NOUN
inlawrev-3979	289	5	exemption	exemption	NOUN
inlawrev-3979	289	6	changes	change	NOUN
inlawrev-3979	289	7	include	include	VERB
inlawrev-3979	289	8	the	the	DET
inlawrev-3979	289	9	addition	addition	NOUN
inlawrev-3979	289	10	of	of	ADP
inlawrev-3979	289	11	a	a	DET
inlawrev-3979	289	12	sales	sale	NOUN
inlawrev-3979	289	13	tax	tax	NOUN
inlawrev-3979	289	14	exemption	exemption	NOUN
inlawrev-3979	289	15	for	for	ADP
inlawrev-3979	289	16	purchases	purchase	NOUN
inlawrev-3979	289	17	of	of	ADP
inlawrev-3979	289	18	tangible	tangible	ADJ
inlawrev-3979	289	19	personal	personal	ADJ
inlawrev-3979	289	20	property	property	NOUN
inlawrev-3979	289	21	related	relate	VERB
inlawrev-3979	289	22	to	to	ADP
inlawrev-3979	289	23	collection	collection	NOUN
inlawrev-3979	289	24	plant	plant	NOUN
inlawrev-3979	289	25	and	and	CCONJ
inlawrev-3979	289	26	expenses	expense	NOUN
inlawrev-3979	289	27	;	;	PUNCT
inlawrev-3979	289	28	system	system	NOUN
inlawrev-3979	289	29	pumping	pump	VERB
inlawrev-3979	289	30	plant	plant	NOUN
inlawrev-3979	289	31	and	and	CCONJ
inlawrev-3979	289	32	expenses	expense	NOUN
inlawrev-3979	289	33	;	;	PUNCT
inlawrev-3979	289	34	treatment	treatment	NOUN
inlawrev-3979	289	35	and	and	CCONJ
inlawrev-3979	289	36	disposal	disposal	NOUN
inlawrev-3979	289	37	plant	plant	NOUN
inlawrev-3979	289	38	and	and	CCONJ
inlawrev-3979	289	39	expenses	expense	NOUN
inlawrev-3979	289	40	;	;	PUNCT
inlawrev-3979	289	41	and	and	CCONJ
inlawrev-3979	289	42	the	the	DET
inlawrev-3979	289	43	purchases	purchase	NOUN
inlawrev-3979	289	44	made	make	VERB
inlawrev-3979	289	45	by	by	ADP
inlawrev-3979	289	46	a	a	DET
inlawrev-3979	289	47	public	public	ADJ
inlawrev-3979	289	48	utility	utility	NOUN
inlawrev-3979	289	49	or	or	CCONJ
inlawrev-3979	289	50	a	a	DET
inlawrev-3979	289	51	person	person	NOUN
inlawrev-3979	289	52	who	who	PRON
inlawrev-3979	289	53	contracts	contract	VERB
inlawrev-3979	289	54	with	with	ADP
inlawrev-3979	289	55	a	a	DET
inlawrev-3979	289	56	municipality	municipality	NOUN
inlawrev-3979	289	57	for	for	ADP
inlawrev-3979	289	58	the	the	DET
inlawrev-3979	289	59	collection	collection	NOUN
inlawrev-3979	289	60	,	,	PUNCT
inlawrev-3979	289	61	treatment	treatment	NOUN
inlawrev-3979	289	62	,	,	PUNCT
inlawrev-3979	289	63	or	or	CCONJ
inlawrev-3979	289	64	processing	processing	NOUN
inlawrev-3979	289	65	of	of	ADP
inlawrev-3979	289	66	wastewater	wastewater	NOUN
inlawrev-3979	289	67	.	.	PUNCT
inlawrev-3979	290	1	69	69	NUM
inlawrev-3979	291	1	this	this	DET
inlawrev-3979	291	2	new	new	ADJ
inlawrev-3979	291	3	provision	provision	NOUN
inlawrev-3979	291	4	replaced	replace	VERB
inlawrev-3979	291	5	the	the	DET
inlawrev-3979	291	6	wording	wording	NOUN
inlawrev-3979	291	7	contained	contain	VERB
inlawrev-3979	291	8	in	in	ADP
inlawrev-3979	291	9	i.c	i.c	PROPN
inlawrev-3979	291	10	.	.	PUNCT
inlawrev-3979	292	1	§	§	PROPN
inlawrev-3979	292	2	6	6	NUM
inlawrev-3979	292	3	-	-	SYM
inlawrev-3979	292	4	2.55	2.55	NUM
inlawrev-3979	292	5	-	-	PUNCT
inlawrev-3979	292	6	12	12	NUM
inlawrev-3979	292	7	and	and	CCONJ
inlawrev-3979	292	8	subsequently	subsequently	ADV
inlawrev-3979	292	9	deleted	delete	VERB
inlawrev-3979	292	10	the	the	DET
inlawrev-3979	292	11	provision	provision	NOUN
inlawrev-3979	292	12	which	which	PRON
inlawrev-3979	292	13	provided	provide	VERB
inlawrev-3979	292	14	a	a	DET
inlawrev-3979	292	15	sales	sale	NOUN
inlawrev-3979	292	16	tax	tax	NOUN
inlawrev-3979	292	17	exemption	exemption	NOUN
inlawrev-3979	292	18	for	for	ADP
inlawrev-3979	292	19	public	public	ADJ
inlawrev-3979	292	20	utilities	utility	NOUN
inlawrev-3979	292	21	that	that	PRON
inlawrev-3979	292	22	operate	operate	VERB
inlawrev-3979	292	23	wastewater	wastewater	NOUN
inlawrev-3979	292	24	treatment	treatment	NOUN
inlawrev-3979	292	25	plants	plant	NOUN
inlawrev-3979	292	26	.	.	PUNCT
inlawrev-3979	293	1	70	70	NUM
inlawrev-3979	294	1	the	the	DET
inlawrev-3979	294	2	ga	ga	PROPN
inlawrev-3979	294	3	also	also	ADV
inlawrev-3979	294	4	amended	amend	VERB
inlawrev-3979	294	5	i.c	i.c	PROPN
inlawrev-3979	294	6	.	.	PUNCT
inlawrev-3979	295	1	§	§	PROPN
inlawrev-3979	295	2	6	6	NUM
inlawrev-3979	295	3	-	-	SYM
inlawrev-3979	295	4	2.5	2.5	NUM
inlawrev-3979	295	5	-	-	PUNCT
inlawrev-3979	295	6	5	5	NUM
inlawrev-3979	295	7	-	-	SYM
inlawrev-3979	295	8	3	3	NUM
inlawrev-3979	295	9	to	to	PART
inlawrev-3979	295	10	clarify	clarify	VERB
inlawrev-3979	295	11	that	that	DET
inlawrev-3979	295	12	distribution	distribution	NOUN
inlawrev-3979	295	13	equipment	equipment	NOUN
inlawrev-3979	295	14	and	and	CCONJ
inlawrev-3979	295	15	transmission	transmission	NOUN
inlawrev-3979	295	16	equipment	equipment	NOUN
inlawrev-3979	295	17	of	of	ADP
inlawrev-3979	295	18	a	a	DET
inlawrev-3979	295	19	public	public	ADJ
inlawrev-3979	295	20	utility	utility	NOUN
inlawrev-3979	295	21	engaged	engage	VERB
inlawrev-3979	295	22	in	in	ADP
inlawrev-3979	295	23	generating	generate	VERB
inlawrev-3979	295	24	electricity	electricity	NOUN
inlawrev-3979	295	25	is	be	AUX
inlawrev-3979	295	26	not	not	PART
inlawrev-3979	295	27	exempt	exempt	ADJ
inlawrev-3979	295	28	from	from	ADP
inlawrev-3979	295	29	the	the	DET
inlawrev-3979	295	30	sales	sale	NOUN
inlawrev-3979	295	31	tax	tax	NOUN
inlawrev-3979	295	32	as	as	ADP
inlawrev-3979	295	33	equipment	equipment	NOUN
inlawrev-3979	295	34	directly	directly	ADV
inlawrev-3979	295	35	used	use	VERB
inlawrev-3979	295	36	in	in	ADP
inlawrev-3979	295	37	direct	direct	ADJ
inlawrev-3979	295	38	production	production	NOUN
inlawrev-3979	295	39	of	of	ADP
inlawrev-3979	295	40	electricity	electricity	NOUN
inlawrev-3979	295	41	.	.	PUNCT
inlawrev-3979	296	1	71	71	NUM
inlawrev-3979	296	2	an	an	DET
inlawrev-3979	296	3	amendment	amendment	NOUN
inlawrev-3979	296	4	to	to	ADP
inlawrev-3979	296	5	i.c	i.c	PROPN
inlawrev-3979	296	6	.	.	PUNCT
inlawrev-3979	297	1	§	§	PROPN
inlawrev-3979	297	2	6	6	NUM
inlawrev-3979	297	3	-	-	SYM
inlawrev-3979	297	4	2.5	2.5	NUM
inlawrev-3979	297	5	-	-	PUNCT
inlawrev-3979	297	6	5	5	NUM
inlawrev-3979	297	7	-	-	SYM
inlawrev-3979	297	8	35	35	NUM
inlawrev-3979	297	9	clarifies	clarifie	NOUN
inlawrev-3979	297	10	that	that	SCONJ
inlawrev-3979	297	11	electricity	electricity	NOUN
inlawrev-3979	297	12	,	,	PUNCT
inlawrev-3979	297	13	gas	gas	NOUN
inlawrev-3979	297	14	,	,	PUNCT
inlawrev-3979	297	15	water	water	NOUN
inlawrev-3979	297	16	,	,	PUNCT
inlawrev-3979	297	17	and	and	CCONJ
inlawrev-3979	297	18	steam	steam	NOUN
inlawrev-3979	297	19	are	be	AUX
inlawrev-3979	297	20	not	not	PART
inlawrev-3979	297	21	considered	consider	VERB
inlawrev-3979	297	22	a	a	DET
inlawrev-3979	297	23	consumable	consumable	ADJ
inlawrev-3979	297	24	exempt	exempt	ADJ
inlawrev-3979	297	25	from	from	ADP
inlawrev-3979	297	26	the	the	DET
inlawrev-3979	297	27	sales	sale	NOUN
inlawrev-3979	297	28	tax	tax	NOUN
inlawrev-3979	297	29	if	if	SCONJ
inlawrev-3979	297	30	used	use	VERB
inlawrev-3979	297	31	by	by	ADP
inlawrev-3979	297	32	restaurants	restaurant	NOUN
inlawrev-3979	297	33	or	or	CCONJ
inlawrev-3979	297	34	hotels	hotel	NOUN
inlawrev-3979	297	35	.	.	PUNCT
inlawrev-3979	298	1	72	72	NUM
inlawrev-3979	299	1	furthermore	furthermore	ADV
inlawrev-3979	299	2	,	,	PUNCT
inlawrev-3979	299	3	the	the	DET
inlawrev-3979	299	4	ga	ga	PROPN
inlawrev-3979	299	5	added	add	VERB
inlawrev-3979	299	6	a	a	DET
inlawrev-3979	299	7	provision	provision	NOUN
inlawrev-3979	299	8	to	to	ADP
inlawrev-3979	299	9	i.c	i.c	PROPN
inlawrev-3979	299	10	.	.	PUNCT
inlawrev-3979	300	1	§	§	PROPN
inlawrev-3979	300	2	6	6	NUM
inlawrev-3979	300	3	-	-	SYM
inlawrev-3979	300	4	2.5	2.5	NUM
inlawrev-3979	300	5	-	-	PUNCT
inlawrev-3979	300	6	3	3	NUM
inlawrev-3979	300	7	-	-	SYM
inlawrev-3979	300	8	7	7	NUM
inlawrev-3979	300	9	providing	provide	VERB
inlawrev-3979	300	10	that	that	SCONJ
inlawrev-3979	300	11	as	as	ADP
inlawrev-3979	300	12	of	of	ADP
inlawrev-3979	300	13	july	july	PROPN
inlawrev-3979	300	14	1	1	NUM
inlawrev-3979	300	15	,	,	PUNCT
inlawrev-3979	300	16	2007	2007	NUM
inlawrev-3979	300	17	,	,	PUNCT
inlawrev-3979	300	18	a	a	DET
inlawrev-3979	300	19	purchaser	purchaser	NOUN
inlawrev-3979	300	20	purchasing	purchase	VERB
inlawrev-3979	300	21	tangible	tangible	ADJ
inlawrev-3979	300	22	personal	personal	ADJ
inlawrev-3979	300	23	property	property	NOUN
inlawrev-3979	300	24	for	for	ADP
inlawrev-3979	300	25	use	use	NOUN
inlawrev-3979	300	26	in	in	ADP
inlawrev-3979	300	27	public	public	ADJ
inlawrev-3979	300	28	transportation	transportation	NOUN
inlawrev-3979	300	29	may	may	AUX
inlawrev-3979	300	30	verify	verify	VERB
inlawrev-3979	300	31	the	the	DET
inlawrev-3979	300	32	purchaser	purchaser	NOUN
inlawrev-3979	300	33	's	's	PART
inlawrev-3979	300	34	exemption	exemption	NOUN
inlawrev-3979	300	35	by	by	ADP
inlawrev-3979	300	36	providing	provide	VERB
inlawrev-3979	300	37	the	the	DET
inlawrev-3979	300	38	purchaser	purchaser	NOUN
inlawrev-3979	300	39	'	'	PART
inlawrev-3979	300	40	s	s	NOUN
inlawrev-3979	300	41	name	name	NOUN
inlawrev-3979	300	42	,	,	PUNCT
inlawrev-3979	300	43	address	address	NOUN
inlawrev-3979	300	44	,	,	PUNCT
inlawrev-3979	300	45	and	and	CCONJ
inlawrev-3979	300	46	motor	motor	NOUN
inlawrev-3979	300	47	carrier	carrier	NOUN
inlawrev-3979	300	48	number	number	NOUN
inlawrev-3979	300	49	;	;	PUNCT
inlawrev-3979	300	50	usdot	usdot	NOUN
inlawrev-3979	300	51	number	number	NOUN
inlawrev-3979	300	52	;	;	PUNCT
inlawrev-3979	300	53	or	or	CCONJ
inlawrev-3979	300	54	any	any	DET
inlawrev-3979	300	55	other	other	ADJ
inlawrev-3979	300	56	identifying	identify	VERB
inlawrev-3979	300	57	number	number	NOUN
inlawrev-3979	300	58	authorized	authorize	VERB
inlawrev-3979	300	59	by	by	ADP
inlawrev-3979	300	60	the	the	DET
inlawrev-3979	300	61	dosr.73	dosr.73	NOUN
inlawrev-3979	300	62	finally	finally	ADV
inlawrev-3979	300	63	,	,	PUNCT
inlawrev-3979	300	64	the	the	DET
inlawrev-3979	300	65	sales	sale	NOUN
inlawrev-3979	300	66	tax	tax	NOUN
inlawrev-3979	300	67	exemption	exemption	NOUN
inlawrev-3979	300	68	for	for	ADP
inlawrev-3979	300	69	the	the	DET
inlawrev-3979	300	70	low	low	ADJ
inlawrev-3979	300	71	-	-	PUNCT
inlawrev-3979	300	72	income	income	NOUN
inlawrev-3979	300	73	home	home	NOUN
inlawrev-3979	300	74	energy	energy	NOUN
inlawrev-3979	300	75	assistance	assistance	NOUN
inlawrev-3979	300	76	program	program	NOUN
inlawrev-3979	300	77	was	be	AUX
inlawrev-3979	300	78	extended	extend	VERB
inlawrev-3979	300	79	until	until	ADP
inlawrev-3979	300	80	july	july	PROPN
inlawrev-3979	300	81	1	1	NUM
inlawrev-3979	300	82	,	,	PUNCT
inlawrev-3979	300	83	2009	2009	NUM
inlawrev-3979	300	84	.	.	PUNCT
inlawrev-3979	301	1	74	74	NUM
inlawrev-3979	301	2	3	3	NUM
inlawrev-3979	301	3	.	.	PUNCT
inlawrev-3979	301	4	miscellaneous	miscellaneous	ADJ
inlawrev-3979	301	5	sales	sale	NOUN
inlawrev-3979	301	6	tax	tax	NOUN
inlawrev-3979	301	7	changes.—the	changes.—the	PROPN
inlawrev-3979	301	8	ga	ga	PROPN
inlawrev-3979	301	9	amended	amend	VERB
inlawrev-3979	301	10	i.c	i.c	PROPN
inlawrev-3979	301	11	.	.	PUNCT
inlawrev-3979	302	1	§	§	PROPN
inlawrev-3979	302	2	6	6	NUM
inlawrev-3979	302	3	-	-	SYM
inlawrev-3979	302	4	2.5	2.5	NUM
inlawrev-3979	302	5	-	-	PUNCT
inlawrev-3979	302	6	4	4	NUM
inlawrev-3979	302	7	-	-	SYM
inlawrev-3979	302	8	14	14	NUM
inlawrev-3979	302	9	to	to	PART
inlawrev-3979	302	10	provide	provide	VERB
inlawrev-3979	302	11	that	that	SCONJ
inlawrev-3979	302	12	the	the	DET
inlawrev-3979	302	13	department	department	PROPN
inlawrev-3979	302	14	of	of	ADP
inlawrev-3979	302	15	administration	administration	NOUN
inlawrev-3979	302	16	and	and	CCONJ
inlawrev-3979	302	17	universities	university	NOUN
inlawrev-3979	302	18	are	be	AUX
inlawrev-3979	302	19	required	require	VERB
inlawrev-3979	302	20	to	to	PART
inlawrev-3979	302	21	provide	provide	VERB
inlawrev-3979	302	22	a	a	DET
inlawrev-3979	302	23	list	list	NOUN
inlawrev-3979	302	24	to	to	ADP
inlawrev-3979	302	25	the	the	DET
inlawrev-3979	302	26	dosr	dosr	NOUN
inlawrev-3979	302	27	of	of	ADP
inlawrev-3979	302	28	every	every	DET
inlawrev-3979	302	29	person	person	NOUN
inlawrev-3979	302	30	desiring	desire	VERB
inlawrev-3979	302	31	to	to	PART
inlawrev-3979	302	32	sell	sell	VERB
inlawrev-3979	302	33	tangible	tangible	ADJ
inlawrev-3979	302	34	personal	personal	ADJ
inlawrev-3979	302	35	property	property	NOUN
inlawrev-3979	302	36	to	to	ADP
inlawrev-3979	302	37	the	the	DET
inlawrev-3979	302	38	state	state	NOUN
inlawrev-3979	302	39	or	or	CCONJ
inlawrev-3979	302	40	to	to	ADP
inlawrev-3979	302	41	a	a	DET
inlawrev-3979	302	42	university	university	NOUN
inlawrev-3979	302	43	,	,	PUNCT
inlawrev-3979	302	44	and	and	CCONJ
inlawrev-3979	302	45	to	to	PART
inlawrev-3979	302	46	eliminate	eliminate	VERB
inlawrev-3979	302	47	the	the	DET
inlawrev-3979	302	48	provision	provision	NOUN
inlawrev-3979	302	49	requiring	require	VERB
inlawrev-3979	302	50	that	that	SCONJ
inlawrev-3979	302	51	a	a	DET
inlawrev-3979	302	52	person	person	NOUN
inlawrev-3979	302	53	providing	provide	VERB
inlawrev-3979	302	54	services	service	NOUN
inlawrev-3979	302	55	be	be	AUX
inlawrev-3979	302	56	included	include	VERB
inlawrev-3979	302	57	on	on	ADP
inlawrev-3979	302	58	the	the	DET
inlawrev-3979	302	59	list	list	NOUN
inlawrev-3979	302	60	.	.	PUNCT
inlawrev-3979	303	1	75	75	NUM
inlawrev-3979	303	2	the	the	DET
inlawrev-3979	303	3	dosr	dosr	NOUN
inlawrev-3979	303	4	is	be	AUX
inlawrev-3979	303	5	also	also	ADV
inlawrev-3979	303	6	required	require	VERB
inlawrev-3979	303	7	to	to	PART
inlawrev-3979	303	8	notify	notify	VERB
inlawrev-3979	303	9	the	the	DET
inlawrev-3979	303	10	department	department	NOUN
inlawrev-3979	303	11	of	of	ADP
inlawrev-3979	303	12	administration	administration	NOUN
inlawrev-3979	303	13	or	or	CCONJ
inlawrev-3979	303	14	the	the	DET
inlawrev-3979	303	15	university	university	NOUN
inlawrev-3979	303	16	if	if	SCONJ
inlawrev-3979	303	17	the	the	DET
inlawrev-3979	303	18	person	person	NOUN
inlawrev-3979	303	19	is	be	AUX
inlawrev-3979	303	20	not	not	PART
inlawrev-3979	303	21	a	a	DET
inlawrev-3979	303	22	registered	register	VERB
inlawrev-3979	303	23	retail	retail	ADJ
inlawrev-3979	303	24	merchant	merchant	NOUN
inlawrev-3979	303	25	or	or	CCONJ
inlawrev-3979	303	26	is	be	AUX
inlawrev-3979	303	27	delinquent	delinquent	ADJ
inlawrev-3979	303	28	in	in	ADP
inlawrev-3979	303	29	remitting	remit	VERB
inlawrev-3979	303	30	sales	sale	NOUN
inlawrev-3979	303	31	tax	tax	NOUN
inlawrev-3979	303	32	.	.	PUNCT
inlawrev-3979	304	1	76	76	NUM
inlawrev-3979	305	1	the	the	DET
inlawrev-3979	305	2	ga	ga	PROPN
inlawrev-3979	305	3	reduced	reduce	VERB
inlawrev-3979	305	4	the	the	DET
inlawrev-3979	305	5	threshold	threshold	NOUN
inlawrev-3979	305	6	for	for	ADP
inlawrev-3979	305	7	remitting	remit	VERB
inlawrev-3979	305	8	the	the	DET
inlawrev-3979	305	9	sales	sale	NOUN
inlawrev-3979	305	10	tax	tax	NOUN
inlawrev-3979	305	11	by	by	ADP
inlawrev-3979	305	12	eft	eft	PROPN
inlawrev-3979	305	13	from	from	ADP
inlawrev-3979	305	14	$	$	SYM
inlawrev-3979	305	15	10,000	10,000	NUM
inlawrev-3979	305	16	to	to	PART
inlawrev-3979	305	17	$	$	SYM
inlawrev-3979	305	18	5000	5000	NUM
inlawrev-3979	305	19	.	.	PUNCT
inlawrev-3979	306	1	77	77	NUM
inlawrev-3979	306	2	the	the	DET
inlawrev-3979	306	3	collection	collection	NOUN
inlawrev-3979	306	4	allowance	allowance	NOUN
inlawrev-3979	306	5	provided	provide	VERB
inlawrev-3979	306	6	by	by	ADP
inlawrev-3979	306	7	the	the	DET
inlawrev-3979	306	8	state	state	NOUN
inlawrev-3979	306	9	to	to	ADP
inlawrev-3979	306	10	retailers	retailer	NOUN
inlawrev-3979	306	11	in	in	ADP
inlawrev-3979	306	12	i.c	i.c	PROPN
inlawrev-3979	306	13	.	.	PUNCT
inlawrev-3979	307	1	§	§	PROPN
inlawrev-3979	307	2	6	6	NUM
inlawrev-3979	307	3	-	-	SYM
inlawrev-3979	307	4	2.5	2.5	NUM
inlawrev-3979	307	5	-	-	PUNCT
inlawrev-3979	307	6	6	6	NUM
inlawrev-3979	307	7	-	-	SYM
inlawrev-3979	307	8	10	10	NUM
inlawrev-3979	307	9	also	also	ADV
inlawrev-3979	307	10	changed	change	VERB
inlawrev-3979	307	11	.	.	PUNCT
inlawrev-3979	308	1	78	78	NUM
inlawrev-3979	309	1	the	the	DET
inlawrev-3979	309	2	allowance	allowance	NOUN
inlawrev-3979	309	3	remains	remain	VERB
inlawrev-3979	309	4	at	at	ADP
inlawrev-3979	309	5	0.83	0.83	NUM
inlawrev-3979	309	6	%	%	NOUN
inlawrev-3979	309	7	on	on	ADP
inlawrev-3979	309	8	the	the	DET
inlawrev-3979	309	9	first	first	ADJ
inlawrev-3979	309	10	$	$	SYM
inlawrev-3979	309	11	60,000	60,000	NUM
inlawrev-3979	309	12	in	in	ADP
inlawrev-3979	309	13	sales	sale	NOUN
inlawrev-3979	309	14	tax	tax	NOUN
inlawrev-3979	309	15	liability	liability	NOUN
inlawrev-3979	309	16	accrued	accrue	VERB
inlawrev-3979	309	17	,	,	PUNCT
inlawrev-3979	309	18	but	but	CCONJ
inlawrev-3979	309	19	changes	change	NOUN
inlawrev-3979	309	20	to	to	ADP
inlawrev-3979	309	21	0.6	0.6	NUM
inlawrev-3979	309	22	%	%	NOUN
inlawrev-3979	309	23	on	on	ADP
inlawrev-3979	309	24	the	the	DET
inlawrev-3979	309	25	sales	sale	NOUN
inlawrev-3979	309	26	tax	tax	NOUN
inlawrev-3979	309	27	liability	liability	NOUN
inlawrev-3979	309	28	between	between	ADP
inlawrev-3979	309	29	$	$	SYM
inlawrev-3979	309	30	60,001	60,001	NUM
inlawrev-3979	309	31	and	and	CCONJ
inlawrev-3979	309	32	$	$	SYM
inlawrev-3979	309	33	600,000	600,000	NUM
inlawrev-3979	309	34	,	,	PUNCT
inlawrev-3979	309	35	and	and	CCONJ
inlawrev-3979	309	36	for	for	ADP
inlawrev-3979	309	37	sales	sale	NOUN
inlawrev-3979	309	38	tax	tax	NOUN
inlawrev-3979	309	39	remittances	remittance	NOUN
inlawrev-3979	309	40	greater	great	ADJ
inlawrev-3979	309	41	than	than	ADP
inlawrev-3979	309	42	68	68	NUM
inlawrev-3979	309	43	.	.	PUNCT
inlawrev-3979	310	1	i	i	PRON
inlawrev-3979	310	2	d.	d.	PROPN
inlawrev-3979	310	3	at	at	ADP
inlawrev-3979	310	4	3032	3032	NUM
inlawrev-3979	310	5	-	-	SYM
inlawrev-3979	310	6	33	33	NUM
inlawrev-3979	310	7	.	.	PUNCT
inlawrev-3979	310	8	69	69	NUM
inlawrev-3979	310	9	.	.	PUNCT
inlawrev-3979	311	1	ind	ind	PROPN
inlawrev-3979	311	2	.	.	PUNCT
inlawrev-3979	312	1	code	code	PROPN
inlawrev-3979	312	2	§	§	PROPN
inlawrev-3979	312	3	6	6	NUM
inlawrev-3979	312	4	-	-	SYM
inlawrev-3979	312	5	2.5	2.5	NUM
inlawrev-3979	312	6	-	-	PUNCT
inlawrev-3979	312	7	5	5	NUM
inlawrev-3979	312	8	-	-	SYM
inlawrev-3979	312	9	12.5	12.5	NUM
inlawrev-3979	312	10	(	(	PUNCT
inlawrev-3979	312	11	supp	supp	PROPN
inlawrev-3979	312	12	.	.	PUNCT
inlawrev-3979	313	1	2007	2007	NUM
inlawrev-3979	313	2	)	)	PUNCT
inlawrev-3979	313	3	(	(	PUNCT
inlawrev-3979	313	4	as	as	SCONJ
inlawrev-3979	313	5	added	add	VERB
inlawrev-3979	313	6	by	by	ADP
inlawrev-3979	313	7	2007	2007	NUM
inlawrev-3979	313	8	ind	ind	NOUN
inlawrev-3979	313	9	.	.	PUNCT
inlawrev-3979	314	1	acts	act	VERB
inlawrev-3979	314	2	1364	1364	NUM
inlawrev-3979	314	3	-	-	SYM
inlawrev-3979	314	4	67	67	NUM
inlawrev-3979	314	5	)	)	PUNCT
inlawrev-3979	314	6	.	.	PUNCT
inlawrev-3979	315	1	70	70	NUM
inlawrev-3979	315	2	.	.	X
inlawrev-3979	316	1	2007	2007	NUM
inlawrev-3979	316	2	ind	ind	NOUN
inlawrev-3979	316	3	.	.	PUNCT
inlawrev-3979	317	1	acts	act	VERB
inlawrev-3979	317	2	1364	1364	NUM
inlawrev-3979	317	3	.	.	PUNCT
inlawrev-3979	318	1	71	71	NUM
inlawrev-3979	318	2	.	.	X
inlawrev-3979	319	1	2007	2007	NUM
inlawrev-3979	319	2	ind	ind	NOUN
inlawrev-3979	319	3	.	.	PUNCT
inlawrev-3979	320	1	acts	act	VERB
inlawrev-3979	320	2	3029	3029	NUM
inlawrev-3979	320	3	-	-	SYM
inlawrev-3979	320	4	30	30	NUM
inlawrev-3979	320	5	.	.	PUNCT
inlawrev-3979	321	1	72	72	NUM
inlawrev-3979	321	2	.	.	PUNCT
inlawrev-3979	322	1	i	i	PRON
inlawrev-3979	322	2	d.	d.	PROPN
inlawrev-3979	322	3	at	at	ADP
inlawrev-3979	322	4	3031	3031	NUM
inlawrev-3979	322	5	.	.	PUNCT
inlawrev-3979	323	1	73	73	NUM
inlawrev-3979	323	2	.	.	PUNCT
inlawrev-3979	324	1	i	i	PRON
inlawrev-3979	324	2	d.	d.	PROPN
inlawrev-3979	324	3	at	at	ADP
inlawrev-3979	324	4	3028	3028	NUM
inlawrev-3979	324	5	-	-	SYM
inlawrev-3979	324	6	29	29	NUM
inlawrev-3979	324	7	.	.	PUNCT
inlawrev-3979	324	8	74	74	NUM
inlawrev-3979	324	9	.	.	PUNCT
inlawrev-3979	325	1	ind	ind	PROPN
inlawrev-3979	325	2	.	.	PUNCT
inlawrev-3979	326	1	code	code	PROPN
inlawrev-3979	326	2	§	§	PROPN
inlawrev-3979	326	3	6	6	NUM
inlawrev-3979	326	4	-	-	SYM
inlawrev-3979	326	5	2.5	2.5	NUM
inlawrev-3979	326	6	-	-	PUNCT
inlawrev-3979	326	7	5	5	NUM
inlawrev-3979	326	8	-	-	SYM
inlawrev-3979	326	9	16.5	16.5	NUM
inlawrev-3979	326	10	(	(	PUNCT
inlawrev-3979	326	11	supp	supp	PROPN
inlawrev-3979	326	12	.	.	PUNCT
inlawrev-3979	327	1	2007	2007	NUM
inlawrev-3979	327	2	)	)	PUNCT
inlawrev-3979	327	3	(	(	PUNCT
inlawrev-3979	327	4	as	as	SCONJ
inlawrev-3979	327	5	amended	amend	VERB
inlawrev-3979	327	6	by	by	ADP
inlawrev-3979	327	7	2007	2007	NUM
inlawrev-3979	327	8	ind	ind	NOUN
inlawrev-3979	327	9	.	.	PUNCT
inlawrev-3979	328	1	acts	act	VERB
inlawrev-3979	328	2	1	1	NUM
inlawrev-3979	328	3	128	128	NUM
inlawrev-3979	328	4	)	)	PUNCT
inlawrev-3979	328	5	.	.	PUNCT
inlawrev-3979	329	1	75	75	NUM
inlawrev-3979	329	2	.	.	PUNCT
inlawrev-3979	330	1	2007	2007	NUM
inlawrev-3979	330	2	ind	ind	NOUN
inlawrev-3979	330	3	.	.	PUNCT
inlawrev-3979	331	1	acts	act	VERB
inlawrev-3979	331	2	3029	3029	NUM
inlawrev-3979	331	3	.	.	PUNCT
inlawrev-3979	332	1	76	76	NUM
inlawrev-3979	332	2	.	.	PUNCT
inlawrev-3979	333	1	i	i	PRON
inlawrev-3979	333	2	d.	d.	PROPN
inlawrev-3979	333	3	11	11	NUM
inlawrev-3979	333	4	.	.	PUNCT
inlawrev-3979	334	1	ind	ind	PROPN
inlawrev-3979	334	2	.	.	PUNCT
inlawrev-3979	335	1	code	code	PROPN
inlawrev-3979	335	2	§	§	PROPN
inlawrev-3979	335	3	6	6	NUM
inlawrev-3979	335	4	-	-	SYM
inlawrev-3979	335	5	2.5	2.5	NUM
inlawrev-3979	335	6	-	-	PUNCT
inlawrev-3979	335	7	6	6	NUM
inlawrev-3979	335	8	-	-	SYM
inlawrev-3979	335	9	1	1	NUM
inlawrev-3979	335	10	(	(	PUNCT
inlawrev-3979	335	11	supp	supp	NOUN
inlawrev-3979	335	12	.	.	PUNCT
inlawrev-3979	336	1	2007	2007	NUM
inlawrev-3979	336	2	)	)	PUNCT
inlawrev-3979	336	3	(	(	PUNCT
inlawrev-3979	336	4	as	as	SCONJ
inlawrev-3979	336	5	amended	amend	VERB
inlawrev-3979	336	6	by	by	ADP
inlawrev-3979	336	7	2007	2007	NUM
inlawrev-3979	336	8	ind	ind	NOUN
inlawrev-3979	336	9	.	.	PUNCT
inlawrev-3979	337	1	acts	act	VERB
inlawrev-3979	337	2	3034	3034	NUM
inlawrev-3979	337	3	-	-	SYM
inlawrev-3979	337	4	36	36	NUM
inlawrev-3979	337	5	)	)	PUNCT
inlawrev-3979	337	6	.	.	PUNCT
inlawrev-3979	338	1	78	78	NUM
inlawrev-3979	338	2	.	.	PUNCT
inlawrev-3979	339	1	see	see	VERB
inlawrev-3979	339	2	2007	2007	NUM
inlawrev-3979	339	3	ind	ind	NOUN
inlawrev-3979	339	4	.	.	PUNCT
inlawrev-3979	340	1	acts	act	VERB
inlawrev-3979	340	2	3036	3036	NUM
inlawrev-3979	340	3	-	-	SYM
inlawrev-3979	340	4	37	37	NUM
inlawrev-3979	340	5	.	.	NOUN
inlawrev-3979	340	6	1	1	NUM
inlawrev-3979	340	7	280	280	NUM
inlawrev-3979	340	8	indiana	indiana	PROPN
inlawrev-3979	340	9	law	law	NOUN
inlawrev-3979	340	10	review	review	NOUN
inlawrev-3979	341	1	[	[	X
inlawrev-3979	341	2	vol	vol	NOUN
inlawrev-3979	341	3	.	.	NOUN
inlawrev-3979	341	4	4	4	NUM
inlawrev-3979	341	5	1	1	NUM
inlawrev-3979	341	6	:	:	SYM
inlawrev-3979	341	7	1	1	NUM
inlawrev-3979	341	8	27	27	NUM
inlawrev-3979	341	9	1	1	NUM
inlawrev-3979	341	10	$	$	SYM
inlawrev-3979	341	11	600,000	600,000	NUM
inlawrev-3979	341	12	,	,	PUNCT
inlawrev-3979	341	13	the	the	DET
inlawrev-3979	341	14	collection	collection	NOUN
inlawrev-3979	341	15	allowance	allowance	NOUN
inlawrev-3979	341	16	is	be	AUX
inlawrev-3979	341	17	now	now	ADV
inlawrev-3979	341	18	0.3	0.3	NUM
inlawrev-3979	341	19	%	%	NOUN
inlawrev-3979	341	20	.	.	PUNCT
inlawrev-3979	342	1	79	79	NUM
inlawrev-3979	343	1	the	the	DET
inlawrev-3979	343	2	following	follow	VERB
inlawrev-3979	343	3	changes	change	NOUN
inlawrev-3979	343	4	were	be	AUX
inlawrev-3979	343	5	also	also	ADV
inlawrev-3979	343	6	made	make	VERB
inlawrev-3979	343	7	to	to	ADP
inlawrev-3979	343	8	the	the	DET
inlawrev-3979	343	9	e85	e85	NOUN
inlawrev-3979	343	10	sales	sale	NOUN
inlawrev-3979	343	11	tax	tax	NOUN
inlawrev-3979	343	12	deduction	deduction	NOUN
inlawrev-3979	343	13	.	.	PUNCT
inlawrev-3979	344	1	the	the	DET
inlawrev-3979	344	2	e85	e85	NOUN
inlawrev-3979	344	3	sales	sale	NOUN
inlawrev-3979	344	4	tax	tax	NOUN
inlawrev-3979	344	5	deduction	deduction	NOUN
inlawrev-3979	344	6	may	may	AUX
inlawrev-3979	344	7	now	now	ADV
inlawrev-3979	344	8	be	be	AUX
inlawrev-3979	344	9	claimed	claim	VERB
inlawrev-3979	344	10	until	until	ADP
inlawrev-3979	344	11	june	june	PROPN
inlawrev-3979	344	12	30	30	NUM
inlawrev-3979	344	13	,	,	PUNCT
inlawrev-3979	344	14	2020.80	2020.80	NUM
inlawrev-3979	344	15	additionally	additionally	ADV
inlawrev-3979	344	16	,	,	PUNCT
inlawrev-3979	344	17	the	the	DET
inlawrev-3979	344	18	amount	amount	NOUN
inlawrev-3979	344	19	of	of	ADP
inlawrev-3979	344	20	the	the	DET
inlawrev-3979	344	21	e85	e85	NOUN
inlawrev-3979	344	22	sales	sale	NOUN
inlawrev-3979	344	23	tax	tax	NOUN
inlawrev-3979	344	24	deduction	deduction	NOUN
inlawrev-3979	344	25	was	be	AUX
inlawrev-3979	344	26	increased	increase	VERB
inlawrev-3979	344	27	from	from	ADP
inlawrev-3979	344	28	$	$	SYM
inlawrev-3979	344	29	.10	.10	NUM
inlawrev-3979	344	30	to	to	PART
inlawrev-3979	344	31	$	$	SYM
inlawrev-3979	344	32	.18	.18	NUM
inlawrev-3979	344	33	per	per	ADP
inlawrev-3979	344	34	gallon	gallon	NOUN
inlawrev-3979	344	35	,	,	PUNCT
inlawrev-3979	344	36	and	and	CCONJ
inlawrev-3979	344	37	the	the	DET
inlawrev-3979	344	38	total	total	ADJ
inlawrev-3979	344	39	amount	amount	NOUN
inlawrev-3979	344	40	of	of	ADP
inlawrev-3979	344	41	sales	sale	NOUN
inlawrev-3979	344	42	tax	tax	NOUN
inlawrev-3979	344	43	deductions	deduction	NOUN
inlawrev-3979	344	44	that	that	PRON
inlawrev-3979	344	45	are	be	AUX
inlawrev-3979	344	46	available	available	ADJ
inlawrev-3979	344	47	to	to	ADP
inlawrev-3979	344	48	all	all	DET
inlawrev-3979	344	49	retail	retail	ADJ
inlawrev-3979	344	50	merchants	merchant	NOUN
inlawrev-3979	344	51	for	for	ADP
inlawrev-3979	344	52	all	all	DET
inlawrev-3979	344	53	years	year	NOUN
inlawrev-3979	344	54	was	be	AUX
inlawrev-3979	344	55	reduced	reduce	VERB
inlawrev-3979	344	56	from	from	ADP
inlawrev-3979	344	57	$	$	SYM
inlawrev-3979	344	58	2,000,000	2,000,000	NUM
inlawrev-3979	344	59	to	to	PART
inlawrev-3979	344	60	$	$	SYM
inlawrev-3979	344	61	1,000,000	1,000,000	NUM
inlawrev-3979	344	62	.	.	PUNCT
inlawrev-3979	345	1	81	81	NUM
inlawrev-3979	345	2	the	the	DET
inlawrev-3979	345	3	ga	ga	PROPN
inlawrev-3979	345	4	added	add	VERB
inlawrev-3979	345	5	a	a	DET
inlawrev-3979	345	6	provision	provision	NOUN
inlawrev-3979	345	7	that	that	PRON
inlawrev-3979	345	8	provides	provide	VERB
inlawrev-3979	345	9	that	that	PRON
inlawrev-3979	345	10	to	to	ADP
inlawrev-3979	345	11	the	the	DET
inlawrev-3979	345	12	extent	extent	NOUN
inlawrev-3979	345	13	that	that	SCONJ
inlawrev-3979	345	14	funds	fund	NOUN
inlawrev-3979	345	15	are	be	AUX
inlawrev-3979	345	16	available	available	ADJ
inlawrev-3979	345	17	from	from	ADP
inlawrev-3979	345	18	the	the	DET
inlawrev-3979	345	19	corn	corn	NOUN
inlawrev-3979	345	20	market	market	NOUN
inlawrev-3979	345	21	development	development	NOUN
inlawrev-3979	345	22	account	account	NOUN
inlawrev-3979	345	23	,	,	PUNCT
inlawrev-3979	345	24	the	the	DET
inlawrev-3979	345	25	$	$	SYM
inlawrev-3979	345	26	1,000,000	1,000,000	NUM
inlawrev-3979	345	27	cap	cap	NOUN
inlawrev-3979	345	28	for	for	ADP
inlawrev-3979	345	29	the	the	DET
inlawrev-3979	345	30	e85	e85	NOUN
inlawrev-3979	345	31	sales	sale	NOUN
inlawrev-3979	345	32	tax	tax	NOUN
inlawrev-3979	345	33	deduction	deduction	NOUN
inlawrev-3979	345	34	does	do	AUX
inlawrev-3979	345	35	not	not	PART
inlawrev-3979	345	36	apply	apply	VERB
inlawrev-3979	345	37	.	.	PUNCT
inlawrev-3979	346	1	82	82	NUM
inlawrev-3979	347	1	the	the	DET
inlawrev-3979	347	2	dosr	dosr	NOUN
inlawrev-3979	347	3	is	be	AUX
inlawrev-3979	347	4	required	require	VERB
inlawrev-3979	347	5	to	to	PART
inlawrev-3979	347	6	annually	annually	ADV
inlawrev-3979	347	7	publish	publish	VERB
inlawrev-3979	347	8	in	in	ADP
inlawrev-3979	347	9	the	the	DET
inlawrev-3979	347	10	indiana	indiana	PROPN
inlawrev-3979	347	11	register	register	VERB
inlawrev-3979	347	12	a	a	DET
inlawrev-3979	347	13	notice	notice	NOUN
inlawrev-3979	347	14	of	of	ADP
inlawrev-3979	347	15	the	the	DET
inlawrev-3979	347	16	amount	amount	NOUN
inlawrev-3979	347	17	of	of	ADP
inlawrev-3979	347	18	funds	fund	NOUN
inlawrev-3979	347	19	available	available	ADJ
inlawrev-3979	347	20	for	for	ADP
inlawrev-3979	347	21	the	the	DET
inlawrev-3979	347	22	reimbursement	reimbursement	NOUN
inlawrev-3979	347	23	required	require	VERB
inlawrev-3979	347	24	from	from	ADP
inlawrev-3979	347	25	the	the	DET
inlawrev-3979	347	26	corn	corn	NOUN
inlawrev-3979	347	27	market	market	NOUN
inlawrev-3979	347	28	development	development	NOUN
inlawrev-3979	347	29	fund	fund	NOUN
inlawrev-3979	347	30	for	for	ADP
inlawrev-3979	347	31	the	the	DET
inlawrev-3979	347	32	e85	e85	NOUN
inlawrev-3979	347	33	deduction	deduction	NOUN
inlawrev-3979	347	34	.	.	PUNCT
inlawrev-3979	348	1	83	83	NUM
inlawrev-3979	348	2	beginning	begin	VERB
inlawrev-3979	348	3	january	january	PROPN
inlawrev-3979	348	4	1	1	NUM
inlawrev-3979	348	5	,	,	PUNCT
inlawrev-3979	348	6	2008	2008	NUM
inlawrev-3979	348	7	,	,	PUNCT
inlawrev-3979	348	8	1.c	1.c	NUM
inlawrev-3979	348	9	.	.	PUNCT
inlawrev-3979	349	1	§	§	PROPN
inlawrev-3979	349	2	6	6	NUM
inlawrev-3979	349	3	-	-	SYM
inlawrev-3979	349	4	2.5	2.5	NUM
inlawrev-3979	349	5	-	-	PUNCT
inlawrev-3979	349	6	8	8	NUM
inlawrev-3979	349	7	-	-	SYM
inlawrev-3979	349	8	8	8	NUM
inlawrev-3979	349	9	provides	provide	VERB
inlawrev-3979	349	10	"	"	PUNCT
inlawrev-3979	349	11	[	[	X
inlawrev-3979	349	12	a	a	X
inlawrev-3979	349	13	]	]	X
inlawrev-3979	349	14	seller	seller	NOUN
inlawrev-3979	349	15	that	that	PRON
inlawrev-3979	349	16	accepts	accept	VERB
inlawrev-3979	349	17	an	an	DET
inlawrev-3979	349	18	incomplete	incomplete	ADJ
inlawrev-3979	349	19	exemption	exemption	NOUN
inlawrev-3979	349	20	certificate	certificate	NOUN
inlawrev-3979	349	21	...	...	PUNCT
inlawrev-3979	349	22	is	be	AUX
inlawrev-3979	349	23	not	not	PART
inlawrev-3979	349	24	relieved	relieve	VERB
inlawrev-3979	349	25	of	of	ADP
inlawrev-3979	349	26	the	the	DET
inlawrev-3979	349	27	duty	duty	NOUN
inlawrev-3979	349	28	to	to	PART
inlawrev-3979	349	29	collect	collect	VERB
inlawrev-3979	349	30	gross	gross	ADJ
inlawrev-3979	349	31	retail	retail	ADJ
inlawrev-3979	349	32	...	...	PUNCT
inlawrev-3979	349	33	tax	tax	NOUN
inlawrev-3979	349	34	on	on	ADP
inlawrev-3979	349	35	the	the	DET
inlawrev-3979	349	36	sale	sale	NOUN
inlawrev-3979	349	37	unless	unless	SCONJ
inlawrev-3979	349	38	the	the	DET
inlawrev-3979	349	39	seller	seller	NOUN
inlawrev-3979	349	40	obtains	obtain	VERB
inlawrev-3979	349	41	a	a	DET
inlawrev-3979	349	42	fully	fully	ADV
inlawrev-3979	349	43	completed	complete	VERB
inlawrev-3979	349	44	exemption	exemption	NOUN
inlawrev-3979	349	45	certificate	certificate	NOUN
inlawrev-3979	349	46	within	within	ADP
inlawrev-3979	349	47	ninety	ninety	NUM
inlawrev-3979	349	48	(	(	PUNCT
inlawrev-3979	349	49	90	90	NUM
inlawrev-3979	349	50	)	)	PUNCT
inlawrev-3979	349	51	days	day	NOUN
inlawrev-3979	349	52	after	after	ADP
inlawrev-3979	349	53	the	the	DET
inlawrev-3979	349	54	sale	sale	NOUN
inlawrev-3979	349	55	.	.	PUNCT
inlawrev-3979	349	56	"	"	PUNCT
inlawrev-3979	350	1	84	84	NUM
inlawrev-3979	350	2	"	"	PUNCT
inlawrev-3979	350	3	if	if	SCONJ
inlawrev-3979	350	4	the	the	DET
inlawrev-3979	350	5	seller	seller	NOUN
inlawrev-3979	350	6	has	have	AUX
inlawrev-3979	350	7	accepted	accept	VERB
inlawrev-3979	350	8	an	an	DET
inlawrev-3979	350	9	incomplete	incomplete	ADJ
inlawrev-3979	350	10	exemption	exemption	NOUN
inlawrev-3979	350	11	certificate	certificate	NOUN
inlawrev-3979	350	12	,	,	PUNCT
inlawrev-3979	350	13	"	"	PUNCT
inlawrev-3979	350	14	then	then	ADV
inlawrev-3979	350	15	the	the	DET
inlawrev-3979	350	16	dosr	dosr	NOUN
inlawrev-3979	350	17	is	be	AUX
inlawrev-3979	350	18	to	to	PART
inlawrev-3979	350	19	request	request	VERB
inlawrev-3979	350	20	the	the	DET
inlawrev-3979	350	21	seller	seller	NOUN
inlawrev-3979	350	22	to	to	PART
inlawrev-3979	350	23	"	"	PUNCT
inlawrev-3979	350	24	substantiate	substantiate	VERB
inlawrev-3979	350	25	the	the	DET
inlawrev-3979	350	26	exemption	exemption	NOUN
inlawrev-3979	350	27	,	,	PUNCT
inlawrev-3979	350	28	"	"	PUNCT
inlawrev-3979	350	29	and	and	CCONJ
inlawrev-3979	350	30	the	the	DET
inlawrev-3979	350	31	seller	seller	NOUN
inlawrev-3979	350	32	is	be	AUX
inlawrev-3979	350	33	to	to	PART
inlawrev-3979	350	34	have	have	VERB
inlawrev-3979	350	35	120	120	NUM
inlawrev-3979	350	36	days	day	NOUN
inlawrev-3979	350	37	to	to	PART
inlawrev-3979	350	38	provide	provide	VERB
inlawrev-3979	350	39	a	a	DET
inlawrev-3979	350	40	completed	complete	VERB
inlawrev-3979	350	41	exemption	exemption	NOUN
inlawrev-3979	350	42	certificate	certificate	NOUN
inlawrev-3979	350	43	or	or	CCONJ
inlawrev-3979	350	44	prove	prove	VERB
inlawrev-3979	350	45	by	by	ADP
inlawrev-3979	350	46	other	other	ADJ
inlawrev-3979	350	47	means	mean	NOUN
inlawrev-3979	350	48	that	that	SCONJ
inlawrev-3979	350	49	the	the	DET
inlawrev-3979	350	50	transaction	transaction	NOUN
inlawrev-3979	350	51	was	be	AUX
inlawrev-3979	350	52	an	an	DET
inlawrev-3979	350	53	exempt	exempt	ADJ
inlawrev-3979	350	54	transaction	transaction	NOUN
inlawrev-3979	350	55	.	.	PUNCT
inlawrev-3979	351	1	the	the	DET
inlawrev-3979	351	2	ga	ga	PROPN
inlawrev-3979	351	3	also	also	ADV
inlawrev-3979	351	4	amended	amend	VERB
inlawrev-3979	351	5	i.c	i.c	PROPN
inlawrev-3979	351	6	.	.	PUNCT
inlawrev-3979	352	1	§	§	PROPN
inlawrev-3979	352	2	6	6	NUM
inlawrev-3979	352	3	-	-	SYM
inlawrev-3979	352	4	2.5	2.5	NUM
inlawrev-3979	352	5	-	-	SYM
inlawrev-3979	352	6	1	1	NUM
inlawrev-3979	352	7	1	1	NUM
inlawrev-3979	352	8	-	-	SYM
inlawrev-3979	352	9	10	10	NUM
inlawrev-3979	352	10	to	to	PART
inlawrev-3979	352	11	provide	provide	VERB
inlawrev-3979	352	12	that	that	SCONJ
inlawrev-3979	352	13	a	a	DET
inlawrev-3979	352	14	certified	certify	VERB
inlawrev-3979	352	15	service	service	NOUN
inlawrev-3979	352	16	provider	provider	NOUN
inlawrev-3979	352	17	(	(	PUNCT
inlawrev-3979	352	18	"	"	PUNCT
inlawrev-3979	352	19	csp	csp	PROPN
inlawrev-3979	352	20	"	"	PUNCT
inlawrev-3979	352	21	)	)	PUNCT
inlawrev-3979	352	22	or	or	CCONJ
inlawrev-3979	352	23	"	"	PUNCT
inlawrev-3979	352	24	a	a	DET
inlawrev-3979	352	25	seller	seller	NOUN
inlawrev-3979	352	26	using	use	VERB
inlawrev-3979	352	27	a	a	DET
inlawrev-3979	352	28	certified	certify	VERB
inlawrev-3979	352	29	automated	automate	VERB
inlawrev-3979	352	30	system	system	NOUN
inlawrev-3979	352	31	that	that	PRON
inlawrev-3979	352	32	obtains	obtain	VERB
inlawrev-3979	352	33	a	a	DET
inlawrev-3979	352	34	certification	certification	NOUN
inlawrev-3979	352	35	from	from	ADP
inlawrev-3979	352	36	the	the	DET
inlawrev-3979	352	37	[	[	X
inlawrev-3979	352	38	dosr	dosr	NOUN
inlawrev-3979	352	39	]	]	PUNCT
inlawrev-3979	352	40	is	be	AUX
inlawrev-3979	352	41	not	not	PART
inlawrev-3979	352	42	liable	liable	ADJ
inlawrev-3979	352	43	for	for	ADP
inlawrev-3979	352	44	sales	sale	NOUN
inlawrev-3979	352	45	...	...	PUNCT
inlawrev-3979	352	46	tax	tax	NOUN
inlawrev-3979	352	47	collection	collection	NOUN
inlawrev-3979	352	48	errors	error	NOUN
inlawrev-3979	352	49	that	that	PRON
inlawrev-3979	352	50	result	result	VERB
inlawrev-3979	352	51	from	from	ADP
inlawrev-3979	352	52	reliance	reliance	NOUN
inlawrev-3979	352	53	on	on	ADP
inlawrev-3979	352	54	the	the	DET
inlawrev-3979	352	55	[	[	X
inlawrev-3979	352	56	dosr	dosr	NOUN
inlawrev-3979	352	57	's	's	PART
inlawrev-3979	352	58	]	]	X
inlawrev-3979	352	59	certification	certification	NOUN
inlawrev-3979	352	60	.	.	PUNCT
inlawrev-3979	352	61	"	"	PUNCT
inlawrev-3979	353	1	86	86	NUM
inlawrev-3979	353	2	"	"	PUNCT
inlawrev-3979	353	3	the	the	DET
inlawrev-3979	353	4	[	[	X
inlawrev-3979	353	5	csp	csp	X
inlawrev-3979	353	6	]	]	X
inlawrev-3979	353	7	or	or	CCONJ
inlawrev-3979	353	8	the	the	DET
inlawrev-3979	353	9	seller	seller	NOUN
inlawrev-3979	353	10	using	use	VERB
inlawrev-3979	353	11	a	a	DET
inlawrev-3979	353	12	certified	certify	VERB
inlawrev-3979	353	13	automated	automate	VERB
inlawrev-3979	353	14	system	system	NOUN
inlawrev-3979	353	15	must	must	AUX
inlawrev-3979	353	16	revise	revise	VERB
inlawrev-3979	353	17	the	the	DET
inlawrev-3979	353	18	incorrect	incorrect	ADJ
inlawrev-3979	353	19	classification	classification	NOUN
inlawrev-3979	353	20	within	within	ADP
inlawrev-3979	353	21	ten	ten	NUM
inlawrev-3979	353	22	(	(	PUNCT
inlawrev-3979	353	23	10	10	NUM
inlawrev-3979	353	24	)	)	PUNCT
inlawrev-3979	353	25	days	day	NOUN
inlawrev-3979	353	26	after	after	ADP
inlawrev-3979	353	27	receiving	receive	VERB
inlawrev-3979	353	28	notice	notice	NOUN
inlawrev-3979	353	29	of	of	ADP
inlawrev-3979	353	30	the	the	DET
inlawrev-3979	353	31	determination	determination	NOUN
inlawrev-3979	353	32	from	from	ADP
inlawrev-3979	353	33	the	the	DET
inlawrev-3979	353	34	[	[	X
inlawrev-3979	353	35	dosr	dosr	NOUN
inlawrev-3979	353	36	]	]	X
inlawrev-3979	353	37	.	.	PUNCT
inlawrev-3979	353	38	"	"	PUNCT
inlawrev-3979	354	1	87	87	NUM
inlawrev-3979	354	2	if	if	SCONJ
inlawrev-3979	354	3	the	the	DET
inlawrev-3979	354	4	error	error	NOUN
inlawrev-3979	354	5	is	be	AUX
inlawrev-3979	354	6	not	not	PART
inlawrev-3979	354	7	corrected	correct	VERB
inlawrev-3979	354	8	within	within	ADP
inlawrev-3979	354	9	ten	ten	NUM
inlawrev-3979	354	10	days	day	NOUN
inlawrev-3979	354	11	,	,	PUNCT
inlawrev-3979	354	12	then	then	ADV
inlawrev-3979	354	13	the	the	DET
inlawrev-3979	354	14	csp	csp	PROPN
inlawrev-3979	354	15	or	or	CCONJ
inlawrev-3979	354	16	the	the	DET
inlawrev-3979	354	17	seller	seller	NOUN
inlawrev-3979	354	18	using	use	VERB
inlawrev-3979	354	19	a	a	DET
inlawrev-3979	354	20	certified	certify	VERB
inlawrev-3979	354	21	automated	automate	VERB
inlawrev-3979	354	22	system	system	NOUN
inlawrev-3979	354	23	is	be	AUX
inlawrev-3979	354	24	liable	liable	ADJ
inlawrev-3979	354	25	for	for	ADP
inlawrev-3979	354	26	failure	failure	NOUN
inlawrev-3979	354	27	to	to	PART
inlawrev-3979	354	28	collect	collect	VERB
inlawrev-3979	354	29	the	the	DET
inlawrev-3979	354	30	correct	correct	ADJ
inlawrev-3979	354	31	amount	amount	NOUN
inlawrev-3979	354	32	of	of	ADP
inlawrev-3979	354	33	sales	sale	NOUN
inlawrev-3979	354	34	tax	tax	NOUN
inlawrev-3979	354	35	due	due	ADJ
inlawrev-3979	354	36	.	.	PROPN
inlawrev-3979	355	1	88	88	NUM
inlawrev-3979	355	2	a	a	DET
inlawrev-3979	355	3	new	new	ADJ
inlawrev-3979	355	4	provision	provision	NOUN
inlawrev-3979	355	5	,	,	PUNCT
inlawrev-3979	355	6	i.c	i.c	PROPN
inlawrev-3979	355	7	.	.	PROPN
inlawrev-3979	356	1	§	§	PROPN
inlawrev-3979	356	2	6	6	NUM
inlawrev-3979	356	3	-	-	SYM
inlawrev-3979	356	4	2.5	2.5	NUM
inlawrev-3979	356	5	-	-	SYM
inlawrev-3979	356	6	1	1	NUM
inlawrev-3979	356	7	1	1	NUM
inlawrev-3979	356	8	-	-	SYM
inlawrev-3979	356	9	11	11	NUM
inlawrev-3979	356	10	,	,	PUNCT
inlawrev-3979	356	11	was	be	AUX
inlawrev-3979	356	12	also	also	ADV
inlawrev-3979	356	13	added	add	VERB
inlawrev-3979	356	14	to	to	PART
inlawrev-3979	356	15	provide	provide	VERB
inlawrev-3979	356	16	that	that	SCONJ
inlawrev-3979	356	17	a	a	DET
inlawrev-3979	356	18	purchaser	purchaser	NOUN
inlawrev-3979	356	19	is	be	AUX
inlawrev-3979	356	20	relieved	relieve	VERB
inlawrev-3979	356	21	from	from	ADP
inlawrev-3979	356	22	liability	liability	NOUN
inlawrev-3979	356	23	for	for	ADP
inlawrev-3979	356	24	penalties	penalty	NOUN
inlawrev-3979	356	25	for	for	ADP
inlawrev-3979	356	26	failure	failure	NOUN
inlawrev-3979	356	27	to	to	PART
inlawrev-3979	356	28	pay	pay	VERB
inlawrev-3979	356	29	the	the	DET
inlawrev-3979	356	30	amount	amount	NOUN
inlawrev-3979	356	31	of	of	ADP
inlawrev-3979	356	32	tax	tax	NOUN
inlawrev-3979	356	33	due	due	ADJ
inlawrev-3979	356	34	if	if	SCONJ
inlawrev-3979	356	35	the	the	DET
inlawrev-3979	356	36	purchaser	purchaser	NOUN
inlawrev-3979	356	37	's	's	PART
inlawrev-3979	356	38	seller	seller	NOUN
inlawrev-3979	356	39	,	,	PUNCT
inlawrev-3979	356	40	a	a	DET
inlawrev-3979	356	41	purchaser	purchaser	NOUN
inlawrev-3979	356	42	with	with	ADP
inlawrev-3979	356	43	a	a	DET
inlawrev-3979	356	44	direct	direct	ADJ
inlawrev-3979	356	45	pay	pay	NOUN
inlawrev-3979	356	46	permit	permit	NOUN
inlawrev-3979	356	47	,	,	PUNCT
inlawrev-3979	356	48	or	or	CCONJ
inlawrev-3979	356	49	a	a	DET
inlawrev-3979	356	50	purchaser	purchaser	NOUN
inlawrev-3979	356	51	relied	rely	VERB
inlawrev-3979	356	52	on	on	ADP
inlawrev-3979	356	53	information	information	NOUN
inlawrev-3979	356	54	provided	provide	VERB
inlawrev-3979	356	55	by	by	ADP
inlawrev-3979	356	56	the	the	DET
inlawrev-3979	356	57	dosr	dosr	NOUN
inlawrev-3979	356	58	regarding	regard	VERB
inlawrev-3979	356	59	tax	tax	NOUN
inlawrev-3979	356	60	rates	rate	NOUN
inlawrev-3979	356	61	or	or	CCONJ
inlawrev-3979	356	62	the	the	DET
inlawrev-3979	356	63	taxability	taxability	NOUN
inlawrev-3979	356	64	matrix	matrix	NOUN
inlawrev-3979	356	65	.	.	PUNCT
inlawrev-3979	357	1	89	89	NUM
inlawrev-3979	358	1	a	a	DET
inlawrev-3979	358	2	purchaser	purchaser	NOUN
inlawrev-3979	358	3	is	be	AUX
inlawrev-3979	358	4	also	also	ADV
inlawrev-3979	358	5	relieved	relieve	VERB
inlawrev-3979	358	6	from	from	ADP
inlawrev-3979	358	7	liability	liability	NOUN
inlawrev-3979	358	8	and	and	CCONJ
inlawrev-3979	358	9	interest	interest	NOUN
inlawrev-3979	358	10	for	for	ADP
inlawrev-3979	358	11	failure	failure	NOUN
inlawrev-3979	358	12	to	to	PART
inlawrev-3979	358	13	pay	pay	VERB
inlawrev-3979	358	14	the	the	DET
inlawrev-3979	358	15	correct	correct	ADJ
inlawrev-3979	358	16	amount	amount	NOUN
inlawrev-3979	358	17	of	of	ADP
inlawrev-3979	358	18	sales	sale	NOUN
inlawrev-3979	358	19	tax	tax	NOUN
inlawrev-3979	358	20	due	due	ADJ
inlawrev-3979	358	21	.	.	PUNCT
inlawrev-3979	359	1	90	90	NUM
inlawrev-3979	359	2	79	79	NUM
inlawrev-3979	359	3	.	.	PUNCT
inlawrev-3979	360	1	i	i	PRON
inlawrev-3979	360	2	d.	d.	PROPN
inlawrev-3979	360	3	80	80	NUM
inlawrev-3979	360	4	.	.	PUNCT
inlawrev-3979	361	1	ind	ind	PROPN
inlawrev-3979	361	2	.	.	PUNCT
inlawrev-3979	362	1	code	code	PROPN
inlawrev-3979	362	2	§	§	PROPN
inlawrev-3979	362	3	6	6	NUM
inlawrev-3979	362	4	-	-	SYM
inlawrev-3979	362	5	2.5	2.5	NUM
inlawrev-3979	362	6	-	-	PUNCT
inlawrev-3979	362	7	7	7	NUM
inlawrev-3979	362	8	-	-	SYM
inlawrev-3979	362	9	5	5	NUM
inlawrev-3979	362	10	(	(	PUNCT
inlawrev-3979	362	11	supp	supp	NOUN
inlawrev-3979	362	12	.	.	PUNCT
inlawrev-3979	363	1	2007	2007	NUM
inlawrev-3979	363	2	)	)	PUNCT
inlawrev-3979	363	3	(	(	PUNCT
inlawrev-3979	363	4	as	as	SCONJ
inlawrev-3979	363	5	amended	amend	VERB
inlawrev-3979	363	6	by	by	ADP
inlawrev-3979	363	7	2007	2007	NUM
inlawrev-3979	363	8	ind	ind	NOUN
inlawrev-3979	363	9	.	.	PUNCT
inlawrev-3979	364	1	acts	act	VERB
inlawrev-3979	364	2	2647	2647	NUM
inlawrev-3979	364	3	-	-	SYM
inlawrev-3979	364	4	49	49	NUM
inlawrev-3979	364	5	)	)	PUNCT
inlawrev-3979	364	6	.	.	PUNCT
inlawrev-3979	365	1	81	81	NUM
inlawrev-3979	365	2	.	.	PUNCT
inlawrev-3979	366	1	i	i	PRON
inlawrev-3979	366	2	d.	d.	PROPN
inlawrev-3979	366	3	82	82	NUM
inlawrev-3979	366	4	.	.	PUNCT
inlawrev-3979	367	1	i	i	PRON
inlawrev-3979	367	2	d.	d.	PROPN
inlawrev-3979	367	3	§	§	PROPN
inlawrev-3979	367	4	6	6	NUM
inlawrev-3979	367	5	-	-	SYM
inlawrev-3979	367	6	2.5	2.5	NUM
inlawrev-3979	367	7	-	-	PUNCT
inlawrev-3979	367	8	7	7	NUM
inlawrev-3979	367	9	-	-	SYM
inlawrev-3979	367	10	5.5	5.5	NUM
inlawrev-3979	367	11	(	(	PUNCT
inlawrev-3979	367	12	as	as	SCONJ
inlawrev-3979	367	13	added	add	VERB
inlawrev-3979	367	14	by	by	ADP
inlawrev-3979	367	15	2007	2007	NUM
inlawrev-3979	367	16	ind	ind	NOUN
inlawrev-3979	367	17	.	.	PUNCT
inlawrev-3979	368	1	acts	act	VERB
inlawrev-3979	368	2	2990	2990	NUM
inlawrev-3979	368	3	-	-	SYM
inlawrev-3979	368	4	91	91	NUM
inlawrev-3979	368	5	)	)	PUNCT
inlawrev-3979	368	6	.	.	PUNCT
inlawrev-3979	369	1	83	83	NUM
inlawrev-3979	369	2	.	.	PUNCT
inlawrev-3979	370	1	i	i	PRON
inlawrev-3979	370	2	d.	d.	PROPN
inlawrev-3979	370	3	84	84	NUM
inlawrev-3979	370	4	.	.	PUNCT
inlawrev-3979	371	1	2007	2007	NUM
inlawrev-3979	371	2	ind	ind	NOUN
inlawrev-3979	371	3	.	.	PUNCT
inlawrev-3979	372	1	acts	act	VERB
inlawrev-3979	372	2	2181	2181	NUM
inlawrev-3979	372	3	-	-	SYM
inlawrev-3979	372	4	82	82	NUM
inlawrev-3979	372	5	.	.	NOUN
inlawrev-3979	372	6	85	85	NUM
inlawrev-3979	372	7	.	.	PUNCT
inlawrev-3979	373	1	i	i	PRON
inlawrev-3979	373	2	d.	d.	PROPN
inlawrev-3979	373	3	86	86	NUM
inlawrev-3979	373	4	.	.	PUNCT
inlawrev-3979	374	1	i	i	PRON
inlawrev-3979	374	2	d.	d.	PROPN
inlawrev-3979	374	3	at	at	ADP
inlawrev-3979	374	4	2182	2182	NUM
inlawrev-3979	374	5	-	-	SYM
inlawrev-3979	374	6	83	83	NUM
inlawrev-3979	374	7	.	.	PUNCT
inlawrev-3979	374	8	87	87	NUM
inlawrev-3979	374	9	.	.	PUNCT
inlawrev-3979	375	1	i	i	PRON
inlawrev-3979	375	2	d.	d.	PROPN
inlawrev-3979	375	3	88	88	NUM
inlawrev-3979	375	4	.	.	PUNCT
inlawrev-3979	376	1	i	i	PRON
inlawrev-3979	376	2	d.	d.	PROPN
inlawrev-3979	376	3	89	89	NUM
inlawrev-3979	376	4	.	.	PUNCT
inlawrev-3979	377	1	i	i	PRON
inlawrev-3979	377	2	d.	d.	PROPN
inlawrev-3979	377	3	at	at	ADP
inlawrev-3979	377	4	2183	2183	NUM
inlawrev-3979	377	5	-	-	SYM
inlawrev-3979	377	6	84	84	NUM
inlawrev-3979	377	7	.	.	PUNCT
inlawrev-3979	378	1	90	90	NUM
inlawrev-3979	378	2	.	.	PUNCT
inlawrev-3979	379	1	i	i	PRON
inlawrev-3979	379	2	d.	d.	PROPN
inlawrev-3979	379	3	2008	2008	NUM
inlawrev-3979	379	4	]	]	PUNCT
inlawrev-3979	379	5	tax	tax	NOUN
inlawrev-3979	379	6	law	law	NOUN
inlawrev-3979	379	7	1281	1281	NUM
inlawrev-3979	379	8	the	the	DET
inlawrev-3979	379	9	ga	ga	PROPN
inlawrev-3979	379	10	also	also	ADV
inlawrev-3979	379	11	passed	pass	VERB
inlawrev-3979	379	12	the	the	DET
inlawrev-3979	379	13	following	follow	VERB
inlawrev-3979	379	14	miscellaneous	miscellaneous	ADJ
inlawrev-3979	379	15	sales	sale	NOUN
inlawrev-3979	379	16	tax	tax	NOUN
inlawrev-3979	379	17	provisions	provision	NOUN
inlawrev-3979	379	18	.	.	PUNCT
inlawrev-3979	380	1	effective	effective	ADJ
inlawrev-3979	380	2	january	january	PROPN
inlawrev-3979	380	3	1	1	NUM
inlawrev-3979	380	4	,	,	PUNCT
inlawrev-3979	380	5	2008	2008	NUM
inlawrev-3979	380	6	,	,	PUNCT
inlawrev-3979	380	7	i.c	i.c	PROPN
inlawrev-3979	380	8	.	.	PROPN
inlawrev-3979	380	9	§	§	PROPN
inlawrev-3979	380	10	6	6	NUM
inlawrev-3979	380	11	-	-	SYM
inlawrev-3979	380	12	2.5	2.5	NUM
inlawrev-3979	380	13	-	-	PUNCT
inlawrev-3979	380	14	8	8	NUM
inlawrev-3979	380	15	-	-	SYM
inlawrev-3979	380	16	1	1	NUM
inlawrev-3979	380	17	provides	provide	VERB
inlawrev-3979	380	18	the	the	DET
inlawrev-3979	380	19	county	county	NOUN
inlawrev-3979	380	20	assessor	assessor	NOUN
inlawrev-3979	380	21	shall	shall	AUX
inlawrev-3979	380	22	receive	receive	VERB
inlawrev-3979	380	23	the	the	DET
inlawrev-3979	380	24	information	information	NOUN
inlawrev-3979	380	25	related	relate	VERB
inlawrev-3979	380	26	to	to	ADP
inlawrev-3979	380	27	new	new	ADJ
inlawrev-3979	380	28	sales	sale	NOUN
inlawrev-3979	380	29	tax	tax	NOUN
inlawrev-3979	380	30	registrations	registration	NOUN
inlawrev-3979	380	31	if	if	SCONJ
inlawrev-3979	380	32	the	the	DET
inlawrev-3979	380	33	duties	duty	NOUN
inlawrev-3979	380	34	of	of	ADP
inlawrev-3979	380	35	the	the	DET
inlawrev-3979	380	36	township	township	NOUN
inlawrev-3979	380	37	assessor	assessor	NOUN
inlawrev-3979	380	38	are	be	AUX
inlawrev-3979	380	39	transferred	transfer	VERB
inlawrev-3979	380	40	to	to	ADP
inlawrev-3979	380	41	the	the	DET
inlawrev-3979	380	42	county	county	NOUN
inlawrev-3979	380	43	assessor	assessor	NOUN
inlawrev-3979	380	44	.	.	PUNCT
inlawrev-3979	381	1	91	91	NUM
inlawrev-3979	381	2	further	far	ADV
inlawrev-3979	381	3	,	,	PUNCT
inlawrev-3979	381	4	i.c	i.c	PROPN
inlawrev-3979	381	5	.	.	PROPN
inlawrev-3979	381	6	§	§	PROPN
inlawrev-3979	381	7	6	6	NUM
inlawrev-3979	381	8	-	-	SYM
inlawrev-3979	381	9	2.5	2.5	NUM
inlawrev-3979	381	10	-	-	SYM
inlawrev-3979	381	11	87	87	NUM
inlawrev-3979	381	12	was	be	AUX
inlawrev-3979	381	13	amended	amend	VERB
inlawrev-3979	381	14	to	to	PART
inlawrev-3979	381	15	stipulate	stipulate	VERB
inlawrev-3979	381	16	that	that	SCONJ
inlawrev-3979	381	17	the	the	DET
inlawrev-3979	381	18	dosr	dosr	NOUN
inlawrev-3979	381	19	shall	shall	AUX
inlawrev-3979	381	20	revoke	revoke	VERB
inlawrev-3979	381	21	a	a	DET
inlawrev-3979	381	22	registered	register	VERB
inlawrev-3979	381	23	retail	retail	ADJ
inlawrev-3979	381	24	merchant	merchant	NOUN
inlawrev-3979	381	25	after	after	ADP
inlawrev-3979	381	26	five	five	NUM
inlawrev-3979	381	27	days	day	NOUN
inlawrev-3979	381	28	notice	notice	VERB
inlawrev-3979	381	29	to	to	ADP
inlawrev-3979	381	30	the	the	DET
inlawrev-3979	381	31	retail	retail	ADJ
inlawrev-3979	381	32	merchant	merchant	NOUN
inlawrev-3979	381	33	if	if	SCONJ
inlawrev-3979	381	34	the	the	DET
inlawrev-3979	381	35	dosr	dosr	NOUN
inlawrev-3979	381	36	finds	find	VERB
inlawrev-3979	381	37	in	in	ADP
inlawrev-3979	381	38	a	a	DET
inlawrev-3979	381	39	public	public	ADJ
inlawrev-3979	381	40	hearing	hearing	NOUN
inlawrev-3979	381	41	that	that	SCONJ
inlawrev-3979	381	42	the	the	DET
inlawrev-3979	381	43	holder	holder	NOUN
inlawrev-3979	381	44	of	of	ADP
inlawrev-3979	381	45	the	the	DET
inlawrev-3979	381	46	permit	permit	NOUN
inlawrev-3979	381	47	has	have	AUX
inlawrev-3979	381	48	violated	violate	VERB
inlawrev-3979	381	49	any	any	PRON
inlawrev-3979	381	50	of	of	ADP
inlawrev-3979	381	51	the	the	DET
inlawrev-3979	381	52	professional	professional	ADJ
inlawrev-3979	381	53	gambling	gambling	NOUN
inlawrev-3979	381	54	statutes	statute	NOUN
inlawrev-3979	381	55	.	.	PUNCT
inlawrev-3979	382	1	92	92	NUM
inlawrev-3979	382	2	this	this	DET
inlawrev-3979	382	3	requirement	requirement	NOUN
inlawrev-3979	382	4	is	be	AUX
inlawrev-3979	382	5	eliminated	eliminate	VERB
inlawrev-3979	382	6	with	with	ADP
inlawrev-3979	382	7	the	the	DET
inlawrev-3979	382	8	adoption	adoption	NOUN
inlawrev-3979	382	9	of	of	ADP
inlawrev-3979	382	10	the	the	DET
inlawrev-3979	382	11	memorandum	memorandum	NOUN
inlawrev-3979	382	12	of	of	ADP
inlawrev-3979	382	13	understanding	understanding	NOUN
inlawrev-3979	382	14	with	with	ADP
inlawrev-3979	382	15	the	the	DET
inlawrev-3979	382	16	gaming	gaming	NOUN
inlawrev-3979	382	17	commission	commission	NOUN
inlawrev-3979	382	18	.	.	PUNCT
inlawrev-3979	383	1	the	the	DET
inlawrev-3979	383	2	ga	ga	PROPN
inlawrev-3979	383	3	also	also	ADV
inlawrev-3979	383	4	appropriated	appropriate	VERB
inlawrev-3979	383	5	one	one	NUM
inlawrev-3979	383	6	hundred	hundred	NUM
inlawrev-3979	383	7	twenty	twenty	NUM
inlawrev-3979	383	8	-	-	PUNCT
inlawrev-3979	383	9	five	five	NUM
inlawrev-3979	383	10	thousandths	thousandth	NOUN
inlawrev-3979	383	11	of	of	ADP
inlawrev-3979	383	12	one	one	NUM
inlawrev-3979	383	13	percent	percent	NOUN
inlawrev-3979	383	14	to	to	ADP
inlawrev-3979	383	15	the	the	DET
inlawrev-3979	383	16	public	public	ADJ
inlawrev-3979	383	17	mass	mass	PROPN
inlawrev-3979	383	18	transportation	transportation	NOUN
inlawrev-3979	383	19	fund	fund	NOUN
inlawrev-3979	383	20	from	from	ADP
inlawrev-3979	383	21	the	the	DET
inlawrev-3979	383	22	deposits	deposit	NOUN
inlawrev-3979	383	23	of	of	ADP
inlawrev-3979	383	24	the	the	DET
inlawrev-3979	383	25	sales	sale	NOUN
inlawrev-3979	383	26	tax	tax	NOUN
inlawrev-3979	383	27	in	in	ADP
inlawrev-3979	383	28	the	the	DET
inlawrev-3979	383	29	general	general	ADJ
inlawrev-3979	383	30	fund	fund	NOUN
inlawrev-3979	383	31	.	.	PUNCT
inlawrev-3979	384	1	93	93	NUM
inlawrev-3979	384	2	lastly	lastly	ADV
inlawrev-3979	384	3	,	,	PUNCT
inlawrev-3979	384	4	the	the	DET
inlawrev-3979	384	5	ga	ga	PROPN
inlawrev-3979	384	6	repealed	repeal	VERB
inlawrev-3979	384	7	i.c	i.c	PROPN
inlawrev-3979	384	8	.	.	PUNCT
inlawrev-3979	385	1	§	§	PROPN
inlawrev-3979	385	2	6	6	NUM
inlawrev-3979	385	3	-	-	SYM
inlawrev-3979	385	4	2.5	2.5	NUM
inlawrev-3979	385	5	-	-	PUNCT
inlawrev-3979	385	6	8	8	NUM
inlawrev-3979	385	7	-	-	SYM
inlawrev-3979	385	8	10	10	NUM
inlawrev-3979	385	9	,	,	PUNCT
inlawrev-3979	385	10	which	which	PRON
inlawrev-3979	385	11	required	require	VERB
inlawrev-3979	385	12	a	a	DET
inlawrev-3979	385	13	person	person	NOUN
inlawrev-3979	385	14	to	to	PART
inlawrev-3979	385	15	register	register	VERB
inlawrev-3979	385	16	as	as	ADP
inlawrev-3979	385	17	a	a	DET
inlawrev-3979	385	18	retail	retail	ADJ
inlawrev-3979	385	19	merchant	merchant	NOUN
inlawrev-3979	385	20	even	even	ADV
inlawrev-3979	385	21	if	if	SCONJ
inlawrev-3979	385	22	they	they	PRON
inlawrev-3979	385	23	were	be	AUX
inlawrev-3979	385	24	not	not	PART
inlawrev-3979	385	25	located	locate	VERB
inlawrev-3979	385	26	in	in	ADP
inlawrev-3979	385	27	indiana	indiana	PROPN
inlawrev-3979	385	28	,	,	PUNCT
inlawrev-3979	385	29	but	but	CCONJ
inlawrev-3979	385	30	solicited	solicited	ADJ
inlawrev-3979	385	31	business	business	NOUN
inlawrev-3979	385	32	,	,	PUNCT
inlawrev-3979	385	33	sold	sell	VERB
inlawrev-3979	385	34	property	property	NOUN
inlawrev-3979	385	35	to	to	ADP
inlawrev-3979	385	36	the	the	DET
inlawrev-3979	385	37	state	state	NOUN
inlawrev-3979	385	38	or	or	CCONJ
inlawrev-3979	385	39	a	a	DET
inlawrev-3979	385	40	university	university	NOUN
inlawrev-3979	385	41	,	,	PUNCT
inlawrev-3979	385	42	or	or	CCONJ
inlawrev-3979	385	43	was	be	AUX
inlawrev-3979	385	44	closely	closely	ADV
inlawrev-3979	385	45	related	relate	VERB
inlawrev-3979	385	46	to	to	ADP
inlawrev-3979	385	47	another	another	DET
inlawrev-3979	385	48	entity	entity	NOUN
inlawrev-3979	385	49	that	that	PRON
inlawrev-3979	385	50	maintained	maintain	VERB
inlawrev-3979	385	51	a	a	DET
inlawrev-3979	385	52	place	place	NOUN
inlawrev-3979	385	53	of	of	ADP
inlawrev-3979	385	54	business	business	NOUN
inlawrev-3979	385	55	in	in	ADP
inlawrev-3979	385	56	indiana	indiana	PROPN
inlawrev-3979	385	57	.	.	PUNCT
inlawrev-3979	386	1	94	94	NUM
inlawrev-3979	386	2	d.	d.	PROPN
inlawrev-3979	386	3	adjusted	adjust	VERB
inlawrev-3979	386	4	gross	gross	ADJ
inlawrev-3979	386	5	income	income	NOUN
inlawrev-3979	386	6	tax	tax	NOUN
inlawrev-3979	386	7	during	during	ADP
inlawrev-3979	386	8	2007	2007	NUM
inlawrev-3979	386	9	,	,	PUNCT
inlawrev-3979	386	10	the	the	DET
inlawrev-3979	386	11	ga	ga	PROPN
inlawrev-3979	386	12	clarified	clarify	VERB
inlawrev-3979	386	13	many	many	ADJ
inlawrev-3979	386	14	provisions	provision	NOUN
inlawrev-3979	386	15	regarding	regard	VERB
inlawrev-3979	386	16	military	military	ADJ
inlawrev-3979	386	17	income	income	NOUN
inlawrev-3979	386	18	.	.	PUNCT
inlawrev-3979	387	1	a	a	DET
inlawrev-3979	387	2	new	new	ADJ
inlawrev-3979	387	3	provision	provision	NOUN
inlawrev-3979	387	4	,	,	PUNCT
inlawrev-3979	387	5	i.c	i.c	PROPN
inlawrev-3979	387	6	.	.	PROPN
inlawrev-3979	387	7	§	§	PROPN
inlawrev-3979	387	8	6	6	NUM
inlawrev-3979	387	9	-	-	SYM
inlawrev-3979	387	10	3	3	NUM
inlawrev-3979	387	11	-	-	PUNCT
inlawrev-3979	387	12	1	1	NUM
inlawrev-3979	387	13	-	-	SYM
inlawrev-3979	387	14	34	34	NUM
inlawrev-3979	387	15	,	,	PUNCT
inlawrev-3979	387	16	defines	define	VERB
inlawrev-3979	387	17	"	"	PUNCT
inlawrev-3979	387	18	qualified	qualified	ADJ
inlawrev-3979	387	19	military	military	ADJ
inlawrev-3979	387	20	income	income	NOUN
inlawrev-3979	387	21	"	"	PUNCT
inlawrev-3979	387	22	as	as	SCONJ
inlawrev-3979	387	23	wages	wage	NOUN
inlawrev-3979	387	24	paid	pay	VERB
inlawrev-3979	387	25	to	to	ADP
inlawrev-3979	387	26	a	a	DET
inlawrev-3979	387	27	member	member	NOUN
inlawrev-3979	387	28	of	of	ADP
inlawrev-3979	387	29	the	the	DET
inlawrev-3979	387	30	reserve	reserve	PROPN
inlawrev-3979	387	31	component	component	NOUN
inlawrev-3979	387	32	of	of	ADP
inlawrev-3979	387	33	the	the	DET
inlawrev-3979	387	34	armed	armed	ADJ
inlawrev-3979	387	35	forces	force	NOUN
inlawrev-3979	387	36	or	or	CCONJ
inlawrev-3979	387	37	the	the	DET
inlawrev-3979	387	38	national	national	ADJ
inlawrev-3979	387	39	guard	guard	NOUN
inlawrev-3979	387	40	for	for	ADP
inlawrev-3979	387	41	full	full	ADJ
inlawrev-3979	387	42	-	-	PUNCT
inlawrev-3979	387	43	time	time	NOUN
inlawrev-3979	387	44	service	service	NOUN
inlawrev-3979	387	45	on	on	ADP
inlawrev-3979	387	46	involuntary	involuntary	ADJ
inlawrev-3979	387	47	orders	order	NOUN
inlawrev-3979	387	48	,	,	PUNCT
inlawrev-3979	387	49	the	the	DET
inlawrev-3979	387	50	period	period	NOUN
inlawrev-3979	387	51	during	during	ADP
inlawrev-3979	387	52	which	which	PRON
inlawrev-3979	387	53	the	the	DET
inlawrev-3979	387	54	member	member	NOUN
inlawrev-3979	387	55	is	be	AUX
inlawrev-3979	387	56	mobilized	mobilize	VERB
inlawrev-3979	387	57	and	and	CCONJ
inlawrev-3979	387	58	deployed	deploy	VERB
inlawrev-3979	387	59	,	,	PUNCT
inlawrev-3979	387	60	or	or	CCONJ
inlawrev-3979	387	61	the	the	DET
inlawrev-3979	387	62	period	period	NOUN
inlawrev-3979	387	63	during	during	ADP
inlawrev-3979	387	64	which	which	PRON
inlawrev-3979	387	65	the	the	DET
inlawrev-3979	387	66	person	person	NOUN
inlawrev-3979	387	67	's	's	PART
inlawrev-3979	387	68	national	national	PROPN
inlawrev-3979	387	69	guard	guard	PROPN
inlawrev-3979	387	70	unit	unit	NOUN
inlawrev-3979	387	71	is	be	AUX
inlawrev-3979	387	72	federalized	federalize	VERB
inlawrev-3979	387	73	.	.	PUNCT
inlawrev-3979	388	1	95	95	NUM
inlawrev-3979	389	1	effective	effective	ADJ
inlawrev-3979	389	2	january	january	PROPN
inlawrev-3979	389	3	1	1	NUM
inlawrev-3979	389	4	,	,	PUNCT
inlawrev-3979	389	5	2008	2008	NUM
inlawrev-3979	389	6	,	,	PUNCT
inlawrev-3979	389	7	i.c	i.c	PROPN
inlawrev-3979	389	8	.	.	PROPN
inlawrev-3979	389	9	§	§	PROPN
inlawrev-3979	389	10	6	6	NUM
inlawrev-3979	389	11	-	-	SYM
inlawrev-3979	389	12	3	3	NUM
inlawrev-3979	389	13	-	-	PUNCT
inlawrev-3979	389	14	1	1	NUM
inlawrev-3979	389	15	-	-	SYM
inlawrev-3979	389	16	3.5	3.5	NUM
inlawrev-3979	389	17	provides	provide	VERB
inlawrev-3979	389	18	that	that	SCONJ
inlawrev-3979	389	19	qualified	qualified	ADJ
inlawrev-3979	389	20	military	military	ADJ
inlawrev-3979	389	21	income	income	NOUN
inlawrev-3979	389	22	that	that	PRON
inlawrev-3979	389	23	was	be	AUX
inlawrev-3979	389	24	included	include	VERB
inlawrev-3979	389	25	in	in	ADP
inlawrev-3979	389	26	federal	federal	ADJ
inlawrev-3979	389	27	adjusted	adjust	VERB
inlawrev-3979	389	28	gross	gross	ADJ
inlawrev-3979	389	29	income	income	NOUN
inlawrev-3979	389	30	is	be	AUX
inlawrev-3979	389	31	deducted	deduct	VERB
inlawrev-3979	389	32	for	for	ADP
inlawrev-3979	389	33	purposes	purpose	NOUN
inlawrev-3979	389	34	of	of	ADP
inlawrev-3979	389	35	determining	determine	VERB
inlawrev-3979	389	36	indiana	indiana	PROPN
inlawrev-3979	389	37	adjusted	adjust	VERB
inlawrev-3979	389	38	gross	gross	ADJ
inlawrev-3979	389	39	income	income	NOUN
inlawrev-3979	389	40	.	.	PUNCT
inlawrev-3979	390	1	96	96	NUM
inlawrev-3979	391	1	the	the	DET
inlawrev-3979	391	2	military	military	ADJ
inlawrev-3979	391	3	pay	pay	NOUN
inlawrev-3979	391	4	and	and	CCONJ
inlawrev-3979	391	5	military	military	ADJ
inlawrev-3979	391	6	retirement	retirement	NOUN
inlawrev-3979	391	7	income	income	NOUN
inlawrev-3979	391	8	tax	tax	NOUN
inlawrev-3979	391	9	deduction	deduction	NOUN
inlawrev-3979	391	10	in	in	ADP
inlawrev-3979	391	11	i.c	i.c	PROPN
inlawrev-3979	391	12	.	.	PUNCT
inlawrev-3979	392	1	§	§	PROPN
inlawrev-3979	392	2	6	6	NUM
inlawrev-3979	392	3	-	-	SYM
inlawrev-3979	392	4	3	3	NUM
inlawrev-3979	392	5	-	-	PUNCT
inlawrev-3979	392	6	2	2	NUM
inlawrev-3979	392	7	-	-	SYM
inlawrev-3979	392	8	4	4	NUM
inlawrev-3979	392	9	shall	shall	AUX
inlawrev-3979	392	10	also	also	ADV
inlawrev-3979	392	11	increase	increase	VERB
inlawrev-3979	392	12	from	from	ADP
inlawrev-3979	392	13	$	$	SYM
inlawrev-3979	392	14	2000	2000	NUM
inlawrev-3979	392	15	to	to	ADP
inlawrev-3979	392	16	$	$	SYM
inlawrev-3979	392	17	5000	5000	NUM
inlawrev-3979	392	18	in	in	ADP
inlawrev-3979	392	19	2008	2008	NUM
inlawrev-3979	392	20	.	.	PUNCT
inlawrev-3979	393	1	97	97	NUM
inlawrev-3979	393	2	adjusted	adjust	VERB
inlawrev-3979	393	3	gross	gross	ADJ
inlawrev-3979	393	4	income	income	NOUN
inlawrev-3979	393	5	tax	tax	NOUN
inlawrev-3979	393	6	legislation	legislation	NOUN
inlawrev-3979	393	7	in	in	ADP
inlawrev-3979	393	8	2007	2007	NUM
inlawrev-3979	393	9	also	also	ADV
inlawrev-3979	393	10	addressed	address	VERB
inlawrev-3979	393	11	patents	patent	NOUN
inlawrev-3979	393	12	.	.	PUNCT
inlawrev-3979	394	1	one	one	NUM
inlawrev-3979	394	2	new	new	ADJ
inlawrev-3979	394	3	addition	addition	NOUN
inlawrev-3979	394	4	is	be	AUX
inlawrev-3979	394	5	a	a	DET
inlawrev-3979	394	6	modification	modification	NOUN
inlawrev-3979	394	7	to	to	ADP
inlawrev-3979	394	8	adjusted	adjust	VERB
inlawrev-3979	394	9	gross	gross	ADJ
inlawrev-3979	394	10	income	income	NOUN
inlawrev-3979	394	11	to	to	PART
inlawrev-3979	394	12	provide	provide	VERB
inlawrev-3979	394	13	a	a	DET
inlawrev-3979	394	14	subtract	subtract	NOUN
inlawrev-3979	394	15	-	-	PUNCT
inlawrev-3979	394	16	off	off	NOUN
inlawrev-3979	394	17	for	for	ADP
inlawrev-3979	394	18	patent	patent	NOUN
inlawrev-3979	394	19	income	income	NOUN
inlawrev-3979	394	20	that	that	PRON
inlawrev-3979	394	21	is	be	AUX
inlawrev-3979	394	22	included	include	VERB
inlawrev-3979	394	23	in	in	ADP
inlawrev-3979	394	24	federal	federal	ADJ
inlawrev-3979	394	25	adjusted	adjust	VERB
inlawrev-3979	394	26	gross	gross	ADJ
inlawrev-3979	394	27	income	income	NOUN
inlawrev-3979	394	28	or	or	CCONJ
inlawrev-3979	394	29	federal	federal	ADJ
inlawrev-3979	394	30	taxable	taxable	ADJ
inlawrev-3979	394	31	income	income	NOUN
inlawrev-3979	394	32	for	for	ADP
inlawrev-3979	394	33	corporations	corporation	NOUN
inlawrev-3979	394	34	.	.	PUNCT
inlawrev-3979	395	1	98	98	NUM
inlawrev-3979	395	2	the	the	DET
inlawrev-3979	395	3	ga	ga	PROPN
inlawrev-3979	395	4	added	add	VERB
inlawrev-3979	395	5	an	an	DET
inlawrev-3979	395	6	exemption	exemption	NOUN
inlawrev-3979	395	7	from	from	ADP
inlawrev-3979	395	8	income	income	NOUN
inlawrev-3979	395	9	for	for	ADP
inlawrev-3979	395	10	"	"	PUNCT
inlawrev-3979	395	11	qualified	qualified	ADJ
inlawrev-3979	395	12	patents	patent	NOUN
inlawrev-3979	395	13	"	"	PUNCT
inlawrev-3979	395	14	in	in	ADP
inlawrev-3979	395	15	i.c	i.c	PROPN
inlawrev-3979	395	16	.	.	PUNCT
inlawrev-3979	396	1	§	§	PROPN
inlawrev-3979	396	2	6	6	NUM
inlawrev-3979	396	3	-	-	SYM
inlawrev-3979	396	4	3	3	NUM
inlawrev-3979	396	5	-	-	PUNCT
inlawrev-3979	396	6	2	2	NUM
inlawrev-3979	396	7	-	-	PUNCT
inlawrev-3979	396	8	21.7	21.7	NUM
inlawrev-3979	396	9	effective	effective	ADJ
inlawrev-3979	396	10	january	january	PROPN
inlawrev-3979	396	11	1	1	NUM
inlawrev-3979	396	12	,	,	PUNCT
inlawrev-3979	396	13	2008	2008	NUM
inlawrev-3979	396	14	.	.	PUNCT
inlawrev-3979	397	1	99	99	NUM
inlawrev-3979	397	2	a	a	DET
inlawrev-3979	397	3	"	"	PUNCT
inlawrev-3979	397	4	qualified	qualified	ADJ
inlawrev-3979	397	5	patent	patent	NOUN
inlawrev-3979	397	6	"	"	PUNCT
inlawrev-3979	397	7	is	be	AUX
inlawrev-3979	397	8	a	a	DET
inlawrev-3979	397	9	"	"	PUNCT
inlawrev-3979	397	10	utility	utility	NOUN
inlawrev-3979	397	11	patent	patent	NOUN
inlawrev-3979	397	12	"	"	PUNCT
inlawrev-3979	397	13	or	or	CCONJ
inlawrev-3979	397	14	a	a	DET
inlawrev-3979	397	15	"	"	PUNCT
inlawrev-3979	397	16	plant	plant	NOUN
inlawrev-3979	397	17	patent	patent	NOUN
inlawrev-3979	397	18	"	"	PUNCT
inlawrev-3979	397	19	issued	issue	VERB
inlawrev-3979	397	20	after	after	ADP
inlawrev-3979	397	21	december	december	PROPN
inlawrev-3979	397	22	31	31	NUM
inlawrev-3979	397	23	,	,	PUNCT
inlawrev-3979	397	24	2007	2007	NUM
inlawrev-3979	397	25	,	,	PUNCT
inlawrev-3979	397	26	"	"	PUNCT
inlawrev-3979	397	27	for	for	ADP
inlawrev-3979	397	28	an	an	DET
inlawrev-3979	397	29	invention	invention	NOUN
inlawrev-3979	397	30	resulting	result	VERB
inlawrev-3979	397	31	from	from	ADP
inlawrev-3979	397	32	a	a	DET
inlawrev-3979	397	33	development	development	NOUN
inlawrev-3979	397	34	process	process	NOUN
inlawrev-3979	397	35	conducted	conduct	VERB
inlawrev-3979	397	36	in	in	ADP
inlawrev-3979	397	37	indiana	indiana	PROPN
inlawrev-3979	397	38	.	.	PUNCT
inlawrev-3979	397	39	"	"	PUNCT
inlawrev-3979	398	1	100	100	NUM
inlawrev-3979	398	2	91	91	NUM
inlawrev-3979	398	3	.	.	PUNCT
inlawrev-3979	399	1	2007	2007	NUM
inlawrev-3979	399	2	ind	ind	NOUN
inlawrev-3979	399	3	.	.	PUNCT
inlawrev-3979	400	1	acts	act	VERB
inlawrev-3979	400	2	3686	3686	NUM
inlawrev-3979	400	3	-	-	SYM
inlawrev-3979	400	4	88	88	NUM
inlawrev-3979	400	5	.	.	PUNCT
inlawrev-3979	401	1	92	92	NUM
inlawrev-3979	401	2	.	.	PUNCT
inlawrev-3979	402	1	2007	2007	NUM
inlawrev-3979	402	2	ind	ind	NOUN
inlawrev-3979	402	3	.	.	PUNCT
inlawrev-3979	403	1	acts	act	VERB
inlawrev-3979	403	2	4129	4129	NUM
inlawrev-3979	403	3	-	-	SYM
inlawrev-3979	403	4	31	31	NUM
inlawrev-3979	403	5	.	.	PUNCT
inlawrev-3979	404	1	93	93	NUM
inlawrev-3979	404	2	.	.	PUNCT
inlawrev-3979	405	1	ind	ind	PROPN
inlawrev-3979	405	2	.	.	PUNCT
inlawrev-3979	406	1	code	code	PROPN
inlawrev-3979	406	2	§	§	PROPN
inlawrev-3979	406	3	6	6	NUM
inlawrev-3979	406	4	-	-	SYM
inlawrev-3979	406	5	2.5	2.5	NUM
inlawrev-3979	406	6	-	-	PUNCT
inlawrev-3979	406	7	10	10	NUM
inlawrev-3979	406	8	-	-	SYM
inlawrev-3979	406	9	1	1	NUM
inlawrev-3979	406	10	(	(	PUNCT
inlawrev-3979	406	11	supp	supp	NOUN
inlawrev-3979	406	12	.	.	PUNCT
inlawrev-3979	407	1	2007	2007	NUM
inlawrev-3979	407	2	)	)	PUNCT
inlawrev-3979	407	3	(	(	PUNCT
inlawrev-3979	407	4	as	as	SCONJ
inlawrev-3979	407	5	amended	amend	VERB
inlawrev-3979	407	6	by	by	ADP
inlawrev-3979	407	7	2007	2007	NUM
inlawrev-3979	407	8	ind	ind	NOUN
inlawrev-3979	407	9	.	.	PUNCT
inlawrev-3979	408	1	acts	act	VERB
inlawrev-3979	408	2	4455	4455	NUM
inlawrev-3979	408	3	-	-	SYM
inlawrev-3979	408	4	70	70	NUM
inlawrev-3979	408	5	)	)	PUNCT
inlawrev-3979	408	6	.	.	PUNCT
inlawrev-3979	409	1	94	94	NUM
inlawrev-3979	409	2	.	.	X
inlawrev-3979	410	1	2007	2007	NUM
inlawrev-3979	410	2	ind	ind	NOUN
inlawrev-3979	410	3	.	.	PUNCT
inlawrev-3979	411	1	acts	act	VERB
inlawrev-3979	411	2	3089	3089	NUM
inlawrev-3979	411	3	.	.	PUNCT
inlawrev-3979	412	1	95	95	NUM
inlawrev-3979	412	2	.	.	PUNCT
inlawrev-3979	413	1	2007	2007	NUM
inlawrev-3979	413	2	ind	ind	NOUN
inlawrev-3979	413	3	.	.	PUNCT
inlawrev-3979	414	1	acts	act	VERB
inlawrev-3979	414	2	2163	2163	NUM
inlawrev-3979	414	3	.	.	PUNCT
inlawrev-3979	415	1	96	96	NUM
inlawrev-3979	415	2	.	.	PUNCT
inlawrev-3979	416	1	i	i	PRON
inlawrev-3979	416	2	d.	d.	PROPN
inlawrev-3979	416	3	at	at	ADP
inlawrev-3979	416	4	2155	2155	NUM
inlawrev-3979	416	5	-	-	SYM
inlawrev-3979	416	6	63	63	NUM
inlawrev-3979	416	7	.	.	PUNCT
inlawrev-3979	416	8	97	97	NUM
inlawrev-3979	416	9	.	.	PUNCT
inlawrev-3979	417	1	i	i	PRON
inlawrev-3979	417	2	d.	d.	PROPN
inlawrev-3979	417	3	98	98	NUM
inlawrev-3979	417	4	.	.	PUNCT
inlawrev-3979	418	1	ind	ind	PROPN
inlawrev-3979	418	2	.	.	PUNCT
inlawrev-3979	419	1	code	code	PROPN
inlawrev-3979	419	2	§	§	PROPN
inlawrev-3979	419	3	6	6	NUM
inlawrev-3979	419	4	-	-	SYM
inlawrev-3979	419	5	3	3	NUM
inlawrev-3979	419	6	-	-	PUNCT
inlawrev-3979	419	7	1	1	NUM
inlawrev-3979	419	8	-	-	SYM
inlawrev-3979	419	9	3.5	3.5	NUM
inlawrev-3979	419	10	(	(	PUNCT
inlawrev-3979	419	11	supp	supp	NOUN
inlawrev-3979	419	12	.	.	PUNCT
inlawrev-3979	420	1	2007	2007	NUM
inlawrev-3979	420	2	)	)	PUNCT
inlawrev-3979	420	3	(	(	PUNCT
inlawrev-3979	420	4	as	as	SCONJ
inlawrev-3979	420	5	amended	amend	VERB
inlawrev-3979	420	6	by	by	ADP
inlawrev-3979	420	7	2007	2007	NUM
inlawrev-3979	420	8	ind	ind	NOUN
inlawrev-3979	420	9	.	.	PUNCT
inlawrev-3979	421	1	acts	act	VERB
inlawrev-3979	421	2	3841	3841	NUM
inlawrev-3979	421	3	-	-	SYM
inlawrev-3979	421	4	49	49	NUM
inlawrev-3979	421	5	)	)	PUNCT
inlawrev-3979	421	6	.	.	PUNCT
inlawrev-3979	422	1	99	99	NUM
inlawrev-3979	422	2	.	.	X
inlawrev-3979	422	3	2007	2007	NUM
inlawrev-3979	422	4	ind	ind	NOUN
inlawrev-3979	422	5	.	.	PUNCT
inlawrev-3979	423	1	acts	act	VERB
inlawrev-3979	423	2	3849	3849	NUM
inlawrev-3979	423	3	.	.	PUNCT
inlawrev-3979	424	1	100	100	NUM
inlawrev-3979	424	2	.	.	PUNCT
inlawrev-3979	425	1	i	i	PRON
inlawrev-3979	425	2	d.	d.	PROPN
inlawrev-3979	425	3	1	1	NUM
inlawrev-3979	425	4	282	282	NUM
inlawrev-3979	425	5	indiana	indiana	PROPN
inlawrev-3979	425	6	law	law	PROPN
inlawrev-3979	425	7	review	review	NOUN
inlawrev-3979	426	1	[	[	X
inlawrev-3979	426	2	vol	vol	NOUN
inlawrev-3979	426	3	.	.	NOUN
inlawrev-3979	426	4	4	4	NUM
inlawrev-3979	426	5	1	1	NUM
inlawrev-3979	426	6	:	:	SYM
inlawrev-3979	426	7	1	1	NUM
inlawrev-3979	426	8	27	27	NUM
inlawrev-3979	426	9	1	1	NUM
inlawrev-3979	426	10	the	the	DET
inlawrev-3979	426	11	"	"	PUNCT
inlawrev-3979	426	12	term	term	NOUN
inlawrev-3979	426	13	does	do	AUX
inlawrev-3979	426	14	not	not	PART
inlawrev-3979	426	15	include	include	VERB
inlawrev-3979	426	16	a	a	DET
inlawrev-3979	426	17	design	design	NOUN
inlawrev-3979	426	18	patent	patent	NOUN
inlawrev-3979	426	19	.	.	PUNCT
inlawrev-3979	426	20	"	"	PUNCT
inlawrev-3979	427	1	101	101	NUM
inlawrev-3979	427	2	a	a	DET
inlawrev-3979	427	3	"	"	PUNCT
inlawrev-3979	427	4	qualified	qualified	ADJ
inlawrev-3979	427	5	taxpayer	taxpayer	NOUN
inlawrev-3979	427	6	"	"	PUNCT
inlawrev-3979	427	7	is	be	AUX
inlawrev-3979	427	8	an	an	DET
inlawrev-3979	427	9	individual	individual	ADJ
inlawrev-3979	427	10	or	or	CCONJ
inlawrev-3979	427	11	corporation	corporation	NOUN
inlawrev-3979	427	12	with	with	ADP
inlawrev-3979	427	13	less	less	ADJ
inlawrev-3979	427	14	than	than	ADP
inlawrev-3979	427	15	500	500	NUM
inlawrev-3979	427	16	employees	employee	NOUN
inlawrev-3979	427	17	or	or	CCONJ
inlawrev-3979	427	18	a	a	DET
inlawrev-3979	427	19	nonprofit	nonprofit	ADJ
inlawrev-3979	427	20	organization	organization	NOUN
inlawrev-3979	427	21	,	,	PUNCT
inlawrev-3979	427	22	which	which	PRON
inlawrev-3979	427	23	is	be	AUX
inlawrev-3979	427	24	in	in	ADP
inlawrev-3979	427	25	either	either	DET
inlawrev-3979	427	26	case	case	NOUN
inlawrev-3979	427	27	domiciled	domicile	VERB
inlawrev-3979	427	28	in	in	ADP
inlawrev-3979	427	29	indiana	indiana	PROPN
inlawrev-3979	427	30	.	.	PUNCT
inlawrev-3979	428	1	102	102	NUM
inlawrev-3979	428	2	the	the	DET
inlawrev-3979	428	3	exemption	exemption	NOUN
inlawrev-3979	428	4	includes	include	VERB
inlawrev-3979	428	5	"	"	PUNCT
inlawrev-3979	428	6	[	[	X
inlawrev-3979	428	7	licensing	licensing	NOUN
inlawrev-3979	428	8	fees	fee	NOUN
inlawrev-3979	428	9	or	or	CCONJ
inlawrev-3979	428	10	other	other	ADJ
inlawrev-3979	428	11	income	income	NOUN
inlawrev-3979	428	12	received	receive	VERB
inlawrev-3979	428	13	for	for	ADP
inlawrev-3979	428	14	the	the	DET
inlawrev-3979	428	15	use	use	NOUN
inlawrev-3979	428	16	of	of	ADP
inlawrev-3979	428	17	a	a	DET
inlawrev-3979	428	18	qualified	qualified	ADJ
inlawrev-3979	428	19	patent	patent	NOUN
inlawrev-3979	428	20	,	,	PUNCT
inlawrev-3979	429	1	[	[	X
inlawrev-3979	429	2	royalties	royalty	NOUN
inlawrev-3979	429	3	received	receive	VERB
inlawrev-3979	429	4	for	for	ADP
inlawrev-3979	429	5	the	the	DET
inlawrev-3979	429	6	infringement	infringement	NOUN
inlawrev-3979	429	7	,	,	PUNCT
inlawrev-3979	429	8	receipts	receipt	NOUN
inlawrev-3979	429	9	from	from	ADP
inlawrev-3979	429	10	the	the	DET
inlawrev-3979	429	11	sale	sale	NOUN
inlawrev-3979	429	12	of	of	ADP
inlawrev-3979	429	13	a	a	DET
inlawrev-3979	429	14	qualified	qualified	ADJ
inlawrev-3979	429	15	patent	patent	NOUN
inlawrev-3979	429	16	,	,	PUNCT
inlawrev-3979	429	17	and	and	CCONJ
inlawrev-3979	429	18	income	income	NOUN
inlawrev-3979	429	19	from	from	ADP
inlawrev-3979	429	20	the	the	DET
inlawrev-3979	429	21	taxpayer	taxpayer	NOUN
inlawrev-3979	429	22	's	's	PART
inlawrev-3979	429	23	own	own	ADJ
inlawrev-3979	429	24	use	use	NOUN
inlawrev-3979	429	25	of	of	ADP
inlawrev-3979	429	26	the	the	DET
inlawrev-3979	429	27	taxpayer	taxpayer	NOUN
inlawrev-3979	429	28	's	's	PART
inlawrev-3979	429	29	qualified	qualified	ADJ
inlawrev-3979	429	30	patent	patent	NOUN
inlawrev-3979	429	31	to	to	PART
inlawrev-3979	429	32	produce	produce	VERB
inlawrev-3979	429	33	the	the	DET
inlawrev-3979	429	34	claimed	claim	VERB
inlawrev-3979	429	35	invention	invention	NOUN
inlawrev-3979	429	36	.	.	PUNCT
inlawrev-3979	429	37	"	"	PUNCT
inlawrev-3979	430	1	103	103	NUM
inlawrev-3979	430	2	however	however	ADV
inlawrev-3979	430	3	,	,	PUNCT
inlawrev-3979	430	4	the	the	DET
inlawrev-3979	430	5	total	total	ADJ
inlawrev-3979	430	6	amount	amount	NOUN
inlawrev-3979	430	7	of	of	ADP
inlawrev-3979	430	8	exemptions	exemption	NOUN
inlawrev-3979	430	9	claimed	claim	VERB
inlawrev-3979	430	10	by	by	ADP
inlawrev-3979	430	11	a	a	DET
inlawrev-3979	430	12	taxpayer	taxpayer	NOUN
inlawrev-3979	430	13	in	in	ADP
inlawrev-3979	430	14	a	a	DET
inlawrev-3979	430	15	taxable	taxable	ADJ
inlawrev-3979	430	16	year	year	NOUN
inlawrev-3979	430	17	may	may	AUX
inlawrev-3979	430	18	not	not	PART
inlawrev-3979	430	19	exceed	exceed	VERB
inlawrev-3979	430	20	$	$	SYM
inlawrev-3979	430	21	5,000,000	5,000,000	NUM
inlawrev-3979	430	22	,	,	PUNCT
inlawrev-3979	430	23	and	and	CCONJ
inlawrev-3979	430	24	it	it	PRON
inlawrev-3979	430	25	may	may	AUX
inlawrev-3979	430	26	not	not	PART
inlawrev-3979	430	27	be	be	AUX
inlawrev-3979	430	28	claimed	claim	VERB
inlawrev-3979	430	29	for	for	ADP
inlawrev-3979	430	30	more	more	ADJ
inlawrev-3979	430	31	than	than	ADP
inlawrev-3979	430	32	ten	ten	NUM
inlawrev-3979	430	33	years	year	NOUN
inlawrev-3979	430	34	.	.	PUNCT
inlawrev-3979	431	1	104	104	NUM
inlawrev-3979	431	2	for	for	ADP
inlawrev-3979	431	3	the	the	DET
inlawrev-3979	431	4	first	first	ADJ
inlawrev-3979	431	5	five	five	NUM
inlawrev-3979	431	6	years	year	NOUN
inlawrev-3979	431	7	,	,	PUNCT
inlawrev-3979	431	8	50	50	NUM
inlawrev-3979	431	9	%	%	NOUN
inlawrev-3979	431	10	of	of	ADP
inlawrev-3979	431	11	the	the	DET
inlawrev-3979	431	12	amount	amount	NOUN
inlawrev-3979	431	13	of	of	ADP
inlawrev-3979	431	14	income	income	NOUN
inlawrev-3979	431	15	received	receive	VERB
inlawrev-3979	431	16	from	from	ADP
inlawrev-3979	431	17	the	the	DET
inlawrev-3979	431	18	patent	patent	NOUN
inlawrev-3979	431	19	is	be	AUX
inlawrev-3979	431	20	exempt	exempt	ADJ
inlawrev-3979	431	21	,	,	PUNCT
inlawrev-3979	431	22	and	and	CCONJ
inlawrev-3979	431	23	the	the	DET
inlawrev-3979	431	24	percentage	percentage	NOUN
inlawrev-3979	431	25	declines	decline	VERB
inlawrev-3979	431	26	by	by	ADP
inlawrev-3979	431	27	10	10	NUM
inlawrev-3979	431	28	%	%	NOUN
inlawrev-3979	431	29	each	each	DET
inlawrev-3979	431	30	year	year	NOUN
inlawrev-3979	431	31	starting	start	VERB
inlawrev-3979	431	32	in	in	ADP
inlawrev-3979	431	33	the	the	DET
inlawrev-3979	431	34	sixth	sixth	ADJ
inlawrev-3979	431	35	year	year	NOUN
inlawrev-3979	431	36	that	that	PRON
inlawrev-3979	431	37	the	the	DET
inlawrev-3979	431	38	exemption	exemption	NOUN
inlawrev-3979	431	39	is	be	AUX
inlawrev-3979	431	40	claimed	claim	VERB
inlawrev-3979	431	41	.	.	PUNCT
inlawrev-3979	432	1	105	105	NUM
inlawrev-3979	432	2	the	the	DET
inlawrev-3979	432	3	taxpayer	taxpayer	NOUN
inlawrev-3979	432	4	is	be	AUX
inlawrev-3979	432	5	required	require	VERB
inlawrev-3979	432	6	to	to	PART
inlawrev-3979	432	7	claim	claim	VERB
inlawrev-3979	432	8	the	the	DET
inlawrev-3979	432	9	exemption	exemption	NOUN
inlawrev-3979	432	10	on	on	ADP
inlawrev-3979	432	11	the	the	DET
inlawrev-3979	432	12	qualified	qualified	ADJ
inlawrev-3979	432	13	taxpayer	taxpayer	NOUN
inlawrev-3979	432	14	's	's	PART
inlawrev-3979	432	15	state	state	NOUN
inlawrev-3979	432	16	tax	tax	NOUN
inlawrev-3979	432	17	return	return	NOUN
inlawrev-3979	432	18	and	and	CCONJ
inlawrev-3979	432	19	is	be	AUX
inlawrev-3979	432	20	to	to	PART
inlawrev-3979	432	21	submit	submit	VERB
inlawrev-3979	432	22	all	all	DET
inlawrev-3979	432	23	information	information	NOUN
inlawrev-3979	432	24	the	the	DET
inlawrev-3979	432	25	dosr	dosr	ADJ
inlawrev-3979	432	26	determines	determine	VERB
inlawrev-3979	432	27	necessary	necessary	ADJ
inlawrev-3979	432	28	for	for	ADP
inlawrev-3979	432	29	the	the	DET
inlawrev-3979	432	30	determination	determination	NOUN
inlawrev-3979	432	31	of	of	ADP
inlawrev-3979	432	32	the	the	DET
inlawrev-3979	432	33	exemption	exemption	NOUN
inlawrev-3979	432	34	.	.	PUNCT
inlawrev-3979	433	1	106	106	NUM
inlawrev-3979	433	2	additionally	additionally	ADV
inlawrev-3979	433	3	,	,	PUNCT
inlawrev-3979	433	4	the	the	DET
inlawrev-3979	433	5	ga	ga	PROPN
inlawrev-3979	433	6	passed	pass	VERB
inlawrev-3979	433	7	the	the	DET
inlawrev-3979	433	8	following	follow	VERB
inlawrev-3979	433	9	miscellaneous	miscellaneous	ADJ
inlawrev-3979	433	10	provisions	provision	NOUN
inlawrev-3979	433	11	.	.	PUNCT
inlawrev-3979	434	1	the	the	DET
inlawrev-3979	434	2	ga	ga	PROPN
inlawrev-3979	434	3	amended	amend	VERB
inlawrev-3979	434	4	i.c	i.c	PROPN
inlawrev-3979	434	5	.	.	PUNCT
inlawrev-3979	434	6	§	§	PROPN
inlawrev-3979	434	7	6	6	NUM
inlawrev-3979	434	8	-	-	SYM
inlawrev-3979	434	9	3	3	NUM
inlawrev-3979	434	10	-	-	PUNCT
inlawrev-3979	434	11	1	1	NUM
inlawrev-3979	434	12	-	-	SYM
inlawrev-3979	434	13	3.5	3.5	NUM
inlawrev-3979	434	14	to	to	PART
inlawrev-3979	434	15	require	require	VERB
inlawrev-3979	434	16	corporations	corporation	NOUN
inlawrev-3979	434	17	to	to	PART
inlawrev-3979	434	18	add	add	VERB
inlawrev-3979	434	19	back	back	ADP
inlawrev-3979	434	20	any	any	DET
inlawrev-3979	434	21	deduction	deduction	NOUN
inlawrev-3979	434	22	for	for	ADP
inlawrev-3979	434	23	dividends	dividend	NOUN
inlawrev-3979	434	24	paid	pay	VERB
inlawrev-3979	434	25	to	to	ADP
inlawrev-3979	434	26	shareholders	shareholder	NOUN
inlawrev-3979	434	27	of	of	ADP
inlawrev-3979	434	28	a	a	DET
inlawrev-3979	434	29	captive	captive	ADJ
inlawrev-3979	434	30	real	real	ADJ
inlawrev-3979	434	31	estate	estate	NOUN
inlawrev-3979	434	32	investment	investment	NOUN
inlawrev-3979	434	33	trust	trust	NOUN
inlawrev-3979	434	34	.	.	PUNCT
inlawrev-3979	435	1	107	107	NUM
inlawrev-3979	435	2	a	a	DET
inlawrev-3979	435	3	new	new	ADJ
inlawrev-3979	435	4	provision	provision	NOUN
inlawrev-3979	435	5	,	,	PUNCT
inlawrev-3979	435	6	i.c	i.c	PROPN
inlawrev-3979	435	7	.	.	PROPN
inlawrev-3979	436	1	§	§	PROPN
inlawrev-3979	436	2	6	6	NUM
inlawrev-3979	436	3	-	-	SYM
inlawrev-3979	436	4	3	3	NUM
inlawrev-3979	436	5	-	-	PUNCT
inlawrev-3979	436	6	1	1	NUM
inlawrev-3979	436	7	-	-	NUM
inlawrev-3979	436	8	34.5	34.5	NUM
inlawrev-3979	436	9	,	,	PUNCT
inlawrev-3979	436	10	defines	define	VERB
inlawrev-3979	436	11	a	a	DET
inlawrev-3979	436	12	"	"	PUNCT
inlawrev-3979	436	13	captive	captive	ADJ
inlawrev-3979	436	14	real	real	ADJ
inlawrev-3979	436	15	estate	estate	NOUN
inlawrev-3979	436	16	investment	investment	NOUN
inlawrev-3979	436	17	trust	trust	NOUN
inlawrev-3979	436	18	"	"	PUNCT
inlawrev-3979	436	19	as	as	ADP
inlawrev-3979	436	20	a	a	DET
inlawrev-3979	436	21	corporation	corporation	NOUN
inlawrev-3979	436	22	,	,	PUNCT
inlawrev-3979	436	23	a	a	DET
inlawrev-3979	436	24	trust	trust	NOUN
inlawrev-3979	436	25	,	,	PUNCT
inlawrev-3979	436	26	or	or	CCONJ
inlawrev-3979	436	27	an	an	DET
inlawrev-3979	436	28	association	association	NOUN
inlawrev-3979	436	29	:	:	PUNCT
inlawrev-3979	436	30	(	(	PUNCT
inlawrev-3979	436	31	1	1	X
inlawrev-3979	436	32	)	)	PUNCT
inlawrev-3979	436	33	that	that	PRON
inlawrev-3979	436	34	is	be	AUX
inlawrev-3979	436	35	considered	consider	VERB
inlawrev-3979	436	36	a	a	DET
inlawrev-3979	436	37	real	real	ADJ
inlawrev-3979	436	38	estate	estate	NOUN
inlawrev-3979	436	39	investment	investment	NOUN
inlawrev-3979	436	40	trust	trust	NOUN
inlawrev-3979	436	41	for	for	ADP
inlawrev-3979	436	42	the	the	DET
inlawrev-3979	436	43	taxable	taxable	ADJ
inlawrev-3979	436	44	year	year	NOUN
inlawrev-3979	436	45	under	under	ADP
inlawrev-3979	436	46	section	section	NOUN
inlawrev-3979	436	47	856	856	NUM
inlawrev-3979	436	48	of	of	ADP
inlawrev-3979	436	49	the	the	DET
inlawrev-3979	436	50	irc	irc	NOUN
inlawrev-3979	436	51	;	;	PUNCT
inlawrev-3979	436	52	(	(	PUNCT
inlawrev-3979	436	53	2	2	X
inlawrev-3979	436	54	)	)	PUNCT
inlawrev-3979	436	55	that	that	PRON
inlawrev-3979	436	56	is	be	AUX
inlawrev-3979	436	57	not	not	PART
inlawrev-3979	436	58	regularly	regularly	ADV
inlawrev-3979	436	59	traded	trade	VERB
inlawrev-3979	436	60	on	on	ADP
inlawrev-3979	436	61	an	an	DET
inlawrev-3979	436	62	established	establish	VERB
inlawrev-3979	436	63	securities	security	NOUN
inlawrev-3979	436	64	market	market	NOUN
inlawrev-3979	436	65	;	;	PUNCT
inlawrev-3979	436	66	and	and	CCONJ
inlawrev-3979	436	67	(	(	PUNCT
inlawrev-3979	436	68	3	3	X
inlawrev-3979	436	69	)	)	PUNCT
inlawrev-3979	436	70	in	in	ADP
inlawrev-3979	436	71	which	which	PRON
inlawrev-3979	436	72	more	more	ADJ
inlawrev-3979	436	73	than	than	ADP
inlawrev-3979	436	74	fifty	fifty	NUM
inlawrev-3979	436	75	percent	percent	NOUN
inlawrev-3979	436	76	(	(	PUNCT
inlawrev-3979	436	77	50	50	NUM
inlawrev-3979	436	78	%	%	NOUN
inlawrev-3979	436	79	)	)	PUNCT
inlawrev-3979	436	80	of	of	ADP
inlawrev-3979	436	81	the	the	DET
inlawrev-3979	436	82	:	:	PUNCT
inlawrev-3979	436	83	(	(	PUNCT
inlawrev-3979	436	84	a	a	X
inlawrev-3979	436	85	)	)	PUNCT
inlawrev-3979	436	86	voting	voting	NOUN
inlawrev-3979	436	87	power	power	NOUN
inlawrev-3979	436	88	;	;	PUNCT
inlawrev-3979	436	89	(	(	PUNCT
inlawrev-3979	436	90	b	b	X
inlawrev-3979	436	91	)	)	PUNCT
inlawrev-3979	436	92	beneficial	beneficial	ADJ
inlawrev-3979	436	93	interests	interest	NOUN
inlawrev-3979	436	94	;	;	PUNCT
inlawrev-3979	436	95	or	or	CCONJ
inlawrev-3979	436	96	(	(	PUNCT
inlawrev-3979	436	97	c	c	NOUN
inlawrev-3979	436	98	)	)	PUNCT
inlawrev-3979	436	99	shares	share	NOUN
inlawrev-3979	436	100	;	;	PUNCT
inlawrev-3979	436	101	are	be	AUX
inlawrev-3979	436	102	owned	own	VERB
inlawrev-3979	436	103	or	or	CCONJ
inlawrev-3979	436	104	controlled	control	VERB
inlawrev-3979	436	105	...	...	PUNCT
inlawrev-3979	436	106	by	by	ADP
inlawrev-3979	436	107	a	a	DET
inlawrev-3979	436	108	single	single	ADJ
inlawrev-3979	436	109	entity	entity	NOUN
inlawrev-3979	436	110	.	.	PUNCT
inlawrev-3979	437	1	108	108	NUM
inlawrev-3979	437	2	a	a	DET
inlawrev-3979	437	3	retroactive	retroactive	ADJ
inlawrev-3979	437	4	amendment	amendment	NOUN
inlawrev-3979	437	5	to	to	ADP
inlawrev-3979	437	6	i.c	i.c	PROPN
inlawrev-3979	437	7	.	.	PUNCT
inlawrev-3979	438	1	§	§	PROPN
inlawrev-3979	438	2	6	6	NUM
inlawrev-3979	438	3	-	-	SYM
inlawrev-3979	438	4	3	3	NUM
inlawrev-3979	438	5	-	-	PUNCT
inlawrev-3979	438	6	3	3	NUM
inlawrev-3979	438	7	-	-	SYM
inlawrev-3979	438	8	12	12	NUM
inlawrev-3979	438	9	provides	provide	VERB
inlawrev-3979	438	10	that	that	SCONJ
inlawrev-3979	438	11	an	an	DET
inlawrev-3979	438	12	owner	owner	NOUN
inlawrev-3979	438	13	of	of	ADP
inlawrev-3979	438	14	a	a	DET
inlawrev-3979	438	15	college	college	NOUN
inlawrev-3979	438	16	choice	choice	NOUN
inlawrev-3979	438	17	529	529	NUM
inlawrev-3979	438	18	education	education	NOUN
inlawrev-3979	438	19	savings	saving	NOUN
inlawrev-3979	438	20	plan	plan	NOUN
inlawrev-3979	438	21	that	that	PRON
inlawrev-3979	438	22	makes	make	VERB
inlawrev-3979	438	23	a	a	DET
inlawrev-3979	438	24	non	non	ADJ
inlawrev-3979	438	25	-	-	ADJ
inlawrev-3979	438	26	qualified	qualified	ADJ
inlawrev-3979	438	27	withdrawal	withdrawal	NOUN
inlawrev-3979	438	28	must	must	AUX
inlawrev-3979	438	29	repay	repay	VERB
inlawrev-3979	438	30	all	all	PRON
inlawrev-3979	438	31	or	or	CCONJ
inlawrev-3979	438	32	part	part	NOUN
inlawrev-3979	438	33	of	of	ADP
inlawrev-3979	438	34	the	the	DET
inlawrev-3979	438	35	credit	credit	NOUN
inlawrev-3979	438	36	in	in	ADP
inlawrev-3979	438	37	the	the	DET
inlawrev-3979	438	38	taxable	taxable	ADJ
inlawrev-3979	438	39	year	year	NOUN
inlawrev-3979	438	40	in	in	ADP
inlawrev-3979	438	41	which	which	PRON
inlawrev-3979	438	42	the	the	DET
inlawrev-3979	438	43	non	non	ADJ
inlawrev-3979	438	44	-	-	ADJ
inlawrev-3979	438	45	qualified	qualified	ADJ
inlawrev-3979	438	46	withdrawal	withdrawal	NOUN
inlawrev-3979	438	47	was	be	AUX
inlawrev-3979	438	48	made	make	VERB
inlawrev-3979	438	49	.	.	PUNCT
inlawrev-3979	439	1	109	109	NUM
inlawrev-3979	439	2	the	the	DET
inlawrev-3979	439	3	amount	amount	NOUN
inlawrev-3979	439	4	the	the	DET
inlawrev-3979	439	5	taxpayer	taxpayer	NOUN
inlawrev-3979	439	6	must	must	AUX
inlawrev-3979	439	7	repay	repay	VERB
inlawrev-3979	439	8	is	be	AUX
inlawrev-3979	439	9	equal	equal	ADJ
inlawrev-3979	439	10	to	to	ADP
inlawrev-3979	439	11	the	the	DET
inlawrev-3979	439	12	lesser	less	ADJ
inlawrev-3979	439	13	of	of	ADP
inlawrev-3979	439	14	:	:	PUNCT
inlawrev-3979	439	15	(	(	PUNCT
inlawrev-3979	439	16	1	1	X
inlawrev-3979	439	17	)	)	PUNCT
inlawrev-3979	439	18	twenty	twenty	NUM
inlawrev-3979	439	19	percent	percent	NOUN
inlawrev-3979	439	20	(	(	PUNCT
inlawrev-3979	439	21	20	20	NUM
inlawrev-3979	439	22	%	%	NOUN
inlawrev-3979	439	23	)	)	PUNCT
inlawrev-3979	439	24	of	of	ADP
inlawrev-3979	439	25	the	the	DET
inlawrev-3979	439	26	total	total	ADJ
inlawrev-3979	439	27	amount	amount	NOUN
inlawrev-3979	439	28	of	of	ADP
inlawrev-3979	439	29	non	non	ADJ
inlawrev-3979	439	30	-	-	ADJ
inlawrev-3979	439	31	qualified	qualified	ADJ
inlawrev-3979	439	32	withdrawals	withdrawal	NOUN
inlawrev-3979	439	33	made	make	VERB
inlawrev-3979	439	34	during	during	ADP
inlawrev-3979	439	35	the	the	DET
inlawrev-3979	439	36	taxable	taxable	ADJ
inlawrev-3979	439	37	year	year	NOUN
inlawrev-3979	439	38	from	from	ADP
inlawrev-3979	439	39	the	the	DET
inlawrev-3979	439	40	account	account	NOUN
inlawrev-3979	439	41	;	;	PUNCT
inlawrev-3979	439	42	or	or	CCONJ
inlawrev-3979	439	43	(	(	PUNCT
inlawrev-3979	439	44	2	2	X
inlawrev-3979	439	45	)	)	PUNCT
inlawrev-3979	439	46	the	the	DET
inlawrev-3979	439	47	excess	excess	NOUN
inlawrev-3979	439	48	of	of	ADP
inlawrev-3979	439	49	.	.	PUNCT
inlawrev-3979	439	50	.	.	PUNCT
inlawrev-3979	439	51	.	.	PUNCT
inlawrev-3979	440	1	the	the	DET
inlawrev-3979	440	2	cumulative	cumulative	ADJ
inlawrev-3979	440	3	amount	amount	NOUN
inlawrev-3979	440	4	of	of	ADP
inlawrev-3979	440	5	all	all	DET
inlawrev-3979	440	6	credits	credit	NOUN
inlawrev-3979	440	7	provided	provide	VERB
inlawrev-3979	440	8	by	by	ADP
inlawrev-3979	440	9	this	this	DET
inlawrev-3979	440	10	section	section	NOUN
inlawrev-3979	440	11	that	that	PRON
inlawrev-3979	440	12	are	be	AUX
inlawrev-3979	440	13	claimed	claim	VERB
inlawrev-3979	440	14	by	by	ADP
inlawrev-3979	440	15	a	a	DET
inlawrev-3979	440	16	taxpayer	taxpayer	NOUN
inlawrev-3979	440	17	with	with	ADP
inlawrev-3979	440	18	respect	respect	NOUN
inlawrev-3979	440	19	to	to	ADP
inlawrev-3979	440	20	the	the	DET
inlawrev-3979	440	21	taxpayer	taxpayer	NOUN
inlawrev-3979	440	22	's	's	PART
inlawrev-3979	440	23	contributions	contribution	NOUN
inlawrev-3979	440	24	to	to	ADP
inlawrev-3979	440	25	the	the	DET
inlawrev-3979	440	26	account	account	NOUN
inlawrev-3979	440	27	101	101	NUM
inlawrev-3979	440	28	.	.	PUNCT
inlawrev-3979	441	1	i	i	PRON
inlawrev-3979	441	2	d.	d.	PROPN
inlawrev-3979	441	3	102	102	NUM
inlawrev-3979	441	4	.	.	PUNCT
inlawrev-3979	442	1	i	i	PRON
inlawrev-3979	442	2	d.	d.	PROPN
inlawrev-3979	442	3	103	103	NUM
inlawrev-3979	442	4	.	.	PUNCT
inlawrev-3979	443	1	i	i	PRON
inlawrev-3979	443	2	d.	d.	PROPN
inlawrev-3979	443	3	104	104	NUM
inlawrev-3979	443	4	.	.	PUNCT
inlawrev-3979	444	1	i	i	PRON
inlawrev-3979	444	2	d.	d.	PROPN
inlawrev-3979	444	3	105	105	NUM
inlawrev-3979	444	4	.	.	PUNCT
inlawrev-3979	445	1	i	i	PRON
inlawrev-3979	445	2	d.	d.	PROPN
inlawrev-3979	445	3	106	106	NUM
inlawrev-3979	445	4	.	.	PUNCT
inlawrev-3979	446	1	i	i	PRON
inlawrev-3979	446	2	d.	d.	PROPN
inlawrev-3979	446	3	107	107	NUM
inlawrev-3979	446	4	.	.	PUNCT
inlawrev-3979	447	1	2007	2007	NUM
inlawrev-3979	447	2	ind	ind	NOUN
inlawrev-3979	447	3	.	.	PUNCT
inlawrev-3979	448	1	acts	act	VERB
inlawrev-3979	448	2	3037	3037	NUM
inlawrev-3979	448	3	-	-	SYM
inlawrev-3979	448	4	45	45	NUM
inlawrev-3979	448	5	.	.	NOUN
inlawrev-3979	448	6	108	108	NUM
inlawrev-3979	448	7	.	.	PUNCT
inlawrev-3979	449	1	i	i	PRON
inlawrev-3979	449	2	d.	d.	PROPN
inlawrev-3979	449	3	at	at	ADP
inlawrev-3979	449	4	3045	3045	NUM
inlawrev-3979	449	5	-	-	SYM
inlawrev-3979	449	6	46	46	NUM
inlawrev-3979	449	7	.	.	PUNCT
inlawrev-3979	449	8	109	109	NUM
inlawrev-3979	449	9	.	.	PUNCT
inlawrev-3979	450	1	i	i	PRON
inlawrev-3979	450	2	d.	d.	PROPN
inlawrev-3979	450	3	at	at	ADP
inlawrev-3979	450	4	3051	3051	NUM
inlawrev-3979	450	5	-	-	SYM
inlawrev-3979	450	6	53	53	NUM
inlawrev-3979	450	7	.	.	PUNCT
inlawrev-3979	450	8	2008	2008	NUM
inlawrev-3979	450	9	]	]	PUNCT
inlawrev-3979	450	10	tax	tax	NOUN
inlawrev-3979	450	11	law	law	NOUN
inlawrev-3979	450	12	1283	1283	NUM
inlawrev-3979	450	13	for	for	ADP
inlawrev-3979	450	14	all	all	DET
inlawrev-3979	450	15	taxable	taxable	ADJ
inlawrev-3979	450	16	years	year	NOUN
inlawrev-3979	450	17	beginning	begin	VERB
inlawrev-3979	450	18	on	on	ADP
inlawrev-3979	450	19	or	or	CCONJ
inlawrev-3979	450	20	after	after	ADP
inlawrev-3979	450	21	january	january	PROPN
inlawrev-3979	450	22	1	1	NUM
inlawrev-3979	450	23	,	,	PUNCT
inlawrev-3979	450	24	2007	2007	NUM
inlawrev-3979	450	25	.	.	PUNCT
inlawrev-3979	451	1	no	no	DET
inlawrev-3979	451	2	any	any	DET
inlawrev-3979	451	3	required	required	ADJ
inlawrev-3979	451	4	repayment	repayment	NOUN
inlawrev-3979	451	5	shall	shall	AUX
inlawrev-3979	451	6	be	be	AUX
inlawrev-3979	451	7	made	make	VERB
inlawrev-3979	451	8	"	"	PUNCT
inlawrev-3979	451	9	on	on	ADP
inlawrev-3979	451	10	the	the	DET
inlawrev-3979	451	11	account	account	NOUN
inlawrev-3979	451	12	owner	owner	NOUN
inlawrev-3979	451	13	's	's	PART
inlawrev-3979	451	14	annual	annual	ADJ
inlawrev-3979	451	15	income	income	NOUN
inlawrev-3979	451	16	tax	tax	NOUN
inlawrev-3979	451	17	return	return	NOUN
inlawrev-3979	451	18	for	for	ADP
inlawrev-3979	451	19	any	any	DET
inlawrev-3979	451	20	taxable	taxable	ADJ
inlawrev-3979	451	21	year	year	NOUN
inlawrev-3979	451	22	in	in	ADP
inlawrev-3979	451	23	which	which	PRON
inlawrev-3979	451	24	a	a	DET
inlawrev-3979	451	25	non	non	ADJ
inlawrev-3979	451	26	-	-	ADJ
inlawrev-3979	451	27	qualified	qualified	ADJ
inlawrev-3979	451	28	withdrawal	withdrawal	NOUN
inlawrev-3979	451	29	is	be	AUX
inlawrev-3979	451	30	made	make	VERB
inlawrev-3979	451	31	.	.	PUNCT
inlawrev-3979	451	32	"	"	PUNCT
inlawrev-3979	452	1	111	111	NUM
inlawrev-3979	452	2	the	the	DET
inlawrev-3979	452	3	ga	ga	PROPN
inlawrev-3979	452	4	added	add	VERB
inlawrev-3979	452	5	i.c	i.c	PROPN
inlawrev-3979	452	6	.	.	PROPN
inlawrev-3979	453	1	§	§	PROPN
inlawrev-3979	453	2	6	6	NUM
inlawrev-3979	453	3	-	-	SYM
inlawrev-3979	453	4	3	3	NUM
inlawrev-3979	453	5	-	-	PUNCT
inlawrev-3979	453	6	4	4	NUM
inlawrev-3979	453	7	-	-	SYM
inlawrev-3979	453	8	1	1	NUM
inlawrev-3979	453	9	.5	.5	NUM
inlawrev-3979	453	10	to	to	PART
inlawrev-3979	453	11	provide	provide	VERB
inlawrev-3979	453	12	that	that	SCONJ
inlawrev-3979	453	13	if	if	SCONJ
inlawrev-3979	453	14	a	a	DET
inlawrev-3979	453	15	professional	professional	ADJ
inlawrev-3979	453	16	preparer	preparer	NOUN
inlawrev-3979	453	17	files	file	VERB
inlawrev-3979	453	18	more	more	ADJ
inlawrev-3979	453	19	than	than	ADP
inlawrev-3979	453	20	100	100	NUM
inlawrev-3979	453	21	tax	tax	NOUN
inlawrev-3979	453	22	returns	return	NOUN
inlawrev-3979	453	23	in	in	ADP
inlawrev-3979	453	24	a	a	DET
inlawrev-3979	453	25	calendar	calendar	NOUN
inlawrev-3979	453	26	year	year	NOUN
inlawrev-3979	453	27	for	for	ADP
inlawrev-3979	453	28	individuals	individual	NOUN
inlawrev-3979	453	29	,	,	PUNCT
inlawrev-3979	453	30	then	then	ADV
inlawrev-3979	453	31	the	the	DET
inlawrev-3979	453	32	paid	pay	VERB
inlawrev-3979	453	33	preparer	preparer	NOUN
inlawrev-3979	453	34	is	be	AUX
inlawrev-3979	453	35	to	to	PART
inlawrev-3979	453	36	file	file	VERB
inlawrev-3979	453	37	returns	return	NOUN
inlawrev-3979	453	38	for	for	ADP
inlawrev-3979	453	39	individuals	individual	NOUN
inlawrev-3979	453	40	in	in	ADP
inlawrev-3979	453	41	an	an	DET
inlawrev-3979	453	42	electronic	electronic	ADJ
inlawrev-3979	453	43	format	format	NOUN
inlawrev-3979	453	44	for	for	ADP
inlawrev-3979	453	45	the	the	DET
inlawrev-3979	453	46	subsequent	subsequent	ADJ
inlawrev-3979	453	47	year	year	NOUN
inlawrev-3979	453	48	as	as	SCONJ
inlawrev-3979	453	49	specified	specify	VERB
inlawrev-3979	453	50	by	by	ADP
inlawrev-3979	453	51	the	the	DET
inlawrev-3979	453	52	dosr	dosr	NOUN
inlawrev-3979	453	53	.	.	PUNCT
inlawrev-3979	454	1	112	112	NUM
inlawrev-3979	454	2	the	the	DET
inlawrev-3979	454	3	following	follow	VERB
inlawrev-3979	454	4	amendments	amendment	NOUN
inlawrev-3979	454	5	concern	concern	NOUN
inlawrev-3979	454	6	estimated	estimate	VERB
inlawrev-3979	454	7	payments	payment	NOUN
inlawrev-3979	454	8	.	.	PUNCT
inlawrev-3979	455	1	an	an	DET
inlawrev-3979	455	2	amendment	amendment	NOUN
inlawrev-3979	455	3	to	to	ADP
inlawrev-3979	455	4	i.c	i.c	PROPN
inlawrev-3979	455	5	.	.	PUNCT
inlawrev-3979	456	1	§	§	PROPN
inlawrev-3979	456	2	6	6	NUM
inlawrev-3979	456	3	-	-	SYM
inlawrev-3979	456	4	3	3	NUM
inlawrev-3979	456	5	-	-	PUNCT
inlawrev-3979	456	6	4	4	NUM
inlawrev-3979	456	7	-	-	SYM
inlawrev-3979	456	8	4.1	4.1	NUM
inlawrev-3979	456	9	provides	provide	VERB
inlawrev-3979	456	10	that	that	SCONJ
inlawrev-3979	456	11	if	if	SCONJ
inlawrev-3979	456	12	an	an	DET
inlawrev-3979	456	13	individual	individual	NOUN
inlawrev-3979	456	14	's	's	PART
inlawrev-3979	456	15	annual	annual	ADJ
inlawrev-3979	456	16	unpaid	unpaid	ADJ
inlawrev-3979	456	17	liability	liability	NOUN
inlawrev-3979	456	18	is	be	AUX
inlawrev-3979	456	19	less	less	ADJ
inlawrev-3979	456	20	than	than	ADP
inlawrev-3979	456	21	$	$	SYM
inlawrev-3979	456	22	1000	1000	NUM
inlawrev-3979	456	23	,	,	PUNCT
inlawrev-3979	456	24	the	the	DET
inlawrev-3979	456	25	taxpayer	taxpayer	NOUN
inlawrev-3979	456	26	is	be	AUX
inlawrev-3979	456	27	not	not	PART
inlawrev-3979	456	28	required	require	VERB
inlawrev-3979	456	29	to	to	PART
inlawrev-3979	456	30	file	file	VERB
inlawrev-3979	456	31	quarterly	quarterly	ADJ
inlawrev-3979	456	32	estimated	estimate	VERB
inlawrev-3979	456	33	payments	payment	NOUN
inlawrev-3979	456	34	.	.	PUNCT
inlawrev-3979	457	1	113	113	NUM
inlawrev-3979	457	2	the	the	DET
inlawrev-3979	457	3	previous	previous	ADJ
inlawrev-3979	457	4	amount	amount	NOUN
inlawrev-3979	457	5	was	be	AUX
inlawrev-3979	457	6	$	$	SYM
inlawrev-3979	457	7	400	400	NUM
inlawrev-3979	457	8	.	.	PUNCT
inlawrev-3979	457	9	114	114	NUM
inlawrev-3979	458	1	a	a	DET
inlawrev-3979	458	2	corporation	corporation	NOUN
inlawrev-3979	458	3	for	for	ADP
inlawrev-3979	458	4	taxable	taxable	ADJ
inlawrev-3979	458	5	years	year	NOUN
inlawrev-3979	458	6	beginning	begin	VERB
inlawrev-3979	458	7	after	after	ADP
inlawrev-3979	458	8	december	december	PROPN
inlawrev-3979	458	9	15	15	NUM
inlawrev-3979	458	10	,	,	PUNCT
inlawrev-3979	458	11	2007	2007	NUM
inlawrev-3979	458	12	,	,	PUNCT
inlawrev-3979	458	13	is	be	AUX
inlawrev-3979	458	14	also	also	ADV
inlawrev-3979	458	15	not	not	PART
inlawrev-3979	458	16	required	require	VERB
inlawrev-3979	458	17	to	to	PART
inlawrev-3979	458	18	file	file	VERB
inlawrev-3979	458	19	quarterly	quarterly	ADJ
inlawrev-3979	458	20	estimated	estimate	VERB
inlawrev-3979	458	21	payments	payment	NOUN
inlawrev-3979	458	22	if	if	SCONJ
inlawrev-3979	458	23	its	its	PRON
inlawrev-3979	458	24	annual	annual	ADJ
inlawrev-3979	458	25	unpaid	unpaid	ADJ
inlawrev-3979	458	26	liability	liability	NOUN
inlawrev-3979	458	27	is	be	AUX
inlawrev-3979	458	28	less	less	ADJ
inlawrev-3979	458	29	than	than	ADP
inlawrev-3979	458	30	$	$	SYM
inlawrev-3979	458	31	2500	2500	NUM
inlawrev-3979	458	32	.	.	PUNCT
inlawrev-3979	459	1	115	115	NUM
inlawrev-3979	460	1	the	the	DET
inlawrev-3979	460	2	previous	previous	ADJ
inlawrev-3979	460	3	limitation	limitation	NOUN
inlawrev-3979	460	4	was	be	AUX
inlawrev-3979	460	5	$	$	SYM
inlawrev-3979	460	6	1000	1000	NUM
inlawrev-3979	460	7	.	.	PUNCT
inlawrev-3979	461	1	116	116	NUM
inlawrev-3979	461	2	corporations	corporation	NOUN
inlawrev-3979	461	3	required	require	VERB
inlawrev-3979	461	4	to	to	PART
inlawrev-3979	461	5	make	make	VERB
inlawrev-3979	461	6	quarterly	quarterly	ADJ
inlawrev-3979	461	7	estimated	estimate	VERB
inlawrev-3979	461	8	payments	payment	NOUN
inlawrev-3979	461	9	are	be	AUX
inlawrev-3979	461	10	permitted	permit	VERB
inlawrev-3979	461	11	to	to	PART
inlawrev-3979	461	12	use	use	VERB
inlawrev-3979	461	13	"	"	PUNCT
inlawrev-3979	461	14	the	the	DET
inlawrev-3979	461	15	annualized	annualize	VERB
inlawrev-3979	461	16	income	income	NOUN
inlawrev-3979	461	17	installment	installment	NOUN
inlawrev-3979	461	18	calculated	calculate	VERB
inlawrev-3979	461	19	in	in	ADP
inlawrev-3979	461	20	the	the	DET
inlawrev-3979	461	21	manner	manner	NOUN
inlawrev-3979	461	22	provided	provide	VERB
inlawrev-3979	461	23	by	by	ADP
inlawrev-3979	461	24	section	section	NOUN
inlawrev-3979	461	25	6655(e	6655(e	NOUN
inlawrev-3979	461	26	)	)	PUNCT
inlawrev-3979	461	27	of	of	ADP
inlawrev-3979	461	28	the	the	DET
inlawrev-3979	461	29	internal	internal	ADJ
inlawrev-3979	461	30	revenue	revenue	NOUN
inlawrev-3979	461	31	code	code	NOUN
inlawrev-3979	461	32	as	as	SCONJ
inlawrev-3979	461	33	applied	apply	VERB
inlawrev-3979	461	34	to	to	ADP
inlawrev-3979	461	35	the	the	DET
inlawrev-3979	461	36	corporation	corporation	NOUN
inlawrev-3979	461	37	's	's	PART
inlawrev-3979	461	38	liability	liability	NOUN
inlawrev-3979	461	39	for	for	ADP
inlawrev-3979	461	40	adjusted	adjust	VERB
inlawrev-3979	461	41	gross	gross	ADJ
inlawrev-3979	461	42	income	income	NOUN
inlawrev-3979	461	43	tax	tax	NOUN
inlawrev-3979	461	44	.	.	PUNCT
inlawrev-3979	461	45	"	"	PUNCT
inlawrev-3979	462	1	117	117	NUM
inlawrev-3979	462	2	furthermore	furthermore	ADV
inlawrev-3979	462	3	,	,	PUNCT
inlawrev-3979	462	4	this	this	DET
inlawrev-3979	462	5	section	section	NOUN
inlawrev-3979	462	6	also	also	ADV
inlawrev-3979	462	7	reduces	reduce	VERB
inlawrev-3979	462	8	the	the	DET
inlawrev-3979	462	9	filing	filing	NOUN
inlawrev-3979	462	10	threshold	threshold	NOUN
inlawrev-3979	462	11	for	for	ADP
inlawrev-3979	462	12	eft	eft	PROPN
inlawrev-3979	462	13	payments	payment	NOUN
inlawrev-3979	462	14	for	for	ADP
inlawrev-3979	462	15	corporate	corporate	ADJ
inlawrev-3979	462	16	estimated	estimate	VERB
inlawrev-3979	462	17	taxes	taxis	NOUN
inlawrev-3979	462	18	from	from	ADP
inlawrev-3979	462	19	$	$	SYM
inlawrev-3979	462	20	10,000	10,000	NUM
inlawrev-3979	462	21	to	to	PART
inlawrev-3979	462	22	$	$	SYM
inlawrev-3979	462	23	5000	5000	NUM
inlawrev-3979	462	24	.	.	PUNCT
inlawrev-3979	463	1	118	118	NUM
inlawrev-3979	463	2	the	the	DET
inlawrev-3979	463	3	ga	ga	PROPN
inlawrev-3979	463	4	changed	change	VERB
inlawrev-3979	463	5	the	the	DET
inlawrev-3979	463	6	requirement	requirement	NOUN
inlawrev-3979	463	7	for	for	ADP
inlawrev-3979	463	8	monthly	monthly	ADJ
inlawrev-3979	463	9	withholding	withholding	NOUN
inlawrev-3979	463	10	taxes	taxis	NOUN
inlawrev-3979	463	11	to	to	PART
inlawrev-3979	463	12	be	be	AUX
inlawrev-3979	463	13	remitted	remit	VERB
inlawrev-3979	463	14	by	by	ADP
inlawrev-3979	463	15	eft	eft	PROPN
inlawrev-3979	463	16	from	from	ADP
inlawrev-3979	463	17	$	$	SYM
inlawrev-3979	463	18	10,000	10,000	NUM
inlawrev-3979	463	19	to	to	PART
inlawrev-3979	463	20	$	$	SYM
inlawrev-3979	463	21	5000	5000	NUM
inlawrev-3979	463	22	.	.	PUNCT
inlawrev-3979	464	1	119	119	NUM
inlawrev-3979	464	2	partnerships	partnership	NOUN
inlawrev-3979	464	3	that	that	PRON
inlawrev-3979	464	4	have	have	VERB
inlawrev-3979	464	5	nonresident	nonresident	ADJ
inlawrev-3979	464	6	partners	partner	NOUN
inlawrev-3979	464	7	are	be	AUX
inlawrev-3979	464	8	also	also	ADV
inlawrev-3979	464	9	required	require	VERB
inlawrev-3979	464	10	to	to	PART
inlawrev-3979	464	11	file	file	VERB
inlawrev-3979	464	12	a	a	DET
inlawrev-3979	464	13	composite	composite	ADJ
inlawrev-3979	464	14	return	return	NOUN
inlawrev-3979	464	15	which	which	PRON
inlawrev-3979	464	16	includes	include	VERB
inlawrev-3979	464	17	all	all	DET
inlawrev-3979	464	18	nonresident	nonresident	ADJ
inlawrev-3979	464	19	partners	partner	NOUN
inlawrev-3979	464	20	.	.	PUNCT
inlawrev-3979	465	1	120	120	NUM
inlawrev-3979	465	2	a	a	DET
inlawrev-3979	465	3	nonresident	nonresident	NOUN
inlawrev-3979	465	4	is	be	AUX
inlawrev-3979	465	5	not	not	PART
inlawrev-3979	465	6	prohibited	prohibit	VERB
inlawrev-3979	465	7	from	from	ADP
inlawrev-3979	465	8	being	be	AUX
inlawrev-3979	465	9	part	part	NOUN
inlawrev-3979	465	10	of	of	ADP
inlawrev-3979	465	11	the	the	DET
inlawrev-3979	465	12	composite	composite	ADJ
inlawrev-3979	465	13	return	return	NOUN
inlawrev-3979	465	14	if	if	SCONJ
inlawrev-3979	465	15	they	they	PRON
inlawrev-3979	465	16	have	have	VERB
inlawrev-3979	465	17	other	other	ADJ
inlawrev-3979	465	18	income	income	NOUN
inlawrev-3979	465	19	from	from	ADP
inlawrev-3979	465	20	indiana	indiana	PROPN
inlawrev-3979	465	21	.	.	PUNCT
inlawrev-3979	466	1	121	121	NUM
inlawrev-3979	466	2	s	s	PART
inlawrev-3979	466	3	corporations	corporation	NOUN
inlawrev-3979	466	4	that	that	PRON
inlawrev-3979	466	5	have	have	VERB
inlawrev-3979	466	6	nonresident	nonresident	ADJ
inlawrev-3979	466	7	shareholders	shareholder	NOUN
inlawrev-3979	466	8	are	be	AUX
inlawrev-3979	466	9	also	also	ADV
inlawrev-3979	466	10	required	require	VERB
inlawrev-3979	466	11	to	to	PART
inlawrev-3979	466	12	file	file	VERB
inlawrev-3979	466	13	a	a	DET
inlawrev-3979	466	14	composite	composite	ADJ
inlawrev-3979	466	15	return	return	NOUN
inlawrev-3979	466	16	for	for	ADP
inlawrev-3979	466	17	all	all	DET
inlawrev-3979	466	18	nonresident	nonresident	ADJ
inlawrev-3979	466	19	shareholders	shareholder	NOUN
inlawrev-3979	466	20	,	,	PUNCT
inlawrev-3979	466	21	including	include	VERB
inlawrev-3979	466	22	nonresident	nonresident	ADJ
inlawrev-3979	466	23	shareholders	shareholder	NOUN
inlawrev-3979	466	24	that	that	PRON
inlawrev-3979	466	25	have	have	VERB
inlawrev-3979	466	26	no	no	DET
inlawrev-3979	466	27	other	other	ADJ
inlawrev-3979	466	28	income	income	NOUN
inlawrev-3979	466	29	from	from	ADP
inlawrev-3979	466	30	indiana	indiana	PROPN
inlawrev-3979	466	31	.	.	PUNCT
inlawrev-3979	467	1	122	122	NUM
inlawrev-3979	467	2	the	the	DET
inlawrev-3979	467	3	ga	ga	PROPN
inlawrev-3979	467	4	also	also	ADV
inlawrev-3979	467	5	updated	update	VERB
inlawrev-3979	467	6	the	the	DET
inlawrev-3979	467	7	definition	definition	NOUN
inlawrev-3979	467	8	of	of	ADP
inlawrev-3979	467	9	"	"	PUNCT
inlawrev-3979	467	10	adjusted	adjusted	ADJ
inlawrev-3979	467	11	gross	gross	ADJ
inlawrev-3979	467	12	income	income	NOUN
inlawrev-3979	467	13	"	"	PUNCT
inlawrev-3979	467	14	in	in	ADP
inlawrev-3979	467	15	i.c	i.c	PROPN
inlawrev-3979	467	16	.	.	PUNCT
inlawrev-3979	468	1	§	§	PROPN
inlawrev-3979	468	2	6	6	NUM
inlawrev-3979	468	3	-	-	SYM
inlawrev-3979	468	4	31	31	NUM
inlawrev-3979	468	5	-	-	SYM
inlawrev-3979	468	6	11	11	NUM
inlawrev-3979	468	7	to	to	PART
inlawrev-3979	468	8	correspond	correspond	VERB
inlawrev-3979	468	9	to	to	ADP
inlawrev-3979	468	10	the	the	DET
inlawrev-3979	468	11	federal	federal	ADJ
inlawrev-3979	468	12	definition	definition	NOUN
inlawrev-3979	468	13	of	of	ADP
inlawrev-3979	468	14	"	"	PUNCT
inlawrev-3979	468	15	adjusted	adjusted	ADJ
inlawrev-3979	468	16	gross	gross	ADJ
inlawrev-3979	468	17	income	income	NOUN
inlawrev-3979	468	18	"	"	PUNCT
inlawrev-3979	468	19	which	which	PRON
inlawrev-3979	468	20	is	be	AUX
inlawrev-3979	468	21	contained	contain	VERB
inlawrev-3979	468	22	in	in	ADP
inlawrev-3979	468	23	the	the	DET
inlawrev-3979	468	24	irc	irc	NOUN
inlawrev-3979	468	25	.	.	NOUN
inlawrev-3979	468	26	123	123	NUM
inlawrev-3979	468	27	provisions	provision	NOUN
inlawrev-3979	468	28	that	that	PRON
inlawrev-3979	468	29	are	be	AUX
inlawrev-3979	468	30	incorporated	incorporate	VERB
inlawrev-3979	468	31	into	into	ADP
inlawrev-3979	468	32	the	the	DET
inlawrev-3979	468	33	definition	definition	NOUN
inlawrev-3979	468	34	of	of	ADP
inlawrev-3979	468	35	110	110	NUM
inlawrev-3979	468	36	.	.	PUNCT
inlawrev-3979	469	1	i	i	PRON
inlawrev-3979	469	2	d.	d.	PROPN
inlawrev-3979	469	3	111	111	NUM
inlawrev-3979	469	4	.	.	PUNCT
inlawrev-3979	470	1	i	i	PRON
inlawrev-3979	470	2	d.	d.	PROPN
inlawrev-3979	470	3	112	112	NUM
inlawrev-3979	470	4	.	.	PUNCT
inlawrev-3979	470	5	mat	mat	NOUN
inlawrev-3979	470	6	3053	3053	NUM
inlawrev-3979	470	7	.	.	PUNCT
inlawrev-3979	471	1	113	113	NUM
inlawrev-3979	471	2	.	.	PUNCT
inlawrev-3979	471	3	mat	mat	NOUN
inlawrev-3979	471	4	3053	3053	NUM
inlawrev-3979	471	5	-	-	SYM
inlawrev-3979	471	6	55	55	NUM
inlawrev-3979	471	7	.	.	PUNCT
inlawrev-3979	471	8	114	114	NUM
inlawrev-3979	471	9	.	.	PUNCT
inlawrev-3979	472	1	i	i	PRON
inlawrev-3979	472	2	d.	d.	PROPN
inlawrev-3979	472	3	115	115	NUM
inlawrev-3979	472	4	.	.	PUNCT
inlawrev-3979	473	1	i	i	PRON
inlawrev-3979	473	2	d.	d.	PROPN
inlawrev-3979	473	3	116	116	NUM
inlawrev-3979	473	4	.	.	PUNCT
inlawrev-3979	474	1	i	i	PRON
inlawrev-3979	474	2	d.	d.	PROPN
inlawrev-3979	474	3	117	117	NUM
inlawrev-3979	474	4	.	.	PUNCT
inlawrev-3979	475	1	i	i	PRON
inlawrev-3979	475	2	d.	d.	PROPN
inlawrev-3979	475	3	118	118	NUM
inlawrev-3979	475	4	.	.	PUNCT
inlawrev-3979	476	1	i	i	PRON
inlawrev-3979	476	2	d.	d.	PROPN
inlawrev-3979	476	3	1	1	NUM
inlawrev-3979	476	4	19	19	NUM
inlawrev-3979	476	5	.	.	PUNCT
inlawrev-3979	477	1	ind	ind	PROPN
inlawrev-3979	477	2	.	.	PUNCT
inlawrev-3979	478	1	code	code	PROPN
inlawrev-3979	478	2	§	§	PROPN
inlawrev-3979	478	3	6	6	NUM
inlawrev-3979	478	4	-	-	SYM
inlawrev-3979	478	5	3	3	NUM
inlawrev-3979	478	6	-	-	PUNCT
inlawrev-3979	478	7	4	4	NUM
inlawrev-3979	478	8	-	-	SYM
inlawrev-3979	478	9	8.1	8.1	NUM
inlawrev-3979	478	10	(	(	PUNCT
inlawrev-3979	478	11	supp	supp	PROPN
inlawrev-3979	478	12	.	.	PUNCT
inlawrev-3979	479	1	2007	2007	NUM
inlawrev-3979	479	2	)	)	PUNCT
inlawrev-3979	479	3	(	(	PUNCT
inlawrev-3979	479	4	as	as	SCONJ
inlawrev-3979	479	5	amended	amend	VERB
inlawrev-3979	479	6	by	by	ADP
inlawrev-3979	479	7	2007	2007	NUM
inlawrev-3979	479	8	ind	ind	NOUN
inlawrev-3979	479	9	.	.	PUNCT
inlawrev-3979	480	1	acts	act	VERB
inlawrev-3979	480	2	3055	3055	NUM
inlawrev-3979	480	3	-	-	SYM
inlawrev-3979	480	4	56	56	NUM
inlawrev-3979	480	5	)	)	PUNCT
inlawrev-3979	480	6	.	.	PUNCT
inlawrev-3979	481	1	120	120	NUM
inlawrev-3979	481	2	.	.	PUNCT
inlawrev-3979	482	1	i	i	PRON
inlawrev-3979	482	2	d.	d.	PROPN
inlawrev-3979	482	3	§	§	PROPN
inlawrev-3979	482	4	6	6	NUM
inlawrev-3979	482	5	-	-	SYM
inlawrev-3979	482	6	3	3	NUM
inlawrev-3979	482	7	-	-	PUNCT
inlawrev-3979	482	8	4	4	NUM
inlawrev-3979	482	9	-	-	SYM
inlawrev-3979	482	10	12	12	NUM
inlawrev-3979	482	11	(	(	PUNCT
inlawrev-3979	482	12	as	as	SCONJ
inlawrev-3979	482	13	amended	amend	VERB
inlawrev-3979	482	14	by	by	ADP
inlawrev-3979	482	15	2007	2007	NUM
inlawrev-3979	482	16	ind	ind	NOUN
inlawrev-3979	482	17	.	.	PUNCT
inlawrev-3979	483	1	acts	act	VERB
inlawrev-3979	483	2	3057	3057	NUM
inlawrev-3979	483	3	-	-	SYM
inlawrev-3979	483	4	58	58	NUM
inlawrev-3979	483	5	)	)	PUNCT
inlawrev-3979	483	6	.	.	PUNCT
inlawrev-3979	484	1	121	121	NUM
inlawrev-3979	484	2	.	.	PUNCT
inlawrev-3979	485	1	i	i	PRON
inlawrev-3979	485	2	d.	d.	PROPN
inlawrev-3979	485	3	122	122	NUM
inlawrev-3979	485	4	.	.	PUNCT
inlawrev-3979	486	1	i	i	PRON
inlawrev-3979	486	2	d.	d.	PROPN
inlawrev-3979	486	3	§	§	PROPN
inlawrev-3979	486	4	6	6	NUM
inlawrev-3979	486	5	-	-	SYM
inlawrev-3979	486	6	3	3	NUM
inlawrev-3979	486	7	-	-	PUNCT
inlawrev-3979	486	8	4	4	NUM
inlawrev-3979	486	9	-	-	SYM
inlawrev-3979	486	10	13	13	NUM
inlawrev-3979	486	11	(	(	PUNCT
inlawrev-3979	486	12	as	as	SCONJ
inlawrev-3979	486	13	amended	amend	VERB
inlawrev-3979	486	14	by	by	ADP
inlawrev-3979	486	15	2007	2007	NUM
inlawrev-3979	486	16	ind	ind	NOUN
inlawrev-3979	486	17	.	.	PUNCT
inlawrev-3979	487	1	acts	act	VERB
inlawrev-3979	487	2	3059	3059	NUM
inlawrev-3979	487	3	-	-	SYM
inlawrev-3979	487	4	61	61	NUM
inlawrev-3979	487	5	)	)	PUNCT
inlawrev-3979	487	6	.	.	PUNCT
inlawrev-3979	488	1	123	123	NUM
inlawrev-3979	488	2	.	.	PUNCT
inlawrev-3979	489	1	2007	2007	NUM
inlawrev-3979	489	2	ind	ind	NOUN
inlawrev-3979	489	3	.	.	PUNCT
inlawrev-3979	490	1	acts	act	VERB
inlawrev-3979	490	2	4613	4613	NUM
inlawrev-3979	490	3	-	-	SYM
inlawrev-3979	490	4	14	14	NUM
inlawrev-3979	490	5	.	.	PUNCT
inlawrev-3979	490	6	1	1	NUM
inlawrev-3979	490	7	284	284	NUM
inlawrev-3979	490	8	indiana	indiana	PROPN
inlawrev-3979	490	9	law	law	PROPN
inlawrev-3979	490	10	review	review	NOUN
inlawrev-3979	491	1	[	[	X
inlawrev-3979	491	2	vol	vol	NOUN
inlawrev-3979	491	3	.	.	NOUN
inlawrev-3979	491	4	4	4	NUM
inlawrev-3979	491	5	1	1	NUM
inlawrev-3979	491	6	:	:	SYM
inlawrev-3979	491	7	1	1	NUM
inlawrev-3979	491	8	27	27	NUM
inlawrev-3979	491	9	1	1	NUM
inlawrev-3979	491	10	adjusted	adjust	VERB
inlawrev-3979	491	11	gross	gross	ADJ
inlawrev-3979	491	12	income	income	NOUN
inlawrev-3979	491	13	include	include	VERB
inlawrev-3979	491	14	an	an	DET
inlawrev-3979	491	15	extension	extension	NOUN
inlawrev-3979	491	16	of	of	ADP
inlawrev-3979	491	17	the	the	DET
inlawrev-3979	491	18	deduction	deduction	NOUN
inlawrev-3979	491	19	for	for	ADP
inlawrev-3979	491	20	higher	high	ADJ
inlawrev-3979	491	21	education	education	NOUN
inlawrev-3979	491	22	expenses	expense	NOUN
inlawrev-3979	491	23	,	,	PUNCT
inlawrev-3979	491	24	a	a	DET
inlawrev-3979	491	25	temporary	temporary	ADJ
inlawrev-3979	491	26	extension	extension	NOUN
inlawrev-3979	491	27	of	of	ADP
inlawrev-3979	491	28	the	the	DET
inlawrev-3979	491	29	deduction	deduction	NOUN
inlawrev-3979	491	30	for	for	ADP
inlawrev-3979	491	31	teachers	teacher	NOUN
inlawrev-3979	491	32	'	'	PART
inlawrev-3979	491	33	classroom	classroom	NOUN
inlawrev-3979	491	34	expenses	expense	NOUN
inlawrev-3979	491	35	,	,	PUNCT
inlawrev-3979	491	36	a	a	DET
inlawrev-3979	491	37	deduction	deduction	NOUN
inlawrev-3979	491	38	for	for	ADP
inlawrev-3979	491	39	environmental	environmental	ADJ
inlawrev-3979	491	40	remediation	remediation	NOUN
inlawrev-3979	491	41	expenses	expense	NOUN
inlawrev-3979	491	42	,	,	PUNCT
inlawrev-3979	491	43	and	and	CCONJ
inlawrev-3979	491	44	depreciation	depreciation	NOUN
inlawrev-3979	491	45	of	of	ADP
inlawrev-3979	491	46	leasehold	leasehold	NOUN
inlawrev-3979	491	47	and	and	CCONJ
inlawrev-3979	491	48	restaurant	restaurant	NOUN
inlawrev-3979	491	49	improvements	improvement	NOUN
inlawrev-3979	491	50	.	.	PUNCT
inlawrev-3979	492	1	124	124	NUM
inlawrev-3979	492	2	e.	e.	PROPN
inlawrev-3979	492	3	tax	tax	PROPN
inlawrev-3979	492	4	credits	credit	NOUN
inlawrev-3979	492	5	the	the	DET
inlawrev-3979	492	6	ga	ga	PROPN
inlawrev-3979	492	7	created	create	VERB
inlawrev-3979	492	8	the	the	DET
inlawrev-3979	492	9	following	follow	VERB
inlawrev-3979	492	10	new	new	ADJ
inlawrev-3979	492	11	tax	tax	NOUN
inlawrev-3979	492	12	credits	credit	NOUN
inlawrev-3979	492	13	in	in	ADP
inlawrev-3979	492	14	2007	2007	NUM
inlawrev-3979	492	15	.	.	PUNCT
inlawrev-3979	493	1	one	one	NUM
inlawrev-3979	493	2	new	new	ADJ
inlawrev-3979	493	3	retroactive	retroactive	ADJ
inlawrev-3979	493	4	tax	tax	NOUN
inlawrev-3979	493	5	credit	credit	NOUN
inlawrev-3979	493	6	contained	contain	VERB
inlawrev-3979	493	7	in	in	ADP
inlawrev-3979	493	8	i.c	i.c	PROPN
inlawrev-3979	493	9	.	.	PUNCT
inlawrev-3979	494	1	§	§	PROPN
inlawrev-3979	494	2	6	6	NUM
inlawrev-3979	494	3	-	-	SYM
inlawrev-3979	494	4	3.1	3.1	NUM
inlawrev-3979	494	5	-	-	SYM
inlawrev-3979	494	6	31	31	NUM
inlawrev-3979	494	7	rewards	reward	VERB
inlawrev-3979	494	8	employers	employer	NOUN
inlawrev-3979	494	9	offering	offer	VERB
inlawrev-3979	494	10	health	health	NOUN
inlawrev-3979	494	11	benefit	benefit	NOUN
inlawrev-3979	494	12	plans	plan	NOUN
inlawrev-3979	494	13	.	.	PUNCT
inlawrev-3979	495	1	125	125	NUM
inlawrev-3979	495	2	an	an	DET
inlawrev-3979	495	3	employer	employer	NOUN
inlawrev-3979	495	4	that	that	PRON
inlawrev-3979	495	5	did	do	AUX
inlawrev-3979	495	6	not	not	PART
inlawrev-3979	495	7	provide	provide	VERB
inlawrev-3979	495	8	health	health	NOUN
inlawrev-3979	495	9	insurance	insurance	NOUN
inlawrev-3979	495	10	to	to	ADP
inlawrev-3979	495	11	its	its	PRON
inlawrev-3979	495	12	employees	employee	NOUN
inlawrev-3979	495	13	prior	prior	ADV
inlawrev-3979	495	14	to	to	ADP
inlawrev-3979	495	15	january	january	PROPN
inlawrev-3979	495	16	1	1	NUM
inlawrev-3979	495	17	,	,	PUNCT
inlawrev-3979	495	18	2007	2007	NUM
inlawrev-3979	495	19	,	,	PUNCT
inlawrev-3979	495	20	and	and	CCONJ
inlawrev-3979	495	21	makes	make	VERB
inlawrev-3979	495	22	health	health	NOUN
inlawrev-3979	495	23	insurance	insurance	NOUN
inlawrev-3979	495	24	available	available	ADJ
inlawrev-3979	495	25	to	to	ADP
inlawrev-3979	495	26	the	the	DET
inlawrev-3979	495	27	employees	employee	NOUN
inlawrev-3979	495	28	is	be	AUX
inlawrev-3979	495	29	entitled	entitle	VERB
inlawrev-3979	495	30	to	to	ADP
inlawrev-3979	495	31	a	a	DET
inlawrev-3979	495	32	credit	credit	NOUN
inlawrev-3979	495	33	for	for	ADP
inlawrev-3979	495	34	the	the	DET
inlawrev-3979	495	35	first	first	ADJ
inlawrev-3979	495	36	two	two	NUM
inlawrev-3979	495	37	years	year	NOUN
inlawrev-3979	495	38	in	in	ADP
inlawrev-3979	495	39	which	which	PRON
inlawrev-3979	495	40	the	the	DET
inlawrev-3979	495	41	taxpayer	taxpayer	NOUN
inlawrev-3979	495	42	makes	make	VERB
inlawrev-3979	495	43	the	the	DET
inlawrev-3979	495	44	plan	plan	NOUN
inlawrev-3979	495	45	available	available	ADJ
inlawrev-3979	495	46	if	if	SCONJ
inlawrev-3979	495	47	the	the	DET
inlawrev-3979	495	48	employer	employer	NOUN
inlawrev-3979	495	49	provides	provide	VERB
inlawrev-3979	495	50	that	that	DET
inlawrev-3979	495	51	participation	participation	NOUN
inlawrev-3979	495	52	is	be	AUX
inlawrev-3979	495	53	at	at	ADP
inlawrev-3979	495	54	the	the	DET
inlawrev-3979	495	55	employee	employee	NOUN
inlawrev-3979	495	56	's	's	PART
inlawrev-3979	495	57	election	election	NOUN
inlawrev-3979	495	58	.	.	PUNCT
inlawrev-3979	496	1	the	the	DET
inlawrev-3979	496	2	employee	employee	NOUN
inlawrev-3979	496	3	may	may	AUX
inlawrev-3979	496	4	have	have	VERB
inlawrev-3979	496	5	the	the	DET
inlawrev-3979	496	6	premiums	premium	NOUN
inlawrev-3979	496	7	withheld	withhold	VERB
inlawrev-3979	496	8	from	from	ADP
inlawrev-3979	496	9	his	his	PRON
inlawrev-3979	496	10	paycheck	paycheck	NOUN
inlawrev-3979	496	11	.	.	PUNCT
inlawrev-3979	497	1	126	126	NUM
inlawrev-3979	497	2	the	the	DET
inlawrev-3979	497	3	amount	amount	NOUN
inlawrev-3979	497	4	of	of	ADP
inlawrev-3979	497	5	the	the	DET
inlawrev-3979	497	6	credit	credit	NOUN
inlawrev-3979	497	7	is	be	AUX
inlawrev-3979	497	8	the	the	DET
inlawrev-3979	497	9	lesser	less	ADJ
inlawrev-3979	497	10	of	of	ADP
inlawrev-3979	497	11	$	$	SYM
inlawrev-3979	497	12	2500	2500	NUM
inlawrev-3979	497	13	or	or	CCONJ
inlawrev-3979	497	14	$	$	SYM
inlawrev-3979	497	15	50	50	NUM
inlawrev-3979	497	16	multiplied	multiply	VERB
inlawrev-3979	497	17	by	by	ADP
inlawrev-3979	497	18	the	the	DET
inlawrev-3979	497	19	number	number	NOUN
inlawrev-3979	497	20	of	of	ADP
inlawrev-3979	497	21	employees	employee	NOUN
inlawrev-3979	497	22	enrolled	enrol	VERB
inlawrev-3979	497	23	in	in	ADP
inlawrev-3979	497	24	the	the	DET
inlawrev-3979	497	25	health	health	NOUN
inlawrev-3979	497	26	benefit	benefit	NOUN
inlawrev-3979	497	27	plan	plan	NOUN
inlawrev-3979	497	28	.	.	PUNCT
inlawrev-3979	498	1	127	127	NUM
inlawrev-3979	498	2	a	a	DET
inlawrev-3979	498	3	taxpayer	taxpayer	NOUN
inlawrev-3979	498	4	is	be	AUX
inlawrev-3979	498	5	to	to	PART
inlawrev-3979	498	6	claim	claim	VERB
inlawrev-3979	498	7	the	the	DET
inlawrev-3979	498	8	credit	credit	NOUN
inlawrev-3979	498	9	on	on	ADP
inlawrev-3979	498	10	the	the	DET
inlawrev-3979	498	11	taxpayer	taxpayer	NOUN
inlawrev-3979	498	12	's	's	PART
inlawrev-3979	498	13	state	state	NOUN
inlawrev-3979	498	14	tax	tax	NOUN
inlawrev-3979	498	15	return	return	NOUN
inlawrev-3979	498	16	,	,	PUNCT
inlawrev-3979	498	17	and	and	CCONJ
inlawrev-3979	498	18	the	the	DET
inlawrev-3979	498	19	taxpayer	taxpayer	NOUN
inlawrev-3979	498	20	is	be	AUX
inlawrev-3979	498	21	required	require	VERB
inlawrev-3979	498	22	to	to	PART
inlawrev-3979	498	23	make	make	VERB
inlawrev-3979	498	24	health	health	NOUN
inlawrev-3979	498	25	insurance	insurance	NOUN
inlawrev-3979	498	26	available	available	ADJ
inlawrev-3979	498	27	to	to	ADP
inlawrev-3979	498	28	the	the	DET
inlawrev-3979	498	29	employer	employer	NOUN
inlawrev-3979	498	30	's	's	PART
inlawrev-3979	498	31	employees	employee	NOUN
inlawrev-3979	498	32	for	for	ADP
inlawrev-3979	498	33	at	at	ADV
inlawrev-3979	498	34	least	least	ADV
inlawrev-3979	498	35	two	two	NUM
inlawrev-3979	498	36	years	year	NOUN
inlawrev-3979	498	37	after	after	ADP
inlawrev-3979	498	38	the	the	DET
inlawrev-3979	498	39	taxable	taxable	ADJ
inlawrev-3979	498	40	year	year	NOUN
inlawrev-3979	498	41	for	for	ADP
inlawrev-3979	498	42	which	which	PRON
inlawrev-3979	498	43	the	the	DET
inlawrev-3979	498	44	employer	employer	NOUN
inlawrev-3979	498	45	first	first	ADV
inlawrev-3979	498	46	offers	offer	VERB
inlawrev-3979	498	47	the	the	DET
inlawrev-3979	498	48	health	health	NOUN
inlawrev-3979	498	49	benefit	benefit	NOUN
inlawrev-3979	498	50	plan	plan	NOUN
inlawrev-3979	498	51	.	.	PUNCT
inlawrev-3979	499	1	128	128	NUM
inlawrev-3979	499	2	the	the	DET
inlawrev-3979	499	3	ga	ga	PROPN
inlawrev-3979	499	4	also	also	ADV
inlawrev-3979	499	5	added	add	VERB
inlawrev-3979	499	6	i.c	i.c	PROPN
inlawrev-3979	499	7	.	.	PROPN
inlawrev-3979	500	1	§	§	PROPN
inlawrev-3979	500	2	6	6	NUM
inlawrev-3979	500	3	-	-	SYM
inlawrev-3979	500	4	3.1	3.1	NUM
inlawrev-3979	500	5	-	-	SYM
inlawrev-3979	500	6	31.2	31.2	NUM
inlawrev-3979	500	7	,	,	PUNCT
inlawrev-3979	500	8	which	which	PRON
inlawrev-3979	500	9	creates	create	VERB
inlawrev-3979	500	10	a	a	DET
inlawrev-3979	500	11	small	small	ADJ
inlawrev-3979	500	12	employer	employer	NOUN
inlawrev-3979	500	13	qualified	qualified	PROPN
inlawrev-3979	500	14	wellness	wellness	NOUN
inlawrev-3979	500	15	program	program	NOUN
inlawrev-3979	500	16	tax	tax	NOUN
inlawrev-3979	500	17	credit	credit	NOUN
inlawrev-3979	500	18	that	that	PRON
inlawrev-3979	500	19	is	be	AUX
inlawrev-3979	500	20	retroactive	retroactive	ADJ
inlawrev-3979	500	21	.	.	PUNCT
inlawrev-3979	501	1	129	129	NUM
inlawrev-3979	501	2	a	a	DET
inlawrev-3979	501	3	"	"	PUNCT
inlawrev-3979	501	4	small	small	ADJ
inlawrev-3979	501	5	employer	employer	NOUN
inlawrev-3979	501	6	"	"	PUNCT
inlawrev-3979	501	7	is	be	AUX
inlawrev-3979	501	8	"	"	PUNCT
inlawrev-3979	501	9	an	an	DET
inlawrev-3979	501	10	employer	employer	NOUN
inlawrev-3979	501	11	that	that	SCONJ
inlawrev-3979	501	12	:	:	PUNCT
inlawrev-3979	501	13	(	(	PUNCT
inlawrev-3979	501	14	1	1	X
inlawrev-3979	501	15	)	)	PUNCT
inlawrev-3979	501	16	is	be	AUX
inlawrev-3979	501	17	actively	actively	ADV
inlawrev-3979	501	18	engaged	engage	VERB
inlawrev-3979	501	19	in	in	ADP
inlawrev-3979	501	20	business	business	NOUN
inlawrev-3979	501	21	;	;	PUNCT
inlawrev-3979	501	22	and	and	CCONJ
inlawrev-3979	501	23	(	(	PUNCT
inlawrev-3979	501	24	2	2	NUM
inlawrev-3979	501	25	)	)	PUNCT
inlawrev-3979	501	26	.	.	PUNCT
inlawrev-3979	501	27	.	.	PUNCT
inlawrev-3979	502	1	.	.	PUNCT
inlawrev-3979	503	1	employed	employ	VERB
inlawrev-3979	503	2	at	at	ADV
inlawrev-3979	503	3	least	least	ADV
inlawrev-3979	503	4	two	two	NUM
inlawrev-3979	503	5	(	(	PUNCT
inlawrev-3979	503	6	2	2	NUM
inlawrev-3979	503	7	)	)	PUNCT
inlawrev-3979	503	8	but	but	CCONJ
inlawrev-3979	503	9	not	not	PART
inlawrev-3979	503	10	more	more	ADJ
inlawrev-3979	503	11	than	than	ADP
inlawrev-3979	503	12	one	one	NUM
inlawrev-3979	503	13	hundred	hundred	NUM
inlawrev-3979	503	14	(	(	PUNCT
inlawrev-3979	503	15	100	100	NUM
inlawrev-3979	503	16	)	)	PUNCT
inlawrev-3979	503	17	,	,	PUNCT
inlawrev-3979	503	18	eligible	eligible	ADJ
inlawrev-3979	503	19	employees	employee	NOUN
inlawrev-3979	503	20	,	,	PUNCT
inlawrev-3979	503	21	the	the	DET
inlawrev-3979	503	22	majority	majority	NOUN
inlawrev-3979	503	23	of	of	ADP
inlawrev-3979	503	24	whom	whom	PRON
inlawrev-3979	503	25	work	work	VERB
inlawrev-3979	503	26	in	in	ADP
inlawrev-3979	503	27	indiana	indiana	PROPN
inlawrev-3979	503	28	.	.	PUNCT
inlawrev-3979	503	29	"	"	PUNCT
inlawrev-3979	504	1	130	130	NUM
inlawrev-3979	504	2	a	a	DET
inlawrev-3979	504	3	small	small	ADJ
inlawrev-3979	504	4	employer	employer	NOUN
inlawrev-3979	504	5	is	be	AUX
inlawrev-3979	504	6	entitled	entitle	VERB
inlawrev-3979	504	7	to	to	ADP
inlawrev-3979	504	8	a	a	DET
inlawrev-3979	504	9	tax	tax	NOUN
inlawrev-3979	504	10	credit	credit	NOUN
inlawrev-3979	504	11	"	"	PUNCT
inlawrev-3979	504	12	equal	equal	ADJ
inlawrev-3979	504	13	to	to	ADP
inlawrev-3979	504	14	fifty	fifty	NUM
inlawrev-3979	504	15	percent	percent	NOUN
inlawrev-3979	504	16	(	(	PUNCT
inlawrev-3979	504	17	50	50	NUM
inlawrev-3979	504	18	%	%	NOUN
inlawrev-3979	504	19	)	)	PUNCT
inlawrev-3979	504	20	of	of	ADP
inlawrev-3979	504	21	the	the	DET
inlawrev-3979	504	22	costs	cost	NOUN
inlawrev-3979	504	23	incurred	incur	VERB
inlawrev-3979	504	24	by	by	ADP
inlawrev-3979	504	25	the	the	DET
inlawrev-3979	504	26	[	[	X
inlawrev-3979	504	27	employer	employer	NOUN
inlawrev-3979	504	28	]	]	PUNCT
inlawrev-3979	504	29	during	during	ADP
inlawrev-3979	504	30	the	the	DET
inlawrev-3979	504	31	taxable	taxable	ADJ
inlawrev-3979	504	32	year	year	NOUN
inlawrev-3979	504	33	for	for	ADP
inlawrev-3979	504	34	providing	provide	VERB
inlawrev-3979	504	35	a	a	DET
inlawrev-3979	504	36	qualified	qualified	ADJ
inlawrev-3979	504	37	wellness	wellness	NOUN
inlawrev-3979	504	38	program	program	NOUN
inlawrev-3979	504	39	for	for	ADP
inlawrev-3979	504	40	the	the	DET
inlawrev-3979	504	41	[	[	X
inlawrev-3979	504	42	employer	employer	NOUN
inlawrev-3979	504	43	's	's	PART
inlawrev-3979	504	44	]	]	X
inlawrev-3979	504	45	employees	employee	NOUN
inlawrev-3979	504	46	during	during	ADP
inlawrev-3979	504	47	the	the	DET
inlawrev-3979	504	48	taxable	taxable	ADJ
inlawrev-3979	504	49	year	year	NOUN
inlawrev-3979	504	50	.	.	PUNCT
inlawrev-3979	504	51	"	"	PUNCT
inlawrev-3979	505	1	131	131	NUM
inlawrev-3979	505	2	the	the	DET
inlawrev-3979	505	3	credit	credit	NOUN
inlawrev-3979	505	4	can	can	AUX
inlawrev-3979	505	5	be	be	AUX
inlawrev-3979	505	6	carried	carry	VERB
inlawrev-3979	505	7	forward	forward	ADV
inlawrev-3979	505	8	but	but	CCONJ
inlawrev-3979	505	9	can	can	AUX
inlawrev-3979	505	10	not	not	PART
inlawrev-3979	505	11	be	be	AUX
inlawrev-3979	505	12	carried	carry	VERB
inlawrev-3979	505	13	back	back	ADV
inlawrev-3979	505	14	or	or	CCONJ
inlawrev-3979	505	15	refunded	refund	VERB
inlawrev-3979	505	16	.	.	PUNCT
inlawrev-3979	506	1	132	132	NUM
inlawrev-3979	506	2	to	to	PART
inlawrev-3979	506	3	receive	receive	VERB
inlawrev-3979	506	4	the	the	DET
inlawrev-3979	506	5	credit	credit	NOUN
inlawrev-3979	506	6	the	the	DET
inlawrev-3979	506	7	employer	employer	NOUN
inlawrev-3979	506	8	must	must	AUX
inlawrev-3979	506	9	provide	provide	VERB
inlawrev-3979	506	10	a	a	DET
inlawrev-3979	506	11	copy	copy	NOUN
inlawrev-3979	506	12	of	of	ADP
inlawrev-3979	506	13	the	the	DET
inlawrev-3979	506	14	certificate	certificate	NOUN
inlawrev-3979	506	15	received	receive	VERB
inlawrev-3979	506	16	from	from	ADP
inlawrev-3979	506	17	the	the	DET
inlawrev-3979	506	18	state	state	NOUN
inlawrev-3979	506	19	department	department	PROPN
inlawrev-3979	506	20	of	of	ADP
inlawrev-3979	506	21	health	health	NOUN
inlawrev-3979	506	22	and	and	CCONJ
inlawrev-3979	506	23	claim	claim	VERB
inlawrev-3979	506	24	the	the	DET
inlawrev-3979	506	25	credit	credit	NOUN
inlawrev-3979	506	26	on	on	ADP
inlawrev-3979	506	27	the	the	DET
inlawrev-3979	506	28	taxpayer	taxpayer	NOUN
inlawrev-3979	506	29	's	's	PART
inlawrev-3979	506	30	state	state	NOUN
inlawrev-3979	506	31	income	income	NOUN
inlawrev-3979	506	32	tax	tax	NOUN
inlawrev-3979	506	33	return	return	NOUN
inlawrev-3979	506	34	.	.	PUNCT
inlawrev-3979	507	1	133	133	NUM
inlawrev-3979	507	2	the	the	DET
inlawrev-3979	507	3	provision	provision	NOUN
inlawrev-3979	507	4	also	also	ADV
inlawrev-3979	507	5	contains	contain	VERB
inlawrev-3979	507	6	reporting	report	VERB
inlawrev-3979	507	7	provisions	provision	NOUN
inlawrev-3979	507	8	for	for	ADP
inlawrev-3979	507	9	the	the	DET
inlawrev-3979	507	10	dosr	dosr	NOUN
inlawrev-3979	507	11	.	.	PUNCT
inlawrev-3979	508	1	134	134	NUM
inlawrev-3979	508	2	another	another	DET
inlawrev-3979	508	3	new	new	ADJ
inlawrev-3979	508	4	tax	tax	NOUN
inlawrev-3979	508	5	credit	credit	NOUN
inlawrev-3979	508	6	passed	pass	VERB
inlawrev-3979	508	7	concerns	concern	NOUN
inlawrev-3979	508	8	expenditures	expenditure	NOUN
inlawrev-3979	508	9	on	on	ADP
inlawrev-3979	508	10	energy	energy	NOUN
inlawrev-3979	508	11	star	star	NOUN
inlawrev-3979	508	12	heating	heating	NOUN
inlawrev-3979	508	13	and	and	CCONJ
inlawrev-3979	508	14	cooling	cool	VERB
inlawrev-3979	508	15	equipment	equipment	NOUN
inlawrev-3979	508	16	incurred	incur	VERB
inlawrev-3979	508	17	by	by	ADP
inlawrev-3979	508	18	taxpayers	taxpayer	NOUN
inlawrev-3979	508	19	.	.	PUNCT
inlawrev-3979	509	1	135	135	NUM
inlawrev-3979	509	2	the	the	DET
inlawrev-3979	509	3	tax	tax	NOUN
inlawrev-3979	509	4	credit	credit	NOUN
inlawrev-3979	509	5	effective	effective	ADJ
inlawrev-3979	509	6	january	january	PROPN
inlawrev-3979	509	7	124	124	NUM
inlawrev-3979	509	8	.	.	PUNCT
inlawrev-3979	510	1	i	i	PRON
inlawrev-3979	510	2	d.	d.	PROPN
inlawrev-3979	510	3	125	125	NUM
inlawrev-3979	510	4	.	.	PUNCT
inlawrev-3979	511	1	see	see	VERB
inlawrev-3979	511	2	2007	2007	NUM
inlawrev-3979	511	3	ind	ind	NOUN
inlawrev-3979	511	4	.	.	PUNCT
inlawrev-3979	512	1	acts	act	VERB
inlawrev-3979	512	2	3491	3491	NUM
inlawrev-3979	512	3	-	-	SYM
inlawrev-3979	512	4	94	94	NUM
inlawrev-3979	512	5	.	.	PUNCT
inlawrev-3979	513	1	126	126	NUM
inlawrev-3979	513	2	.	.	PUNCT
inlawrev-3979	514	1	i	i	PRON
inlawrev-3979	514	2	d.	d.	PROPN
inlawrev-3979	514	3	127	127	NUM
inlawrev-3979	514	4	.	.	PUNCT
inlawrev-3979	515	1	i	i	PRON
inlawrev-3979	515	2	d.	d.	PROPN
inlawrev-3979	515	3	128	128	NUM
inlawrev-3979	515	4	.	.	PUNCT
inlawrev-3979	516	1	i	i	PRON
inlawrev-3979	516	2	d.	d.	PROPN
inlawrev-3979	516	3	129	129	NUM
inlawrev-3979	516	4	.	.	PUNCT
inlawrev-3979	517	1	i	i	PRON
inlawrev-3979	517	2	d.	d.	PROPN
inlawrev-3979	517	3	at	at	ADP
inlawrev-3979	517	4	3494	3494	NUM
inlawrev-3979	517	5	-	-	SYM
inlawrev-3979	517	6	96	96	NUM
inlawrev-3979	517	7	.	.	NOUN
inlawrev-3979	517	8	130	130	NUM
inlawrev-3979	517	9	.	.	PUNCT
inlawrev-3979	518	1	i	i	PRON
inlawrev-3979	518	2	d.	d.	PROPN
inlawrev-3979	518	3	131	131	NUM
inlawrev-3979	518	4	.	.	PUNCT
inlawrev-3979	519	1	i	i	PRON
inlawrev-3979	519	2	d.	d.	PROPN
inlawrev-3979	519	3	132	132	NUM
inlawrev-3979	519	4	.	.	PUNCT
inlawrev-3979	520	1	i	i	PRON
inlawrev-3979	520	2	d.	d.	PROPN
inlawrev-3979	520	3	133	133	NUM
inlawrev-3979	520	4	.	.	PUNCT
inlawrev-3979	521	1	i	i	PRON
inlawrev-3979	521	2	d.	d.	PROPN
inlawrev-3979	521	3	134	134	NUM
inlawrev-3979	521	4	.	.	PUNCT
inlawrev-3979	522	1	i	i	PRON
inlawrev-3979	522	2	d.	d.	PROPN
inlawrev-3979	522	3	135	135	NUM
inlawrev-3979	522	4	.	.	PUNCT
inlawrev-3979	523	1	see	see	VERB
inlawrev-3979	523	2	ind	ind	PROPN
inlawrev-3979	523	3	.	.	PUNCT
inlawrev-3979	524	1	code	code	PROPN
inlawrev-3979	524	2	§	§	PROPN
inlawrev-3979	524	3	6	6	NUM
inlawrev-3979	524	4	-	-	SYM
inlawrev-3979	524	5	3.1	3.1	NUM
inlawrev-3979	524	6	-	-	SYM
inlawrev-3979	524	7	31.5	31.5	NUM
inlawrev-3979	524	8	(	(	PUNCT
inlawrev-3979	524	9	supp	supp	NOUN
inlawrev-3979	524	10	.	.	PUNCT
inlawrev-3979	525	1	2007	2007	NUM
inlawrev-3979	525	2	)	)	PUNCT
inlawrev-3979	525	3	(	(	PUNCT
inlawrev-3979	525	4	as	as	SCONJ
inlawrev-3979	525	5	added	add	VERB
inlawrev-3979	525	6	by	by	ADP
inlawrev-3979	525	7	2007	2007	NUM
inlawrev-3979	525	8	ind	ind	NOUN
inlawrev-3979	525	9	.	.	PUNCT
inlawrev-3979	526	1	acts	act	VERB
inlawrev-3979	526	2	2578	2578	NUM
inlawrev-3979	526	3	-	-	SYM
inlawrev-3979	526	4	80	80	NUM
inlawrev-3979	526	5	)	)	PUNCT
inlawrev-3979	526	6	.	.	PUNCT
inlawrev-3979	527	1	2008	2008	NUM
inlawrev-3979	527	2	]	]	PUNCT
inlawrev-3979	527	3	tax	tax	NOUN
inlawrev-3979	527	4	law	law	NOUN
inlawrev-3979	527	5	1285	1285	NUM
inlawrev-3979	527	6	1	1	NUM
inlawrev-3979	527	7	,	,	PUNCT
inlawrev-3979	527	8	2008	2008	NUM
inlawrev-3979	527	9	,	,	PUNCT
inlawrev-3979	527	10	is	be	AUX
inlawrev-3979	527	11	"	"	PUNCT
inlawrev-3979	527	12	equal	equal	ADJ
inlawrev-3979	527	13	to	to	ADP
inlawrev-3979	527	14	the	the	DET
inlawrev-3979	527	15	lesser	less	ADJ
inlawrev-3979	527	16	of	of	ADP
inlawrev-3979	527	17	...	...	PUNCT
inlawrev-3979	527	18	(	(	PUNCT
inlawrev-3979	527	19	1	1	X
inlawrev-3979	527	20	)	)	PUNCT
inlawrev-3979	527	21	twenty	twenty	NUM
inlawrev-3979	527	22	percent	percent	NOUN
inlawrev-3979	527	23	(	(	PUNCT
inlawrev-3979	527	24	20	20	NUM
inlawrev-3979	527	25	%	%	NOUN
inlawrev-3979	527	26	)	)	PUNCT
inlawrev-3979	527	27	of	of	ADP
inlawrev-3979	527	28	the	the	DET
inlawrev-3979	527	29	amount	amount	NOUN
inlawrev-3979	527	30	of	of	ADP
inlawrev-3979	527	31	expenditures	expenditure	NOUN
inlawrev-3979	527	32	for	for	ADP
inlawrev-3979	527	33	energy	energy	NOUN
inlawrev-3979	527	34	star	star	NOUN
inlawrev-3979	527	35	heating	heating	NOUN
inlawrev-3979	527	36	and	and	CCONJ
inlawrev-3979	527	37	cooling	cool	VERB
inlawrev-3979	527	38	equipment	equipment	NOUN
inlawrev-3979	527	39	incurred	incur	VERB
inlawrev-3979	527	40	by	by	ADP
inlawrev-3979	527	41	the	the	DET
inlawrev-3979	527	42	taxpayer	taxpayer	NOUN
inlawrev-3979	527	43	in	in	ADP
inlawrev-3979	527	44	a	a	DET
inlawrev-3979	527	45	taxable	taxable	ADJ
inlawrev-3979	527	46	year	year	NOUN
inlawrev-3979	527	47	[	[	X
inlawrev-3979	527	48	]	]	X
inlawrev-3979	527	49	or	or	CCONJ
inlawrev-3979	527	50	(	(	PUNCT
inlawrev-3979	527	51	2	2	X
inlawrev-3979	527	52	)	)	PUNCT
inlawrev-3979	527	53	one	one	NUM
inlawrev-3979	527	54	hundred	hundred	NUM
inlawrev-3979	527	55	dollars	dollar	NOUN
inlawrev-3979	527	56	(	(	PUNCT
inlawrev-3979	527	57	$	$	SYM
inlawrev-3979	527	58	100	100	NUM
inlawrev-3979	527	59	)	)	PUNCT
inlawrev-3979	527	60	.	.	PUNCT
inlawrev-3979	527	61	"	"	PUNCT
inlawrev-3979	528	1	136	136	NUM
inlawrev-3979	528	2	a	a	DET
inlawrev-3979	528	3	pass	pass	NOUN
inlawrev-3979	528	4	through	through	ADP
inlawrev-3979	528	5	entity	entity	NOUN
inlawrev-3979	528	6	is	be	AUX
inlawrev-3979	528	7	also	also	ADV
inlawrev-3979	528	8	eligible	eligible	ADJ
inlawrev-3979	528	9	for	for	ADP
inlawrev-3979	528	10	the	the	DET
inlawrev-3979	528	11	credit	credit	NOUN
inlawrev-3979	528	12	,	,	PUNCT
inlawrev-3979	528	13	and	and	CCONJ
inlawrev-3979	528	14	the	the	DET
inlawrev-3979	528	15	credit	credit	NOUN
inlawrev-3979	528	16	may	may	AUX
inlawrev-3979	528	17	not	not	PART
inlawrev-3979	528	18	exceed	exceed	VERB
inlawrev-3979	528	19	the	the	DET
inlawrev-3979	528	20	taxpayer	taxpayer	NOUN
inlawrev-3979	528	21	's	's	PART
inlawrev-3979	528	22	tax	tax	NOUN
inlawrev-3979	528	23	liability	liability	NOUN
inlawrev-3979	528	24	.	.	PUNCT
inlawrev-3979	529	1	137	137	NUM
inlawrev-3979	529	2	there	there	PRON
inlawrev-3979	529	3	is	be	VERB
inlawrev-3979	529	4	no	no	DET
inlawrev-3979	529	5	carry	carry	NOUN
inlawrev-3979	529	6	back	back	ADV
inlawrev-3979	529	7	,	,	PUNCT
inlawrev-3979	529	8	carry	carry	VERB
inlawrev-3979	529	9	forward	forward	ADV
inlawrev-3979	529	10	,	,	PUNCT
inlawrev-3979	529	11	or	or	CCONJ
inlawrev-3979	529	12	refund	refund	NOUN
inlawrev-3979	529	13	of	of	ADP
inlawrev-3979	529	14	any	any	DET
inlawrev-3979	529	15	unused	unused	ADJ
inlawrev-3979	529	16	credit	credit	NOUN
inlawrev-3979	529	17	,	,	PUNCT
inlawrev-3979	529	18	and	and	CCONJ
inlawrev-3979	529	19	the	the	DET
inlawrev-3979	529	20	total	total	ADJ
inlawrev-3979	529	21	amount	amount	NOUN
inlawrev-3979	529	22	of	of	ADP
inlawrev-3979	529	23	tax	tax	NOUN
inlawrev-3979	529	24	credits	credit	NOUN
inlawrev-3979	529	25	may	may	AUX
inlawrev-3979	529	26	not	not	PART
inlawrev-3979	529	27	exceed	exceed	VERB
inlawrev-3979	529	28	$	$	SYM
inlawrev-3979	529	29	1	1	NUM
inlawrev-3979	529	30	,	,	PUNCT
inlawrev-3979	529	31	000,000	000,000	NUM
inlawrev-3979	529	32	in	in	ADP
inlawrev-3979	529	33	a	a	DET
inlawrev-3979	529	34	state	state	NOUN
inlawrev-3979	529	35	fiscal	fiscal	ADJ
inlawrev-3979	529	36	year	year	NOUN
inlawrev-3979	529	37	.	.	PUNCT
inlawrev-3979	530	1	138	138	NUM
inlawrev-3979	530	2	further	far	ADV
inlawrev-3979	530	3	,	,	PUNCT
inlawrev-3979	530	4	the	the	DET
inlawrev-3979	530	5	credit	credit	NOUN
inlawrev-3979	530	6	may	may	AUX
inlawrev-3979	530	7	not	not	PART
inlawrev-3979	530	8	be	be	AUX
inlawrev-3979	530	9	awarded	award	VERB
inlawrev-3979	530	10	to	to	ADP
inlawrev-3979	530	11	a	a	DET
inlawrev-3979	530	12	taxpayer	taxpayer	NOUN
inlawrev-3979	530	13	for	for	ADP
inlawrev-3979	530	14	taxable	taxable	ADJ
inlawrev-3979	530	15	years	year	NOUN
inlawrev-3979	530	16	beginning	begin	VERB
inlawrev-3979	530	17	after	after	ADP
inlawrev-3979	530	18	december	december	PROPN
inlawrev-3979	530	19	31	31	NUM
inlawrev-3979	530	20	,	,	PUNCT
inlawrev-3979	530	21	20	20	NUM
inlawrev-3979	530	22	10	10	NUM
inlawrev-3979	530	23	.	.	PUNCT
inlawrev-3979	531	1	139	139	NUM
inlawrev-3979	531	2	the	the	DET
inlawrev-3979	531	3	ga	ga	PROPN
inlawrev-3979	531	4	also	also	ADV
inlawrev-3979	531	5	passed	pass	VERB
inlawrev-3979	531	6	a	a	DET
inlawrev-3979	531	7	new	new	ADJ
inlawrev-3979	531	8	retroactive	retroactive	ADJ
inlawrev-3979	531	9	tax	tax	NOUN
inlawrev-3979	531	10	credit	credit	NOUN
inlawrev-3979	531	11	for	for	ADP
inlawrev-3979	531	12	alternative	alternative	ADJ
inlawrev-3979	531	13	fuel	fuel	NOUN
inlawrev-3979	531	14	manufacturers	manufacturer	NOUN
inlawrev-3979	531	15	.	.	PUNCT
inlawrev-3979	532	1	140	140	NUM
inlawrev-3979	532	2	this	this	DET
inlawrev-3979	532	3	new	new	ADJ
inlawrev-3979	532	4	tax	tax	NOUN
inlawrev-3979	532	5	credit	credit	NOUN
inlawrev-3979	532	6	provides	provide	VERB
inlawrev-3979	532	7	a	a	DET
inlawrev-3979	532	8	credit	credit	NOUN
inlawrev-3979	532	9	of	of	ADP
inlawrev-3979	532	10	up	up	ADP
inlawrev-3979	532	11	to	to	PART
inlawrev-3979	532	12	15	15	NUM
inlawrev-3979	532	13	%	%	NOUN
inlawrev-3979	532	14	of	of	ADP
inlawrev-3979	532	15	the	the	DET
inlawrev-3979	532	16	"	"	PUNCT
inlawrev-3979	532	17	qualified	qualified	ADJ
inlawrev-3979	532	18	investment	investment	NOUN
inlawrev-3979	532	19	.	.	PUNCT
inlawrev-3979	532	20	"	"	PUNCT
inlawrev-3979	533	1	141	141	NUM
inlawrev-3979	533	2	a	a	DET
inlawrev-3979	533	3	"	"	PUNCT
inlawrev-3979	533	4	qualified	qualified	ADJ
inlawrev-3979	533	5	investment	investment	NOUN
inlawrev-3979	533	6	"	"	PUNCT
inlawrev-3979	533	7	includes	include	VERB
inlawrev-3979	533	8	"	"	PUNCT
inlawrev-3979	533	9	the	the	DET
inlawrev-3979	533	10	purchase	purchase	NOUN
inlawrev-3979	533	11	of	of	ADP
inlawrev-3979	533	12	new	new	ADJ
inlawrev-3979	533	13	telecommunications	telecommunication	NOUN
inlawrev-3979	533	14	,	,	PUNCT
inlawrev-3979	533	15	production	production	NOUN
inlawrev-3979	533	16	,	,	PUNCT
inlawrev-3979	533	17	manufacturing	manufacturing	NOUN
inlawrev-3979	533	18	,	,	PUNCT
inlawrev-3979	533	19	fabrication	fabrication	NOUN
inlawrev-3979	533	20	,	,	PUNCT
inlawrev-3979	533	21	assembly	assembly	NOUN
inlawrev-3979	533	22	,	,	PUNCT
inlawrev-3979	533	23	finishing	finishing	NOUN
inlawrev-3979	533	24	,	,	PUNCT
inlawrev-3979	533	25	distribution	distribution	NOUN
inlawrev-3979	533	26	,	,	PUNCT
inlawrev-3979	533	27	transportation	transportation	NOUN
inlawrev-3979	533	28	,	,	PUNCT
inlawrev-3979	533	29	or	or	CCONJ
inlawrev-3979	533	30	logistical	logistical	ADJ
inlawrev-3979	533	31	distribution	distribution	NOUN
inlawrev-3979	533	32	equipment	equipment	NOUN
inlawrev-3979	533	33	.	.	PUNCT
inlawrev-3979	533	34	"	"	PUNCT
inlawrev-3979	534	1	142	142	NUM
inlawrev-3979	534	2	the	the	DET
inlawrev-3979	534	3	term	term	NOUN
inlawrev-3979	534	4	also	also	ADV
inlawrev-3979	534	5	includes	include	VERB
inlawrev-3979	534	6	computer	computer	NOUN
inlawrev-3979	534	7	equipment	equipment	NOUN
inlawrev-3979	534	8	,	,	PUNCT
inlawrev-3979	534	9	"	"	PUNCT
inlawrev-3979	534	10	costs	cost	NOUN
inlawrev-3979	534	11	associated	associate	VERB
inlawrev-3979	534	12	with	with	ADP
inlawrev-3979	534	13	modernization	modernization	NOUN
inlawrev-3979	534	14	"	"	PUNCT
inlawrev-3979	534	15	ofequipment	ofequipment	NOUN
inlawrev-3979	534	16	and	and	CCONJ
inlawrev-3979	534	17	facilities	facility	NOUN
inlawrev-3979	534	18	,	,	PUNCT
inlawrev-3979	534	19	"	"	PUNCT
inlawrev-3979	534	20	onsite	onsite	ADJ
inlawrev-3979	534	21	infrastructure	infrastructure	NOUN
inlawrev-3979	534	22	improvements	improvement	NOUN
inlawrev-3979	534	23	,	,	PUNCT
inlawrev-3979	534	24	"	"	PUNCT
inlawrev-3979	534	25	construction	construction	NOUN
inlawrev-3979	534	26	of	of	ADP
inlawrev-3979	534	27	new	new	ADJ
inlawrev-3979	534	28	manufacturing	manufacturing	NOUN
inlawrev-3979	534	29	facilities	facility	NOUN
inlawrev-3979	534	30	,	,	PUNCT
inlawrev-3979	534	31	retooling	retool	VERB
inlawrev-3979	534	32	existing	exist	VERB
inlawrev-3979	534	33	machinery	machinery	NOUN
inlawrev-3979	534	34	and	and	CCONJ
inlawrev-3979	534	35	equipment	equipment	NOUN
inlawrev-3979	534	36	,	,	PUNCT
inlawrev-3979	534	37	and	and	CCONJ
inlawrev-3979	534	38	costs	cost	NOUN
inlawrev-3979	534	39	associated	associate	VERB
inlawrev-3979	534	40	with	with	ADP
inlawrev-3979	534	41	the	the	DET
inlawrev-3979	534	42	construction	construction	NOUN
inlawrev-3979	534	43	of	of	ADP
inlawrev-3979	534	44	special	special	ADJ
inlawrev-3979	534	45	purpose	purpose	NOUN
inlawrev-3979	534	46	buildings	building	NOUN
inlawrev-3979	534	47	that	that	PRON
inlawrev-3979	534	48	are	be	AUX
inlawrev-3979	534	49	certified	certify	VERB
inlawrev-3979	534	50	by	by	ADP
inlawrev-3979	534	51	the	the	DET
inlawrev-3979	534	52	edc	edc	PROPN
inlawrev-3979	534	53	as	as	ADP
inlawrev-3979	534	54	being	be	AUX
inlawrev-3979	534	55	eligible	eligible	ADJ
inlawrev-3979	534	56	for	for	ADP
inlawrev-3979	534	57	the	the	DET
inlawrev-3979	534	58	credit	credit	NOUN
inlawrev-3979	534	59	.	.	PUNCT
inlawrev-3979	535	1	143	143	NUM
inlawrev-3979	535	2	an	an	DET
inlawrev-3979	535	3	"	"	PUNCT
inlawrev-3979	535	4	alternative	alternative	ADJ
inlawrev-3979	535	5	fuel	fuel	NOUN
inlawrev-3979	535	6	vehicle	vehicle	NOUN
inlawrev-3979	535	7	"	"	PUNCT
inlawrev-3979	535	8	is	be	AUX
inlawrev-3979	535	9	any	any	DET
inlawrev-3979	535	10	vehicle	vehicle	NOUN
inlawrev-3979	535	11	designed	design	VERB
inlawrev-3979	535	12	to	to	PART
inlawrev-3979	535	13	operate	operate	VERB
inlawrev-3979	535	14	using	use	VERB
inlawrev-3979	535	15	methanol	methanol	NOUN
inlawrev-3979	535	16	,	,	PUNCT
inlawrev-3979	535	17	denatured	denature	VERB
inlawrev-3979	535	18	ethanol	ethanol	NOUN
inlawrev-3979	535	19	,	,	PUNCT
inlawrev-3979	535	20	e85	e85	NOUN
inlawrev-3979	535	21	,	,	PUNCT
inlawrev-3979	535	22	natural	natural	ADJ
inlawrev-3979	535	23	gas	gas	NOUN
inlawrev-3979	535	24	,	,	PUNCT
inlawrev-3979	535	25	liquefied	liquefy	VERB
inlawrev-3979	535	26	petroleum	petroleum	NOUN
inlawrev-3979	535	27	gas	gas	NOUN
inlawrev-3979	535	28	,	,	PUNCT
inlawrev-3979	535	29	hydrogen	hydrogen	NOUN
inlawrev-3979	535	30	,	,	PUNCT
inlawrev-3979	535	31	coal	coal	NOUN
inlawrev-3979	535	32	derived	derive	VERB
inlawrev-3979	535	33	liquid	liquid	ADJ
inlawrev-3979	535	34	fuels	fuel	NOUN
inlawrev-3979	535	35	,	,	PUNCT
inlawrev-3979	535	36	non	non	ADJ
inlawrev-3979	535	37	-	-	ADJ
inlawrev-3979	535	38	alcohol	alcohol	ADJ
inlawrev-3979	535	39	fuels	fuel	NOUN
inlawrev-3979	535	40	derived	derive	VERB
inlawrev-3979	535	41	from	from	ADP
inlawrev-3979	535	42	biological	biological	ADJ
inlawrev-3979	535	43	material	material	NOUN
inlawrev-3979	535	44	,	,	PUNCT
inlawrev-3979	535	45	p	p	NOUN
inlawrev-3979	535	46	-	-	PUNCT
inlawrev-3979	535	47	series	series	NOUN
inlawrev-3979	535	48	fuels	fuel	NOUN
inlawrev-3979	535	49	,	,	PUNCT
inlawrev-3979	535	50	or	or	CCONJ
inlawrev-3979	535	51	electricity	electricity	NOUN
inlawrev-3979	535	52	.	.	PUNCT
inlawrev-3979	536	1	144	144	NUM
inlawrev-3979	536	2	the	the	DET
inlawrev-3979	536	3	edc	edc	PROPN
inlawrev-3979	536	4	may	may	AUX
inlawrev-3979	536	5	make	make	VERB
inlawrev-3979	536	6	credit	credit	NOUN
inlawrev-3979	536	7	awards	award	NOUN
inlawrev-3979	536	8	to	to	PART
inlawrev-3979	536	9	foster	foster	VERB
inlawrev-3979	536	10	job	job	NOUN
inlawrev-3979	536	11	creation	creation	NOUN
inlawrev-3979	536	12	,	,	PUNCT
inlawrev-3979	536	13	reduce	reduce	VERB
inlawrev-3979	536	14	dependency	dependency	NOUN
inlawrev-3979	536	15	on	on	ADP
inlawrev-3979	536	16	foreign	foreign	ADJ
inlawrev-3979	536	17	oil	oil	NOUN
inlawrev-3979	536	18	,	,	PUNCT
inlawrev-3979	536	19	and	and	CCONJ
inlawrev-3979	536	20	reduce	reduce	VERB
inlawrev-3979	536	21	air	air	NOUN
inlawrev-3979	536	22	pollution	pollution	NOUN
inlawrev-3979	536	23	.	.	PUNCT
inlawrev-3979	537	1	145	145	NUM
inlawrev-3979	537	2	a	a	DET
inlawrev-3979	537	3	taxpayer	taxpayer	NOUN
inlawrev-3979	537	4	may	may	AUX
inlawrev-3979	537	5	carry	carry	VERB
inlawrev-3979	537	6	forward	forward	ADP
inlawrev-3979	537	7	an	an	DET
inlawrev-3979	537	8	unused	unused	ADJ
inlawrev-3979	537	9	credit	credit	NOUN
inlawrev-3979	537	10	for	for	ADP
inlawrev-3979	537	11	nine	nine	NUM
inlawrev-3979	537	12	years	year	NOUN
inlawrev-3979	537	13	.	.	PUNCT
inlawrev-3979	538	1	146	146	NUM
inlawrev-3979	538	2	a	a	DET
inlawrev-3979	538	3	person	person	NOUN
inlawrev-3979	538	4	that	that	PRON
inlawrev-3979	538	5	proposes	propose	VERB
inlawrev-3979	538	6	a	a	DET
inlawrev-3979	538	7	project	project	NOUN
inlawrev-3979	538	8	to	to	PART
inlawrev-3979	538	9	manufacture	manufacture	VERB
inlawrev-3979	538	10	or	or	CCONJ
inlawrev-3979	538	11	assemble	assemble	VERB
inlawrev-3979	538	12	alternative	alternative	ADJ
inlawrev-3979	538	13	fuel	fuel	NOUN
inlawrev-3979	538	14	vehicles	vehicle	NOUN
inlawrev-3979	538	15	may	may	AUX
inlawrev-3979	538	16	apply	apply	VERB
inlawrev-3979	538	17	to	to	ADP
inlawrev-3979	538	18	the	the	DET
inlawrev-3979	538	19	edc	edc	PROPN
inlawrev-3979	538	20	before	before	SCONJ
inlawrev-3979	538	21	the	the	DET
inlawrev-3979	538	22	qualified	qualified	ADJ
inlawrev-3979	538	23	investment	investment	NOUN
inlawrev-3979	538	24	is	be	AUX
inlawrev-3979	538	25	made	make	VERB
inlawrev-3979	538	26	.	.	PUNCT
inlawrev-3979	539	1	147	147	NUM
inlawrev-3979	539	2	after	after	ADP
inlawrev-3979	539	3	receipt	receipt	NOUN
inlawrev-3979	539	4	of	of	ADP
inlawrev-3979	539	5	the	the	DET
inlawrev-3979	539	6	application	application	NOUN
inlawrev-3979	539	7	,	,	PUNCT
inlawrev-3979	539	8	the	the	DET
inlawrev-3979	539	9	edc	edc	PROPN
inlawrev-3979	539	10	may	may	AUX
inlawrev-3979	539	11	enter	enter	VERB
inlawrev-3979	539	12	into	into	ADP
inlawrev-3979	539	13	an	an	DET
inlawrev-3979	539	14	agreement	agreement	NOUN
inlawrev-3979	539	15	with	with	ADP
inlawrev-3979	539	16	the	the	DET
inlawrev-3979	539	17	applicant	applicant	NOUN
inlawrev-3979	539	18	.	.	PUNCT
inlawrev-3979	540	1	148	148	NUM
inlawrev-3979	540	2	a	a	DET
inlawrev-3979	540	3	taxpayer	taxpayer	NOUN
inlawrev-3979	540	4	claiming	claim	VERB
inlawrev-3979	540	5	the	the	DET
inlawrev-3979	540	6	credit	credit	NOUN
inlawrev-3979	540	7	is	be	AUX
inlawrev-3979	540	8	required	require	VERB
inlawrev-3979	540	9	to	to	PART
inlawrev-3979	540	10	submit	submit	VERB
inlawrev-3979	540	11	a	a	DET
inlawrev-3979	540	12	copy	copy	NOUN
inlawrev-3979	540	13	of	of	ADP
inlawrev-3979	540	14	the	the	DET
inlawrev-3979	540	15	certificate	certificate	NOUN
inlawrev-3979	540	16	of	of	ADP
inlawrev-3979	540	17	verification	verification	NOUN
inlawrev-3979	540	18	from	from	ADP
inlawrev-3979	540	19	the	the	DET
inlawrev-3979	540	20	edc	edc	PROPN
inlawrev-3979	540	21	.	.	PROPN
inlawrev-3979	540	22	149	149	NUM
inlawrev-3979	540	23	if	if	SCONJ
inlawrev-3979	540	24	a	a	DET
inlawrev-3979	540	25	taxpayer	taxpayer	NOUN
inlawrev-3979	540	26	does	do	AUX
inlawrev-3979	540	27	not	not	PART
inlawrev-3979	540	28	comply	comply	VERB
inlawrev-3979	540	29	with	with	ADP
inlawrev-3979	540	30	the	the	DET
inlawrev-3979	540	31	agreement	agreement	NOUN
inlawrev-3979	540	32	,	,	PUNCT
inlawrev-3979	540	33	then	then	ADV
inlawrev-3979	540	34	after	after	ADP
inlawrev-3979	540	35	notification	notification	NOUN
inlawrev-3979	540	36	from	from	ADP
inlawrev-3979	540	37	the	the	DET
inlawrev-3979	540	38	edc	edc	PROPN
inlawrev-3979	540	39	,	,	PUNCT
inlawrev-3979	540	40	the	the	DET
inlawrev-3979	540	41	dosr	dosr	NOUN
inlawrev-3979	540	42	may	may	AUX
inlawrev-3979	540	43	make	make	VERB
inlawrev-3979	540	44	an	an	DET
inlawrev-3979	540	45	assessment	assessment	NOUN
inlawrev-3979	540	46	against	against	ADP
inlawrev-3979	540	47	the	the	DET
inlawrev-3979	540	48	taxpayer	taxpayer	NOUN
inlawrev-3979	540	49	up	up	ADP
inlawrev-3979	540	50	to	to	ADP
inlawrev-3979	540	51	the	the	DET
inlawrev-3979	540	52	amount	amount	NOUN
inlawrev-3979	540	53	136	136	NUM
inlawrev-3979	540	54	.	.	PUNCT
inlawrev-3979	541	1	i	i	PRON
inlawrev-3979	541	2	d.	d.	PROPN
inlawrev-3979	541	3	137	137	NUM
inlawrev-3979	541	4	.	.	PUNCT
inlawrev-3979	542	1	i	i	PRON
inlawrev-3979	542	2	d.	d.	PROPN
inlawrev-3979	542	3	138	138	NUM
inlawrev-3979	542	4	.	.	PUNCT
inlawrev-3979	543	1	i	i	PRON
inlawrev-3979	543	2	d	d	PROPN
inlawrev-3979	543	3	139	139	NUM
inlawrev-3979	543	4	.	.	PUNCT
inlawrev-3979	544	1	i	i	PRON
inlawrev-3979	544	2	d.	d.	PROPN
inlawrev-3979	544	3	§	§	PROPN
inlawrev-3979	544	4	6	6	NUM
inlawrev-3979	544	5	-	-	SYM
inlawrev-3979	544	6	3.1	3.1	NUM
inlawrev-3979	544	7	-	-	PUNCT
inlawrev-3979	544	8	31.5	31.5	NUM
inlawrev-3979	544	9	-	-	SYM
inlawrev-3979	544	10	13	13	NUM
inlawrev-3979	544	11	(	(	PUNCT
inlawrev-3979	544	12	as	as	SCONJ
inlawrev-3979	544	13	amended	amend	VERB
inlawrev-3979	544	14	by	by	ADP
inlawrev-3979	544	15	2007	2007	NUM
inlawrev-3979	544	16	ind	ind	NOUN
inlawrev-3979	544	17	.	.	PUNCT
inlawrev-3979	545	1	acts	act	VERB
inlawrev-3979	545	2	3061	3061	NUM
inlawrev-3979	545	3	)	)	PUNCT
inlawrev-3979	545	4	140	140	NUM
inlawrev-3979	545	5	.	.	PUNCT
inlawrev-3979	546	1	see	see	VERB
inlawrev-3979	546	2	i	i	PRON
inlawrev-3979	546	3	d.	d.	PROPN
inlawrev-3979	546	4	§	§	PROPN
inlawrev-3979	546	5	6	6	NUM
inlawrev-3979	546	6	-	-	SYM
inlawrev-3979	546	7	3.1	3.1	NUM
inlawrev-3979	546	8	-	-	SYM
inlawrev-3979	546	9	31.9	31.9	NUM
inlawrev-3979	546	10	(	(	PUNCT
inlawrev-3979	546	11	as	as	SCONJ
inlawrev-3979	546	12	added	add	VERB
inlawrev-3979	546	13	by	by	ADP
inlawrev-3979	546	14	2007	2007	NUM
inlawrev-3979	546	15	ind	ind	NOUN
inlawrev-3979	546	16	.	.	PUNCT
inlawrev-3979	547	1	acts	act	VERB
inlawrev-3979	547	2	3852	3852	NUM
inlawrev-3979	547	3	)	)	PUNCT
inlawrev-3979	547	4	.	.	PUNCT
inlawrev-3979	548	1	141	141	NUM
inlawrev-3979	548	2	.	.	PUNCT
inlawrev-3979	549	1	i	i	PRON
inlawrev-3979	549	2	d.	d.	PROPN
inlawrev-3979	549	3	142	142	NUM
inlawrev-3979	549	4	.	.	PUNCT
inlawrev-3979	550	1	i	i	PRON
inlawrev-3979	550	2	d.	d.	PROPN
inlawrev-3979	550	3	143	143	NUM
inlawrev-3979	550	4	.	.	PUNCT
inlawrev-3979	551	1	i	i	PRON
inlawrev-3979	551	2	d.	d.	PROPN
inlawrev-3979	551	3	144	144	NUM
inlawrev-3979	551	4	.	.	PUNCT
inlawrev-3979	552	1	i	i	PRON
inlawrev-3979	552	2	d.	d.	PROPN
inlawrev-3979	552	3	145	145	NUM
inlawrev-3979	552	4	.	.	PUNCT
inlawrev-3979	553	1	i	i	PRON
inlawrev-3979	553	2	d.	d.	PROPN
inlawrev-3979	553	3	146	146	NUM
inlawrev-3979	553	4	.	.	PUNCT
inlawrev-3979	554	1	i	i	PRON
inlawrev-3979	554	2	d.	d.	PROPN
inlawrev-3979	554	3	147	147	NUM
inlawrev-3979	554	4	.	.	PUNCT
inlawrev-3979	555	1	i	i	PRON
inlawrev-3979	555	2	d.	d.	PROPN
inlawrev-3979	555	3	148	148	NUM
inlawrev-3979	555	4	.	.	PUNCT
inlawrev-3979	556	1	i	i	PRON
inlawrev-3979	556	2	d.	d.	PROPN
inlawrev-3979	556	3	149	149	NUM
inlawrev-3979	556	4	.	.	PUNCT
inlawrev-3979	557	1	i	i	PRON
inlawrev-3979	557	2	d.	d.	PROPN
inlawrev-3979	557	3	1	1	NUM
inlawrev-3979	557	4	286	286	NUM
inlawrev-3979	557	5	indiana	indiana	PROPN
inlawrev-3979	557	6	law	law	NOUN
inlawrev-3979	557	7	review	review	NOUN
inlawrev-3979	558	1	[	[	X
inlawrev-3979	558	2	vol	vol	NOUN
inlawrev-3979	558	3	.	.	NOUN
inlawrev-3979	558	4	4	4	NUM
inlawrev-3979	558	5	1	1	NUM
inlawrev-3979	558	6	:	:	SYM
inlawrev-3979	558	7	1	1	NUM
inlawrev-3979	558	8	27	27	NUM
inlawrev-3979	558	9	1	1	NUM
inlawrev-3979	558	10	of	of	ADP
inlawrev-3979	558	11	previously	previously	ADV
inlawrev-3979	558	12	allowed	allow	VERB
inlawrev-3979	558	13	credits	credit	NOUN
inlawrev-3979	558	14	.	.	PUNCT
inlawrev-3979	559	1	150	150	NUM
inlawrev-3979	559	2	the	the	DET
inlawrev-3979	559	3	edc	edc	PROPN
inlawrev-3979	559	4	may	may	AUX
inlawrev-3979	559	5	not	not	PART
inlawrev-3979	559	6	award	award	VERB
inlawrev-3979	559	7	any	any	DET
inlawrev-3979	559	8	credits	credit	NOUN
inlawrev-3979	559	9	for	for	ADP
inlawrev-3979	559	10	qualified	qualified	ADJ
inlawrev-3979	559	11	investments	investment	NOUN
inlawrev-3979	559	12	made	make	VERB
inlawrev-3979	559	13	after	after	ADP
inlawrev-3979	559	14	december	december	PROPN
inlawrev-3979	559	15	31	31	NUM
inlawrev-3979	559	16	,	,	PUNCT
inlawrev-3979	559	17	2012	2012	NUM
inlawrev-3979	559	18	.	.	PUNCT
inlawrev-3979	560	1	151	151	NUM
inlawrev-3979	560	2	moreover	moreover	ADV
inlawrev-3979	560	3	,	,	PUNCT
inlawrev-3979	560	4	the	the	DET
inlawrev-3979	560	5	ga	ga	PROPN
inlawrev-3979	560	6	amended	amend	VERB
inlawrev-3979	560	7	i.c	i.c	PROPN
inlawrev-3979	560	8	.	.	PUNCT
inlawrev-3979	561	1	§	§	PROPN
inlawrev-3979	561	2	6	6	NUM
inlawrev-3979	561	3	-	-	SYM
inlawrev-3979	561	4	3.1	3.1	NUM
inlawrev-3979	561	5	-	-	PUNCT
inlawrev-3979	561	6	1	1	NUM
inlawrev-3979	561	7	-	-	SYM
inlawrev-3979	561	8	3	3	NUM
inlawrev-3979	561	9	to	to	PART
inlawrev-3979	561	10	include	include	VERB
inlawrev-3979	561	11	this	this	DET
inlawrev-3979	561	12	tax	tax	NOUN
inlawrev-3979	561	13	credit	credit	NOUN
inlawrev-3979	561	14	as	as	ADP
inlawrev-3979	561	15	one	one	NUM
inlawrev-3979	561	16	that	that	PRON
inlawrev-3979	561	17	the	the	DET
inlawrev-3979	561	18	taxpayer	taxpayer	NOUN
inlawrev-3979	561	19	can	can	AUX
inlawrev-3979	561	20	not	not	PART
inlawrev-3979	561	21	claim	claim	VERB
inlawrev-3979	561	22	multiple	multiple	ADJ
inlawrev-3979	561	23	credits	credit	NOUN
inlawrev-3979	561	24	for	for	ADP
inlawrev-3979	561	25	the	the	DET
inlawrev-3979	561	26	same	same	ADJ
inlawrev-3979	561	27	project	project	NOUN
inlawrev-3979	561	28	.	.	PUNCT
inlawrev-3979	562	1	152	152	NUM
inlawrev-3979	562	2	the	the	DET
inlawrev-3979	562	3	ga	ga	PROPN
inlawrev-3979	562	4	created	create	VERB
inlawrev-3979	562	5	a	a	DET
inlawrev-3979	562	6	new	new	ADJ
inlawrev-3979	562	7	tax	tax	NOUN
inlawrev-3979	562	8	credit	credit	NOUN
inlawrev-3979	562	9	to	to	PART
inlawrev-3979	562	10	provide	provide	VERB
inlawrev-3979	562	11	$	$	SYM
inlawrev-3979	562	12	20,000,000	20,000,000	NUM
inlawrev-3979	562	13	for	for	ADP
inlawrev-3979	562	14	all	all	DET
inlawrev-3979	562	15	taxable	taxable	ADJ
inlawrev-3979	562	16	years	year	NOUN
inlawrev-3979	562	17	for	for	ADP
inlawrev-3979	562	18	all	all	DET
inlawrev-3979	562	19	taxpayers	taxpayer	NOUN
inlawrev-3979	562	20	who	who	PRON
inlawrev-3979	562	21	produce	produce	VERB
inlawrev-3979	562	22	at	at	ADV
inlawrev-3979	562	23	least	least	ADJ
inlawrev-3979	562	24	20,000,000	20,000,000	NUM
inlawrev-3979	562	25	gallons	gallon	NOUN
inlawrev-3979	562	26	of	of	ADP
inlawrev-3979	562	27	cellulosic	cellulosic	NOUN
inlawrev-3979	562	28	ethanol	ethanol	NOUN
inlawrev-3979	562	29	in	in	ADP
inlawrev-3979	562	30	a	a	DET
inlawrev-3979	562	31	taxable	taxable	ADJ
inlawrev-3979	562	32	year	year	NOUN
inlawrev-3979	562	33	.	.	PUNCT
inlawrev-3979	563	1	153	153	NUM
inlawrev-3979	563	2	the	the	DET
inlawrev-3979	563	3	credit	credit	NOUN
inlawrev-3979	563	4	may	may	AUX
inlawrev-3979	563	5	only	only	ADV
inlawrev-3979	563	6	be	be	AUX
inlawrev-3979	563	7	applied	apply	VERB
inlawrev-3979	563	8	against	against	ADP
inlawrev-3979	563	9	the	the	DET
inlawrev-3979	563	10	state	state	NOUN
inlawrev-3979	563	11	tax	tax	NOUN
inlawrev-3979	563	12	liability	liability	NOUN
inlawrev-3979	563	13	attributable	attributable	ADJ
inlawrev-3979	563	14	to	to	ADP
inlawrev-3979	563	15	business	business	NOUN
inlawrev-3979	563	16	activity	activity	NOUN
inlawrev-3979	563	17	taking	take	VERB
inlawrev-3979	563	18	place	place	NOUN
inlawrev-3979	563	19	at	at	ADP
inlawrev-3979	563	20	the	the	DET
inlawrev-3979	563	21	indiana	indiana	PROPN
inlawrev-3979	563	22	facility	facility	NOUN
inlawrev-3979	563	23	at	at	ADP
inlawrev-3979	563	24	which	which	PRON
inlawrev-3979	563	25	the	the	DET
inlawrev-3979	563	26	cellulosic	cellulosic	NOUN
inlawrev-3979	563	27	ethanol	ethanol	NOUN
inlawrev-3979	563	28	was	be	AUX
inlawrev-3979	563	29	produced	produce	VERB
inlawrev-3979	563	30	.	.	PUNCT
inlawrev-3979	564	1	154	154	NUM
inlawrev-3979	564	2	the	the	DET
inlawrev-3979	564	3	ga	ga	PROPN
inlawrev-3979	564	4	amended	amend	VERB
inlawrev-3979	564	5	i.c	i.c	PROPN
inlawrev-3979	564	6	.	.	PUNCT
inlawrev-3979	565	1	§	§	PROPN
inlawrev-3979	565	2	6	6	NUM
inlawrev-3979	565	3	-	-	SYM
inlawrev-3979	565	4	3.1	3.1	NUM
inlawrev-3979	565	5	-	-	PUNCT
inlawrev-3979	565	6	27	27	NUM
inlawrev-3979	565	7	-	-	SYM
inlawrev-3979	565	8	9.5	9.5	NUM
inlawrev-3979	565	9	to	to	PART
inlawrev-3979	565	10	clarify	clarify	VERB
inlawrev-3979	565	11	that	that	SCONJ
inlawrev-3979	565	12	the	the	DET
inlawrev-3979	565	13	credit	credit	NOUN
inlawrev-3979	565	14	created	create	VERB
inlawrev-3979	565	15	for	for	ADP
inlawrev-3979	565	16	cellulosic	cellulosic	NOUN
inlawrev-3979	565	17	ethanol	ethanol	NOUN
inlawrev-3979	565	18	is	be	AUX
inlawrev-3979	565	19	not	not	PART
inlawrev-3979	565	20	included	include	VERB
inlawrev-3979	565	21	in	in	ADP
inlawrev-3979	565	22	the	the	DET
inlawrev-3979	565	23	$	$	SYM
inlawrev-3979	565	24	50,000,000	50,000,000	NUM
inlawrev-3979	565	25	cap	cap	NOUN
inlawrev-3979	565	26	for	for	ADP
inlawrev-3979	565	27	biodiesel	biodiesel	NOUN
inlawrev-3979	565	28	production	production	NOUN
inlawrev-3979	565	29	and	and	CCONJ
inlawrev-3979	565	30	blending	blending	NOUN
inlawrev-3979	565	31	and	and	CCONJ
inlawrev-3979	565	32	for	for	ADP
inlawrev-3979	565	33	ethanol	ethanol	NOUN
inlawrev-3979	565	34	production	production	NOUN
inlawrev-3979	565	35	.	.	PUNCT
inlawrev-3979	566	1	155	155	NUM
inlawrev-3979	566	2	further	far	ADV
inlawrev-3979	566	3	,	,	PUNCT
inlawrev-3979	566	4	under	under	ADP
inlawrev-3979	566	5	i.c	i.c	PROPN
inlawrev-3979	566	6	.	.	PUNCT
inlawrev-3979	567	1	§	§	PROPN
inlawrev-3979	567	2	6	6	NUM
inlawrev-3979	567	3	-	-	SYM
inlawrev-3979	567	4	3	3	NUM
inlawrev-3979	567	5	.	.	NOUN
inlawrev-3979	567	6	1	1	NUM
inlawrev-3979	567	7	-	-	SYM
inlawrev-3979	567	8	28	28	NUM
inlawrev-3979	567	9	-	-	SYM
inlawrev-3979	567	10	9	9	NUM
inlawrev-3979	567	11	ethanol	ethanol	NOUN
inlawrev-3979	567	12	production	production	NOUN
inlawrev-3979	567	13	credit	credit	NOUN
inlawrev-3979	567	14	may	may	AUX
inlawrev-3979	567	15	not	not	PART
inlawrev-3979	567	16	be	be	AUX
inlawrev-3979	567	17	sold	sell	VERB
inlawrev-3979	567	18	,	,	PUNCT
inlawrev-3979	567	19	assigned	assign	VERB
inlawrev-3979	567	20	,	,	PUNCT
inlawrev-3979	567	21	conveyed	convey	VERB
inlawrev-3979	567	22	,	,	PUNCT
inlawrev-3979	567	23	or	or	CCONJ
inlawrev-3979	567	24	otherwise	otherwise	ADV
inlawrev-3979	567	25	transferred	transfer	VERB
inlawrev-3979	567	26	.	.	PUNCT
inlawrev-3979	568	1	156	156	NUM
inlawrev-3979	568	2	the	the	DET
inlawrev-3979	568	3	ga	ga	PROPN
inlawrev-3979	568	4	made	make	VERB
inlawrev-3979	568	5	the	the	DET
inlawrev-3979	568	6	following	follow	VERB
inlawrev-3979	568	7	changes	change	NOUN
inlawrev-3979	568	8	to	to	ADP
inlawrev-3979	568	9	other	other	ADJ
inlawrev-3979	568	10	fuel	fuel	NOUN
inlawrev-3979	568	11	-	-	PUNCT
inlawrev-3979	568	12	related	relate	VERB
inlawrev-3979	568	13	credits	credit	NOUN
inlawrev-3979	568	14	.	.	PUNCT
inlawrev-3979	569	1	the	the	DET
inlawrev-3979	569	2	ga	ga	PROPN
inlawrev-3979	569	3	amended	amend	VERB
inlawrev-3979	569	4	i.c	i.c	PROPN
inlawrev-3979	569	5	.	.	PUNCT
inlawrev-3979	569	6	§	§	PROPN
inlawrev-3979	569	7	6	6	NUM
inlawrev-3979	569	8	-	-	SYM
inlawrev-3979	569	9	3.1	3.1	NUM
inlawrev-3979	569	10	-	-	PUNCT
inlawrev-3979	569	11	29	29	NUM
inlawrev-3979	569	12	-	-	SYM
inlawrev-3979	569	13	6	6	NUM
inlawrev-3979	569	14	to	to	ADP
inlawrev-3979	569	15	state	state	NOUN
inlawrev-3979	569	16	that	that	SCONJ
inlawrev-3979	569	17	the	the	DET
inlawrev-3979	569	18	coal	coal	NOUN
inlawrev-3979	569	19	gasification	gasification	NOUN
inlawrev-3979	569	20	tax	tax	NOUN
inlawrev-3979	569	21	credit	credit	NOUN
inlawrev-3979	569	22	includes	include	VERB
inlawrev-3979	569	23	a	a	DET
inlawrev-3979	569	24	facility	facility	NOUN
inlawrev-3979	569	25	that	that	PRON
inlawrev-3979	569	26	is	be	AUX
inlawrev-3979	569	27	located	locate	VERB
inlawrev-3979	569	28	in	in	ADP
inlawrev-3979	569	29	indiana	indiana	PROPN
inlawrev-3979	569	30	and	and	CCONJ
inlawrev-3979	569	31	that	that	SCONJ
inlawrev-3979	569	32	converts	convert	VERB
inlawrev-3979	569	33	coal	coal	NOUN
inlawrev-3979	569	34	into	into	ADP
inlawrev-3979	569	35	synthesis	synthesis	NOUN
inlawrev-3979	569	36	gas	gas	NOUN
inlawrev-3979	569	37	that	that	PRON
inlawrev-3979	569	38	can	can	AUX
inlawrev-3979	569	39	be	be	AUX
inlawrev-3979	569	40	used	use	VERB
inlawrev-3979	569	41	as	as	ADP
inlawrev-3979	569	42	a	a	DET
inlawrev-3979	569	43	substitute	substitute	NOUN
inlawrev-3979	569	44	for	for	ADP
inlawrev-3979	569	45	natural	natural	ADJ
inlawrev-3979	569	46	gas	gas	NOUN
inlawrev-3979	569	47	.	.	PUNCT
inlawrev-3979	570	1	157	157	NUM
inlawrev-3979	570	2	additionally	additionally	ADV
inlawrev-3979	570	3	,	,	PUNCT
inlawrev-3979	570	4	i.c	i.c	PROPN
inlawrev-3979	570	5	.	.	PROPN
inlawrev-3979	571	1	§	§	PROPN
inlawrev-3979	571	2	6	6	NUM
inlawrev-3979	571	3	-	-	SYM
inlawrev-3979	571	4	3.1	3.1	NUM
inlawrev-3979	571	5	-	-	PUNCT
inlawrev-3979	571	6	29	29	NUM
inlawrev-3979	571	7	-	-	SYM
inlawrev-3979	571	8	15	15	NUM
inlawrev-3979	571	9	now	now	ADV
inlawrev-3979	571	10	provides	provide	VERB
inlawrev-3979	571	11	that	that	SCONJ
inlawrev-3979	571	12	the	the	DET
inlawrev-3979	571	13	coal	coal	NOUN
inlawrev-3979	571	14	gasification	gasification	NOUN
inlawrev-3979	571	15	tax	tax	NOUN
inlawrev-3979	571	16	credit	credit	NOUN
inlawrev-3979	571	17	shall	shall	AUX
inlawrev-3979	571	18	be	be	AUX
inlawrev-3979	571	19	awarded	award	VERB
inlawrev-3979	571	20	for	for	ADP
inlawrev-3979	571	21	the	the	DET
inlawrev-3979	571	22	development	development	NOUN
inlawrev-3979	571	23	of	of	ADP
inlawrev-3979	571	24	a	a	DET
inlawrev-3979	571	25	facility	facility	NOUN
inlawrev-3979	571	26	that	that	PRON
inlawrev-3979	571	27	will	will	AUX
inlawrev-3979	571	28	serve	serve	VERB
inlawrev-3979	571	29	gas	gas	NOUN
inlawrev-3979	571	30	utility	utility	NOUN
inlawrev-3979	571	31	consumers	consumer	NOUN
inlawrev-3979	571	32	,	,	PUNCT
inlawrev-3979	571	33	in	in	ADP
inlawrev-3979	571	34	addition	addition	NOUN
inlawrev-3979	571	35	to	to	ADP
inlawrev-3979	571	36	electric	electric	ADJ
inlawrev-3979	571	37	utility	utility	NOUN
inlawrev-3979	571	38	consumers	consumer	NOUN
inlawrev-3979	571	39	that	that	PRON
inlawrev-3979	571	40	are	be	AUX
inlawrev-3979	571	41	already	already	ADV
inlawrev-3979	571	42	allowed	allow	VERB
inlawrev-3979	571	43	for	for	ADP
inlawrev-3979	571	44	in	in	ADP
inlawrev-3979	571	45	the	the	DET
inlawrev-3979	571	46	statute	statute	NOUN
inlawrev-3979	571	47	.	.	PUNCT
inlawrev-3979	572	1	158	158	NUM
inlawrev-3979	572	2	a	a	DET
inlawrev-3979	572	3	new	new	ADJ
inlawrev-3979	572	4	provision	provision	NOUN
inlawrev-3979	572	5	,	,	PUNCT
inlawrev-3979	572	6	i.c	i.c	PROPN
inlawrev-3979	572	7	.	.	PROPN
inlawrev-3979	573	1	§	§	PROPN
inlawrev-3979	573	2	6	6	NUM
inlawrev-3979	573	3	-	-	SYM
inlawrev-3979	573	4	3.1	3.1	NUM
inlawrev-3979	573	5	-	-	PUNCT
inlawrev-3979	573	6	29	29	NUM
inlawrev-3979	573	7	-	-	SYM
inlawrev-3979	573	8	20.5	20.5	NUM
inlawrev-3979	573	9	,	,	PUNCT
inlawrev-3979	573	10	provides	provide	VERB
inlawrev-3979	573	11	that	that	SCONJ
inlawrev-3979	573	12	all	all	PRON
inlawrev-3979	573	13	or	or	CCONJ
inlawrev-3979	573	14	part	part	NOUN
inlawrev-3979	573	15	of	of	ADP
inlawrev-3979	573	16	the	the	DET
inlawrev-3979	573	17	integrated	integrate	VERB
inlawrev-3979	573	18	coal	coal	NOUN
inlawrev-3979	573	19	gasification	gasification	NOUN
inlawrev-3979	573	20	power	power	NOUN
inlawrev-3979	573	21	plant	plant	NOUN
inlawrev-3979	573	22	tax	tax	NOUN
inlawrev-3979	573	23	credit	credit	NOUN
inlawrev-3979	573	24	to	to	PART
inlawrev-3979	573	25	which	which	PRON
inlawrev-3979	573	26	a	a	DET
inlawrev-3979	573	27	taxpayer	taxpayer	NOUN
inlawrev-3979	573	28	is	be	AUX
inlawrev-3979	573	29	entitled	entitle	VERB
inlawrev-3979	573	30	is	be	AUX
inlawrev-3979	573	31	assignable	assignable	ADJ
inlawrev-3979	573	32	to	to	ADP
inlawrev-3979	573	33	one	one	NUM
inlawrev-3979	573	34	or	or	CCONJ
inlawrev-3979	573	35	more	more	ADJ
inlawrev-3979	573	36	utilities	utility	NOUN
inlawrev-3979	573	37	if	if	SCONJ
inlawrev-3979	573	38	the	the	DET
inlawrev-3979	573	39	assignment	assignment	NOUN
inlawrev-3979	573	40	has	have	AUX
inlawrev-3979	573	41	been	be	AUX
inlawrev-3979	573	42	approved	approve	VERB
inlawrev-3979	573	43	by	by	ADP
inlawrev-3979	573	44	the	the	DET
inlawrev-3979	573	45	utility	utility	NOUN
inlawrev-3979	573	46	regulatory	regulatory	ADJ
inlawrev-3979	573	47	commission	commission	NOUN
inlawrev-3979	573	48	and	and	CCONJ
inlawrev-3979	573	49	provides	provide	VERB
inlawrev-3979	573	50	for	for	ADP
inlawrev-3979	573	51	the	the	DET
inlawrev-3979	573	52	purchase	purchase	NOUN
inlawrev-3979	573	53	of	of	ADP
inlawrev-3979	573	54	electricity	electricity	NOUN
inlawrev-3979	573	55	or	or	CCONJ
inlawrev-3979	573	56	substitute	substitute	NOUN
inlawrev-3979	573	57	natural	natural	ADJ
inlawrev-3979	573	58	gas	gas	NOUN
inlawrev-3979	573	59	by	by	ADP
inlawrev-3979	573	60	the	the	DET
inlawrev-3979	573	61	utility	utility	NOUN
inlawrev-3979	573	62	from	from	ADP
inlawrev-3979	573	63	the	the	DET
inlawrev-3979	573	64	taxpayer	taxpayer	NOUN
inlawrev-3979	573	65	.	.	PUNCT
inlawrev-3979	574	1	159	159	NUM
inlawrev-3979	574	2	if	if	SCONJ
inlawrev-3979	574	3	the	the	DET
inlawrev-3979	574	4	credit	credit	NOUN
inlawrev-3979	574	5	is	be	AUX
inlawrev-3979	574	6	assigned	assign	VERB
inlawrev-3979	574	7	,	,	PUNCT
inlawrev-3979	574	8	then	then	ADV
inlawrev-3979	574	9	the	the	DET
inlawrev-3979	574	10	credit	credit	NOUN
inlawrev-3979	574	11	must	must	AUX
inlawrev-3979	574	12	be	be	AUX
inlawrev-3979	574	13	taken	take	VERB
inlawrev-3979	574	14	in	in	ADP
inlawrev-3979	574	15	twenty	twenty	NUM
inlawrev-3979	574	16	annual	annual	ADJ
inlawrev-3979	574	17	installments	installment	NOUN
inlawrev-3979	574	18	.	.	PUNCT
inlawrev-3979	575	1	160	160	NUM
inlawrev-3979	575	2	the	the	DET
inlawrev-3979	575	3	total	total	ADJ
inlawrev-3979	575	4	amount	amount	NOUN
inlawrev-3979	575	5	of	of	ADP
inlawrev-3979	575	6	credit	credit	NOUN
inlawrev-3979	575	7	that	that	PRON
inlawrev-3979	575	8	may	may	AUX
inlawrev-3979	575	9	be	be	AUX
inlawrev-3979	575	10	assigned	assign	VERB
inlawrev-3979	575	11	is	be	AUX
inlawrev-3979	575	12	the	the	DET
inlawrev-3979	575	13	total	total	ADJ
inlawrev-3979	575	14	credit	credit	NOUN
inlawrev-3979	575	15	awarded	award	VERB
inlawrev-3979	575	16	divided	divide	VERB
inlawrev-3979	575	17	by	by	ADP
inlawrev-3979	575	18	twenty	twenty	NUM
inlawrev-3979	575	19	and	and	CCONJ
inlawrev-3979	575	20	then	then	ADV
inlawrev-3979	575	21	multiplied	multiply	VERB
inlawrev-3979	575	22	by	by	ADP
inlawrev-3979	575	23	the	the	DET
inlawrev-3979	575	24	percentage	percentage	NOUN
inlawrev-3979	575	25	of	of	ADP
inlawrev-3979	575	26	indiana	indiana	PROPN
inlawrev-3979	575	27	coal	coal	PROPN
inlawrev-3979	575	28	used	use	VERB
inlawrev-3979	575	29	in	in	ADP
inlawrev-3979	575	30	the	the	DET
inlawrev-3979	575	31	taxpayer	taxpayer	NOUN
inlawrev-3979	575	32	's	's	PART
inlawrev-3979	575	33	integrated	integrate	VERB
inlawrev-3979	575	34	coal	coal	NOUN
inlawrev-3979	575	35	gasification	gasification	NOUN
inlawrev-3979	575	36	power	power	NOUN
inlawrev-3979	575	37	plant	plant	NOUN
inlawrev-3979	575	38	.	.	PUNCT
inlawrev-3979	576	1	161	161	NUM
inlawrev-3979	576	2	the	the	DET
inlawrev-3979	576	3	ga	ga	PROPN
inlawrev-3979	576	4	also	also	ADV
inlawrev-3979	576	5	amended	amend	VERB
inlawrev-3979	576	6	i.c	i.c	PROPN
inlawrev-3979	576	7	.	.	PUNCT
inlawrev-3979	577	1	§	§	PROPN
inlawrev-3979	577	2	6	6	NUM
inlawrev-3979	577	3	-	-	SYM
inlawrev-3979	577	4	3.1	3.1	NUM
inlawrev-3979	577	5	-	-	SYM
inlawrev-3979	577	6	24	24	NUM
inlawrev-3979	577	7	-	-	PUNCT
inlawrev-3979	577	8	9	9	NUM
inlawrev-3979	577	9	to	to	PART
inlawrev-3979	577	10	extend	extend	VERB
inlawrev-3979	577	11	the	the	DET
inlawrev-3979	577	12	time	time	NOUN
inlawrev-3979	577	13	period	period	NOUN
inlawrev-3979	577	14	for	for	ADP
inlawrev-3979	577	15	which	which	PRON
inlawrev-3979	577	16	investments	investment	NOUN
inlawrev-3979	577	17	must	must	AUX
inlawrev-3979	577	18	be	be	AUX
inlawrev-3979	577	19	made	make	VERB
inlawrev-3979	577	20	to	to	PART
inlawrev-3979	577	21	claim	claim	VERB
inlawrev-3979	577	22	the	the	DET
inlawrev-3979	577	23	venture	venture	NOUN
inlawrev-3979	577	24	capital	capital	NOUN
inlawrev-3979	577	25	investment	investment	NOUN
inlawrev-3979	577	26	tax	tax	NOUN
inlawrev-3979	577	27	credit	credit	NOUN
inlawrev-3979	577	28	for	for	ADP
inlawrev-3979	577	29	providing	provide	VERB
inlawrev-3979	577	30	qualified	qualified	ADJ
inlawrev-3979	577	31	investment	investment	NOUN
inlawrev-3979	577	32	capital	capital	NOUN
inlawrev-3979	577	33	from	from	ADP
inlawrev-3979	577	34	january	january	PROPN
inlawrev-3979	577	35	1	1	NUM
inlawrev-3979	577	36	,	,	PUNCT
inlawrev-3979	577	37	2009	2009	NUM
inlawrev-3979	577	38	,	,	PUNCT
inlawrev-3979	577	39	to	to	ADP
inlawrev-3979	577	40	january	january	PROPN
inlawrev-3979	577	41	1	1	NUM
inlawrev-3979	577	42	,	,	PUNCT
inlawrev-3979	577	43	2013	2013	NUM
inlawrev-3979	577	44	.	.	PUNCT
inlawrev-3979	578	1	162	162	NUM
inlawrev-3979	578	2	150	150	NUM
inlawrev-3979	578	3	.	.	PUNCT
inlawrev-3979	579	1	i	i	PRON
inlawrev-3979	579	2	d.	d.	PROPN
inlawrev-3979	579	3	151	151	NUM
inlawrev-3979	579	4	.	.	PUNCT
inlawrev-3979	580	1	i	i	PRON
inlawrev-3979	580	2	d.	d.	PROPN
inlawrev-3979	580	3	152	152	NUM
inlawrev-3979	580	4	.	.	PUNCT
inlawrev-3979	580	5	2007	2007	NUM
inlawrev-3979	580	6	ind	ind	NOUN
inlawrev-3979	580	7	.	.	PUNCT
inlawrev-3979	581	1	acts	act	VERB
inlawrev-3979	581	2	3858	3858	NUM
inlawrev-3979	581	3	-	-	SYM
inlawrev-3979	581	4	62	62	NUM
inlawrev-3979	581	5	.	.	PUNCT
inlawrev-3979	582	1	153	153	NUM
inlawrev-3979	582	2	.	.	PUNCT
inlawrev-3979	583	1	see	see	VERB
inlawrev-3979	583	2	ind	ind	PROPN
inlawrev-3979	583	3	.	.	PUNCT
inlawrev-3979	584	1	code	code	PROPN
inlawrev-3979	584	2	§	§	PROPN
inlawrev-3979	584	3	6	6	NUM
inlawrev-3979	584	4	-	-	SYM
inlawrev-3979	584	5	3.1	3.1	NUM
inlawrev-3979	584	6	-	-	PUNCT
inlawrev-3979	584	7	28	28	NUM
inlawrev-3979	584	8	-	-	SYM
inlawrev-3979	584	9	1	1	NUM
inlawrev-3979	584	10	1	1	NUM
inlawrev-3979	584	11	(	(	PUNCT
inlawrev-3979	584	12	supp	supp	NOUN
inlawrev-3979	584	13	.	.	PUNCT
inlawrev-3979	585	1	2007	2007	NUM
inlawrev-3979	585	2	)	)	PUNCT
inlawrev-3979	585	3	(	(	PUNCT
inlawrev-3979	585	4	as	as	SCONJ
inlawrev-3979	585	5	added	add	VERB
inlawrev-3979	585	6	by	by	ADP
inlawrev-3979	585	7	2007	2007	NUM
inlawrev-3979	585	8	ind	ind	NOUN
inlawrev-3979	585	9	.	.	PUNCT
inlawrev-3979	586	1	acts	act	VERB
inlawrev-3979	586	2	2573	2573	NUM
inlawrev-3979	586	3	-	-	SYM
inlawrev-3979	586	4	74	74	NUM
inlawrev-3979	586	5	)	)	PUNCT
inlawrev-3979	586	6	.	.	PUNCT
inlawrev-3979	587	1	154	154	NUM
inlawrev-3979	587	2	.	.	PUNCT
inlawrev-3979	588	1	i	i	PRON
inlawrev-3979	588	2	d.	d.	PROPN
inlawrev-3979	588	3	155	155	NUM
inlawrev-3979	588	4	.	.	PROPN
inlawrev-3979	588	5	2007	2007	NUM
inlawrev-3979	588	6	ind	ind	NOUN
inlawrev-3979	588	7	.	.	PUNCT
inlawrev-3979	589	1	acts	act	VERB
inlawrev-3979	589	2	2573	2573	NUM
inlawrev-3979	589	3	.	.	PUNCT
inlawrev-3979	590	1	156	156	NUM
inlawrev-3979	590	2	.	.	PUNCT
inlawrev-3979	591	1	i	i	PRON
inlawrev-3979	591	2	d.	d.	PROPN
inlawrev-3979	591	3	157	157	NUM
inlawrev-3979	591	4	.	.	PUNCT
inlawrev-3979	592	1	i	i	PRON
inlawrev-3979	592	2	d.	d.	PROPN
inlawrev-3979	592	3	at	at	ADP
inlawrev-3979	592	4	2574	2574	NUM
inlawrev-3979	592	5	-	-	SYM
inlawrev-3979	592	6	75	75	NUM
inlawrev-3979	592	7	.	.	PUNCT
inlawrev-3979	592	8	158	158	NUM
inlawrev-3979	592	9	.	.	PUNCT
inlawrev-3979	593	1	i	i	PRON
inlawrev-3979	593	2	d.	d.	PROPN
inlawrev-3979	593	3	at	at	ADP
inlawrev-3979	593	4	2575	2575	NUM
inlawrev-3979	593	5	.	.	PUNCT
inlawrev-3979	594	1	159	159	NUM
inlawrev-3979	594	2	.	.	PUNCT
inlawrev-3979	595	1	i	i	PRON
inlawrev-3979	595	2	d.	d.	PROPN
inlawrev-3979	595	3	at	at	ADP
inlawrev-3979	595	4	2577	2577	NUM
inlawrev-3979	595	5	-78	-78	NUM
inlawrev-3979	595	6	.	.	PUNCT
inlawrev-3979	596	1	160	160	NUM
inlawrev-3979	596	2	.	.	PUNCT
inlawrev-3979	597	1	i	i	PRON
inlawrev-3979	597	2	d.	d.	PROPN
inlawrev-3979	597	3	161	161	NUM
inlawrev-3979	597	4	.	.	PUNCT
inlawrev-3979	598	1	i	i	PRON
inlawrev-3979	598	2	d.	d.	PROPN
inlawrev-3979	598	3	162	162	NUM
inlawrev-3979	598	4	.	.	PUNCT
inlawrev-3979	598	5	2007	2007	NUM
inlawrev-3979	598	6	ind	ind	NOUN
inlawrev-3979	598	7	.	.	PUNCT
inlawrev-3979	599	1	acts	act	VERB
inlawrev-3979	599	2	3061	3061	NUM
inlawrev-3979	599	3	.	.	PUNCT
inlawrev-3979	600	1	2008	2008	NUM
inlawrev-3979	600	2	]	]	PUNCT
inlawrev-3979	600	3	tax	tax	NOUN
inlawrev-3979	600	4	law	law	NOUN
inlawrev-3979	600	5	1287	1287	NUM
inlawrev-3979	600	6	f.	f.	PROPN
inlawrev-3979	600	7	local	local	ADJ
inlawrev-3979	600	8	taxation	taxation	NOUN
inlawrev-3979	600	9	1	1	NUM
inlawrev-3979	600	10	.	.	X
inlawrev-3979	600	11	county	county	NOUN
inlawrev-3979	600	12	adjusted	adjust	VERB
inlawrev-3979	600	13	gross	gross	ADJ
inlawrev-3979	600	14	income	income	NOUN
inlawrev-3979	600	15	tax	tax	NOUN
inlawrev-3979	600	16	(	(	PUNCT
inlawrev-3979	600	17	"	"	PUNCT
inlawrev-3979	600	18	cagit").—the	cagit").—the	PROPN
inlawrev-3979	600	19	ga	ga	PROPN
inlawrev-3979	600	20	amended	amend	VERB
inlawrev-3979	600	21	several	several	ADJ
inlawrev-3979	600	22	dates	date	NOUN
inlawrev-3979	600	23	for	for	ADP
inlawrev-3979	600	24	county	county	NOUN
inlawrev-3979	600	25	ordinances	ordinance	NOUN
inlawrev-3979	600	26	seeking	seek	VERB
inlawrev-3979	600	27	to	to	PART
inlawrev-3979	600	28	impose	impose	VERB
inlawrev-3979	600	29	or	or	CCONJ
inlawrev-3979	600	30	adjust	adjust	VERB
inlawrev-3979	600	31	the	the	DET
inlawrev-3979	600	32	cagit	cagit	NOUN
inlawrev-3979	600	33	.	.	PUNCT
inlawrev-3979	601	1	first	first	ADV
inlawrev-3979	601	2	,	,	PUNCT
inlawrev-3979	601	3	a	a	DET
inlawrev-3979	601	4	county	county	NOUN
inlawrev-3979	601	5	wishing	wish	VERB
inlawrev-3979	601	6	to	to	PART
inlawrev-3979	601	7	impose	impose	VERB
inlawrev-3979	601	8	cagit	cagit	NOUN
inlawrev-3979	601	9	must	must	AUX
inlawrev-3979	601	10	adopt	adopt	VERB
inlawrev-3979	601	11	an	an	DET
inlawrev-3979	601	12	ordinance	ordinance	NOUN
inlawrev-3979	601	13	after	after	ADP
inlawrev-3979	601	14	march	march	PROPN
inlawrev-3979	601	15	3	3	NUM
inlawrev-3979	601	16	1	1	NUM
inlawrev-3979	601	17	and	and	CCONJ
inlawrev-3979	601	18	before	before	ADP
inlawrev-3979	601	19	august	august	PROPN
inlawrev-3979	601	20	1	1	NUM
inlawrev-3979	601	21	of	of	ADP
inlawrev-3979	601	22	a	a	DET
inlawrev-3979	601	23	particular	particular	ADJ
inlawrev-3979	601	24	year	year	NOUN
inlawrev-3979	601	25	.	.	PUNCT
inlawrev-3979	602	1	163	163	NUM
inlawrev-3979	602	2	the	the	DET
inlawrev-3979	602	3	ordinance	ordinance	NOUN
inlawrev-3979	602	4	shall	shall	AUX
inlawrev-3979	602	5	then	then	ADV
inlawrev-3979	602	6	take	take	VERB
inlawrev-3979	602	7	effect	effect	NOUN
inlawrev-3979	602	8	on	on	ADP
inlawrev-3979	602	9	october	october	PROPN
inlawrev-3979	602	10	l.	l.	PROPN
inlawrev-3979	602	11	164	164	NUM
inlawrev-3979	602	12	similarly	similarly	ADV
inlawrev-3979	602	13	,	,	PUNCT
inlawrev-3979	602	14	an	an	DET
inlawrev-3979	602	15	ordinance	ordinance	NOUN
inlawrev-3979	602	16	to	to	PART
inlawrev-3979	602	17	rescind	rescind	VERB
inlawrev-3979	602	18	cagit	cagit	NOUN
inlawrev-3979	602	19	must	must	AUX
inlawrev-3979	602	20	be	be	AUX
inlawrev-3979	602	21	adopted	adopt	VERB
inlawrev-3979	602	22	after	after	ADP
inlawrev-3979	602	23	march	march	PROPN
inlawrev-3979	602	24	31	31	NUM
inlawrev-3979	602	25	and	and	CCONJ
inlawrev-3979	602	26	before	before	ADP
inlawrev-3979	602	27	august	august	PROPN
inlawrev-3979	602	28	1	1	NUM
inlawrev-3979	602	29	to	to	PART
inlawrev-3979	602	30	be	be	AUX
inlawrev-3979	602	31	effective	effective	ADJ
inlawrev-3979	602	32	on	on	ADP
inlawrev-3979	602	33	october	october	PROPN
inlawrev-3979	602	34	1	1	NUM
inlawrev-3979	602	35	of	of	ADP
inlawrev-3979	602	36	the	the	DET
inlawrev-3979	602	37	year	year	NOUN
inlawrev-3979	602	38	the	the	DET
inlawrev-3979	602	39	ordinance	ordinance	NOUN
inlawrev-3979	602	40	is	be	AUX
inlawrev-3979	602	41	adopted	adopt	VERB
inlawrev-3979	602	42	.	.	PUNCT
inlawrev-3979	603	1	165	165	NUM
inlawrev-3979	603	2	ordinances	ordinance	NOUN
inlawrev-3979	603	3	to	to	PART
inlawrev-3979	603	4	increase	increase	VERB
inlawrev-3979	603	5	166	166	NUM
inlawrev-3979	603	6	or	or	CCONJ
inlawrev-3979	603	7	decrease	decrease	VERB
inlawrev-3979	603	8	167	167	NUM
inlawrev-3979	603	9	cagit	cagit	NOUN
inlawrev-3979	603	10	must	must	AUX
inlawrev-3979	603	11	also	also	ADV
inlawrev-3979	603	12	be	be	AUX
inlawrev-3979	603	13	adopted	adopt	VERB
inlawrev-3979	603	14	after	after	ADP
inlawrev-3979	603	15	march	march	PROPN
inlawrev-3979	603	16	3	3	NUM
inlawrev-3979	603	17	1	1	NUM
inlawrev-3979	603	18	and	and	CCONJ
inlawrev-3979	603	19	before	before	ADP
inlawrev-3979	603	20	august	august	PROPN
inlawrev-3979	603	21	1	1	NUM
inlawrev-3979	603	22	to	to	PART
inlawrev-3979	603	23	be	be	AUX
inlawrev-3979	603	24	effective	effective	ADJ
inlawrev-3979	603	25	on	on	ADP
inlawrev-3979	603	26	october	october	PROPN
inlawrev-3979	603	27	1	1	NUM
inlawrev-3979	603	28	of	of	ADP
inlawrev-3979	603	29	the	the	DET
inlawrev-3979	603	30	year	year	NOUN
inlawrev-3979	603	31	the	the	DET
inlawrev-3979	603	32	ordinance	ordinance	NOUN
inlawrev-3979	603	33	is	be	AUX
inlawrev-3979	603	34	adopted	adopt	VERB
inlawrev-3979	603	35	.	.	PUNCT
inlawrev-3979	604	1	counties	county	NOUN
inlawrev-3979	604	2	may	may	AUX
inlawrev-3979	604	3	also	also	ADV
inlawrev-3979	604	4	adopt	adopt	VERB
inlawrev-3979	604	5	an	an	DET
inlawrev-3979	604	6	ordinance	ordinance	NOUN
inlawrev-3979	604	7	by	by	ADP
inlawrev-3979	604	8	august	august	PROPN
inlawrev-3979	604	9	1	1	NUM
inlawrev-3979	604	10	to	to	PART
inlawrev-3979	604	11	impose	impose	VERB
inlawrev-3979	604	12	an	an	DET
inlawrev-3979	604	13	additional	additional	ADJ
inlawrev-3979	604	14	cagit	cagit	ADJ
inlawrev-3979	604	15	effective	effective	NOUN
inlawrev-3979	604	16	on	on	ADP
inlawrev-3979	604	17	october	october	PROPN
inlawrev-3979	604	18	l.	l.	PROPN
inlawrev-3979	604	19	168	168	NUM
inlawrev-3979	604	20	the	the	DET
inlawrev-3979	604	21	additional	additional	ADJ
inlawrev-3979	604	22	rate	rate	NOUN
inlawrev-3979	604	23	that	that	PRON
inlawrev-3979	604	24	is	be	AUX
inlawrev-3979	604	25	determined	determine	VERB
inlawrev-3979	604	26	is	be	AUX
inlawrev-3979	604	27	effective	effective	ADJ
inlawrev-3979	604	28	for	for	ADP
inlawrev-3979	604	29	two	two	NUM
inlawrev-3979	604	30	years	year	NOUN
inlawrev-3979	604	31	.	.	PUNCT
inlawrev-3979	605	1	169	169	NUM
inlawrev-3979	605	2	a	a	DET
inlawrev-3979	605	3	county	county	NOUN
inlawrev-3979	605	4	may	may	AUX
inlawrev-3979	605	5	not	not	PART
inlawrev-3979	605	6	decrease	decrease	VERB
inlawrev-3979	605	7	or	or	CCONJ
inlawrev-3979	605	8	rescind	rescind	VERB
inlawrev-3979	605	9	the	the	DET
inlawrev-3979	605	10	tax	tax	NOUN
inlawrev-3979	605	11	rate	rate	NOUN
inlawrev-3979	605	12	once	once	SCONJ
inlawrev-3979	605	13	it	it	PRON
inlawrev-3979	605	14	is	be	AUX
inlawrev-3979	605	15	imposed	impose	VERB
inlawrev-3979	605	16	.	.	PUNCT
inlawrev-3979	606	1	170	170	NUM
inlawrev-3979	606	2	one	one	NUM
inlawrev-3979	606	3	-	-	PUNCT
inlawrev-3979	606	4	half	half	NOUN
inlawrev-3979	606	5	of	of	ADP
inlawrev-3979	606	6	the	the	DET
inlawrev-3979	606	7	revenue	revenue	NOUN
inlawrev-3979	606	8	from	from	ADP
inlawrev-3979	606	9	the	the	DET
inlawrev-3979	606	10	tax	tax	NOUN
inlawrev-3979	606	11	rate	rate	NOUN
inlawrev-3979	606	12	imposed	impose	VERB
inlawrev-3979	606	13	is	be	AUX
inlawrev-3979	606	14	to	to	PART
inlawrev-3979	606	15	be	be	AUX
inlawrev-3979	606	16	deposited	deposit	VERB
inlawrev-3979	606	17	in	in	ADP
inlawrev-3979	606	18	the	the	DET
inlawrev-3979	606	19	county	county	NOUN
inlawrev-3979	606	20	stabilization	stabilization	NOUN
inlawrev-3979	606	21	fund	fund	NOUN
inlawrev-3979	606	22	.	.	PUNCT
inlawrev-3979	607	1	the	the	DET
inlawrev-3979	607	2	maximum	maximum	ADJ
inlawrev-3979	607	3	rate	rate	NOUN
inlawrev-3979	607	4	that	that	SCONJ
inlawrev-3979	607	5	a	a	DET
inlawrev-3979	607	6	county	county	NOUN
inlawrev-3979	607	7	may	may	AUX
inlawrev-3979	607	8	impose	impose	VERB
inlawrev-3979	607	9	under	under	ADP
inlawrev-3979	607	10	this	this	DET
inlawrev-3979	607	11	section	section	NOUN
inlawrev-3979	607	12	to	to	PART
inlawrev-3979	607	13	replace	replace	VERB
inlawrev-3979	607	14	property	property	NOUN
inlawrev-3979	607	15	tax	tax	NOUN
inlawrev-3979	607	16	levy	levy	NOUN
inlawrev-3979	607	17	growth	growth	NOUN
inlawrev-3979	607	18	is	be	AUX
inlawrev-3979	607	19	1	1	NUM
inlawrev-3979	607	20	%	%	NOUN
inlawrev-3979	607	21	.	.	PUNCT
inlawrev-3979	608	1	171	171	NUM
inlawrev-3979	608	2	a	a	DET
inlawrev-3979	608	3	county	county	NOUN
inlawrev-3979	608	4	may	may	AUX
inlawrev-3979	608	5	also	also	ADV
inlawrev-3979	608	6	now	now	ADV
inlawrev-3979	608	7	impose	impose	VERB
inlawrev-3979	608	8	an	an	DET
inlawrev-3979	608	9	additional	additional	ADJ
inlawrev-3979	608	10	cagit	cagit	ADJ
inlawrev-3979	608	11	rate	rate	NOUN
inlawrev-3979	608	12	of	of	ADP
inlawrev-3979	608	13	up	up	ADP
inlawrev-3979	608	14	to	to	PART
inlawrev-3979	608	15	1	1	NUM
inlawrev-3979	608	16	%	%	NOUN
inlawrev-3979	608	17	imposed	impose	VERB
inlawrev-3979	608	18	at	at	ADP
inlawrev-3979	608	19	increments	increment	NOUN
inlawrev-3979	608	20	of	of	ADP
inlawrev-3979	608	21	0.05	0.05	NUM
inlawrev-3979	608	22	%	%	NOUN
inlawrev-3979	608	23	to	to	PART
inlawrev-3979	608	24	be	be	AUX
inlawrev-3979	608	25	used	use	VERB
inlawrev-3979	608	26	for	for	ADP
inlawrev-3979	608	27	property	property	NOUN
inlawrev-3979	608	28	tax	tax	NOUN
inlawrev-3979	608	29	replacement	replacement	NOUN
inlawrev-3979	608	30	credits	credit	NOUN
inlawrev-3979	608	31	for	for	ADP
inlawrev-3979	608	32	all	all	DET
inlawrev-3979	608	33	property	property	NOUN
inlawrev-3979	608	34	,	,	PUNCT
inlawrev-3979	608	35	homestead	homestead	NOUN
inlawrev-3979	608	36	credits	credit	NOUN
inlawrev-3979	608	37	,	,	PUNCT
inlawrev-3979	608	38	or	or	CCONJ
inlawrev-3979	608	39	property	property	NOUN
inlawrev-3979	608	40	tax	tax	NOUN
inlawrev-3979	608	41	replacement	replacement	NOUN
inlawrev-3979	608	42	credits	credit	NOUN
inlawrev-3979	608	43	for	for	ADP
inlawrev-3979	608	44	qualified	qualified	ADJ
inlawrev-3979	608	45	residential	residential	ADJ
inlawrev-3979	608	46	property	property	NOUN
inlawrev-3979	608	47	.	.	PUNCT
inlawrev-3979	609	1	172	172	NUM
inlawrev-3979	609	2	the	the	DET
inlawrev-3979	609	3	rate	rate	NOUN
inlawrev-3979	609	4	is	be	AUX
inlawrev-3979	609	5	in	in	ADP
inlawrev-3979	609	6	addition	addition	NOUN
inlawrev-3979	609	7	to	to	ADP
inlawrev-3979	609	8	any	any	DET
inlawrev-3979	609	9	other	other	ADJ
inlawrev-3979	609	10	rate	rate	NOUN
inlawrev-3979	609	11	imposed	impose	VERB
inlawrev-3979	609	12	.	.	PUNCT
inlawrev-3979	610	1	173	173	NUM
inlawrev-3979	610	2	a	a	DET
inlawrev-3979	610	3	county	county	NOUN
inlawrev-3979	610	4	is	be	AUX
inlawrev-3979	610	5	not	not	PART
inlawrev-3979	610	6	required	require	VERB
inlawrev-3979	610	7	to	to	PART
inlawrev-3979	610	8	impose	impose	VERB
inlawrev-3979	610	9	any	any	DET
inlawrev-3979	610	10	other	other	ADJ
inlawrev-3979	610	11	tax	tax	NOUN
inlawrev-3979	610	12	before	before	ADP
inlawrev-3979	610	13	imposing	impose	VERB
inlawrev-3979	610	14	a	a	DET
inlawrev-3979	610	15	tax	tax	NOUN
inlawrev-3979	610	16	rate	rate	NOUN
inlawrev-3979	610	17	under	under	ADP
inlawrev-3979	610	18	this	this	DET
inlawrev-3979	610	19	section	section	NOUN
inlawrev-3979	610	20	.	.	PUNCT
inlawrev-3979	611	1	174	174	NUM
inlawrev-3979	611	2	the	the	DET
inlawrev-3979	611	3	rate	rate	NOUN
inlawrev-3979	611	4	is	be	AUX
inlawrev-3979	611	5	to	to	PART
inlawrev-3979	611	6	be	be	AUX
inlawrev-3979	611	7	imposed	impose	VERB
inlawrev-3979	611	8	,	,	PUNCT
inlawrev-3979	611	9	rescinded	rescind	VERB
inlawrev-3979	611	10	,	,	PUNCT
inlawrev-3979	611	11	increased	increase	VERB
inlawrev-3979	611	12	,	,	PUNCT
inlawrev-3979	611	13	or	or	CCONJ
inlawrev-3979	611	14	decreased	decrease	VERB
inlawrev-3979	611	15	in	in	ADP
inlawrev-3979	611	16	the	the	DET
inlawrev-3979	611	17	same	same	ADJ
inlawrev-3979	611	18	manner	manner	NOUN
inlawrev-3979	611	19	and	and	CCONJ
inlawrev-3979	611	20	at	at	ADP
inlawrev-3979	611	21	the	the	DET
inlawrev-3979	611	22	same	same	ADJ
inlawrev-3979	611	23	time	time	NOUN
inlawrev-3979	611	24	as	as	SCONJ
inlawrev-3979	611	25	required	require	VERB
inlawrev-3979	611	26	under	under	ADP
inlawrev-3979	611	27	i.c	i.c	PROPN
inlawrev-3979	611	28	.	.	PUNCT
inlawrev-3979	612	1	§	§	PROPN
inlawrev-3979	612	2	6	6	NUM
inlawrev-3979	612	3	-	-	SYM
inlawrev-3979	612	4	3.5	3.5	NUM
inlawrev-3979	612	5	-	-	SYM
inlawrev-3979	612	6	1	1	NUM
inlawrev-3979	612	7	.	.	PUNCT
inlawrev-3979	612	8	1	1	NUM
inlawrev-3979	612	9	-	-	SYM
inlawrev-3979	612	10	24	24	NUM
inlawrev-3979	612	11	.	.	PUNCT
inlawrev-3979	612	12	175	175	NUM
inlawrev-3979	612	13	additionally	additionally	ADV
inlawrev-3979	612	14	,	,	PUNCT
inlawrev-3979	612	15	if	if	SCONJ
inlawrev-3979	612	16	a	a	DET
inlawrev-3979	612	17	county	county	NOUN
inlawrev-3979	612	18	has	have	AUX
inlawrev-3979	612	19	imposed	impose	VERB
inlawrev-3979	612	20	a	a	DET
inlawrev-3979	612	21	tax	tax	NOUN
inlawrev-3979	612	22	rate	rate	NOUN
inlawrev-3979	612	23	under	under	ADP
inlawrev-3979	612	24	i.c	i.c	PROPN
inlawrev-3979	612	25	.	.	PUNCT
inlawrev-3979	613	1	§	§	PROPN
inlawrev-3979	613	2	6	6	NUM
inlawrev-3979	613	3	-	-	SYM
inlawrev-3979	613	4	3.5	3.5	NUM
inlawrev-3979	613	5	-	-	PUNCT
inlawrev-3979	613	6	1.1	1.1	NUM
inlawrev-3979	613	7	-	-	SYM
inlawrev-3979	613	8	24	24	NUM
inlawrev-3979	613	9	for	for	ADP
inlawrev-3979	613	10	property	property	NOUN
inlawrev-3979	613	11	tax	tax	NOUN
inlawrev-3979	613	12	replacement	replacement	NOUN
inlawrev-3979	613	13	credits	credit	NOUN
inlawrev-3979	613	14	and	and	CCONJ
inlawrev-3979	613	15	i.c	i.c	PROPN
inlawrev-3979	613	16	.	.	PROPN
inlawrev-3979	614	1	§	§	PROPN
inlawrev-3979	614	2	63.5	63.5	NUM
inlawrev-3979	614	3	-	-	SYM
inlawrev-3979	614	4	1.1	1.1	NUM
inlawrev-3979	614	5	-	-	SYM
inlawrev-3979	614	6	26	26	NUM
inlawrev-3979	614	7	for	for	ADP
inlawrev-3979	614	8	property	property	NOUN
inlawrev-3979	614	9	tax	tax	NOUN
inlawrev-3979	614	10	relief	relief	NOUN
inlawrev-3979	614	11	,	,	PUNCT
inlawrev-3979	614	12	then	then	ADV
inlawrev-3979	614	13	the	the	DET
inlawrev-3979	614	14	county	county	NOUN
inlawrev-3979	614	15	may	may	AUX
inlawrev-3979	614	16	adopt	adopt	VERB
inlawrev-3979	614	17	an	an	DET
inlawrev-3979	614	18	ordinance	ordinance	NOUN
inlawrev-3979	614	19	to	to	PART
inlawrev-3979	614	20	provide	provide	VERB
inlawrev-3979	614	21	an	an	DET
inlawrev-3979	614	22	additional	additional	ADJ
inlawrev-3979	614	23	tax	tax	NOUN
inlawrev-3979	614	24	rate	rate	NOUN
inlawrev-3979	614	25	for	for	ADP
inlawrev-3979	614	26	public	public	ADJ
inlawrev-3979	614	27	safety	safety	NOUN
inlawrev-3979	614	28	.	.	PUNCT
inlawrev-3979	615	1	176	176	NUM
inlawrev-3979	616	1	the	the	DET
inlawrev-3979	616	2	maximum	maximum	ADJ
inlawrev-3979	616	3	tax	tax	NOUN
inlawrev-3979	616	4	rate	rate	NOUN
inlawrev-3979	616	5	is	be	AUX
inlawrev-3979	616	6	the	the	DET
inlawrev-3979	616	7	lesser	less	ADJ
inlawrev-3979	616	8	of	of	ADP
inlawrev-3979	616	9	0.25	0.25	NUM
inlawrev-3979	616	10	%	%	NOUN
inlawrev-3979	616	11	or	or	CCONJ
inlawrev-3979	616	12	the	the	DET
inlawrev-3979	616	13	rate	rate	NOUN
inlawrev-3979	616	14	imposed	impose	VERB
inlawrev-3979	616	15	under	under	ADP
inlawrev-3979	616	16	i.c	i.c	PROPN
inlawrev-3979	616	17	.	.	PUNCT
inlawrev-3979	617	1	§	§	PROPN
inlawrev-3979	617	2	6	6	NUM
inlawrev-3979	617	3	-	-	SYM
inlawrev-3979	617	4	3.5	3.5	NUM
inlawrev-3979	617	5	-	-	SYM
inlawrev-3979	617	6	1	1	NUM
inlawrev-3979	617	7	.	.	PUNCT
inlawrev-3979	617	8	1	1	NUM
inlawrev-3979	617	9	-	-	SYM
inlawrev-3979	617	10	26	26	NUM
inlawrev-3979	617	11	.	.	PUNCT
inlawrev-3979	617	12	177	177	NUM
inlawrev-3979	617	13	the	the	DET
inlawrev-3979	617	14	tax	tax	NOUN
inlawrev-3979	617	15	rate	rate	NOUN
inlawrev-3979	617	16	may	may	AUX
inlawrev-3979	617	17	be	be	AUX
inlawrev-3979	617	18	imposed	impose	VERB
inlawrev-3979	617	19	or	or	CCONJ
inlawrev-3979	617	20	rescinded	rescind	VERB
inlawrev-3979	617	21	by	by	ADP
inlawrev-3979	617	22	adopting	adopt	VERB
inlawrev-3979	617	23	an	an	DET
inlawrev-3979	617	24	ordinance	ordinance	NOUN
inlawrev-3979	617	25	by	by	ADP
inlawrev-3979	617	26	august	august	PROPN
inlawrev-3979	617	27	1	1	NUM
inlawrev-3979	617	28	of	of	ADP
inlawrev-3979	617	29	a	a	DET
inlawrev-3979	617	30	year	year	NOUN
inlawrev-3979	617	31	to	to	PART
inlawrev-3979	617	32	be	be	AUX
inlawrev-3979	617	33	163	163	NUM
inlawrev-3979	617	34	.	.	PUNCT
inlawrev-3979	618	1	ind	ind	NOUN
inlawrev-3979	618	2	.	.	PUNCT
inlawrev-3979	619	1	code	code	PROPN
inlawrev-3979	619	2	§	§	PROPN
inlawrev-3979	619	3	6	6	NUM
inlawrev-3979	619	4	-	-	SYM
inlawrev-3979	619	5	3.5	3.5	NUM
inlawrev-3979	619	6	-	-	PUNCT
inlawrev-3979	619	7	1.1	1.1	NUM
inlawrev-3979	619	8	-	-	SYM
inlawrev-3979	619	9	2	2	NUM
inlawrev-3979	619	10	(	(	PUNCT
inlawrev-3979	619	11	supp	supp	NOUN
inlawrev-3979	619	12	.	.	PUNCT
inlawrev-3979	620	1	2007	2007	NUM
inlawrev-3979	620	2	)	)	PUNCT
inlawrev-3979	620	3	(	(	PUNCT
inlawrev-3979	620	4	as	as	SCONJ
inlawrev-3979	620	5	amended	amend	VERB
inlawrev-3979	620	6	by	by	ADP
inlawrev-3979	620	7	2007	2007	NUM
inlawrev-3979	620	8	ind	ind	NOUN
inlawrev-3979	620	9	.	.	PUNCT
inlawrev-3979	621	1	acts	act	VERB
inlawrev-3979	621	2	3940	3940	NUM
inlawrev-3979	621	3	-	-	SYM
inlawrev-3979	621	4	41	41	NUM
inlawrev-3979	621	5	)	)	PUNCT
inlawrev-3979	621	6	.	.	PUNCT
inlawrev-3979	622	1	164	164	NUM
inlawrev-3979	622	2	.	.	PUNCT
inlawrev-3979	623	1	i	i	PRON
inlawrev-3979	623	2	d.	d.	PROPN
inlawrev-3979	623	3	165	165	NUM
inlawrev-3979	623	4	.	.	PUNCT
inlawrev-3979	624	1	i	i	PRON
inlawrev-3979	624	2	d.	d.	PROPN
inlawrev-3979	624	3	§	§	PROPN
inlawrev-3979	624	4	6	6	NUM
inlawrev-3979	624	5	-	-	SYM
inlawrev-3979	624	6	3.5	3.5	NUM
inlawrev-3979	624	7	-	-	PUNCT
inlawrev-3979	624	8	1.1	1.1	NUM
inlawrev-3979	624	9	-	-	SYM
inlawrev-3979	624	10	4	4	NUM
inlawrev-3979	624	11	(	(	PUNCT
inlawrev-3979	624	12	as	as	SCONJ
inlawrev-3979	624	13	amended	amend	VERB
inlawrev-3979	624	14	by	by	ADP
inlawrev-3979	624	15	2007	2007	NUM
inlawrev-3979	624	16	ind	ind	NOUN
inlawrev-3979	624	17	.	.	PUNCT
inlawrev-3979	625	1	acts	act	VERB
inlawrev-3979	625	2	3947	3947	NUM
inlawrev-3979	625	3	-	-	SYM
inlawrev-3979	625	4	48	48	NUM
inlawrev-3979	625	5	)	)	PUNCT
inlawrev-3979	625	6	.	.	PUNCT
inlawrev-3979	626	1	166	166	NUM
inlawrev-3979	626	2	.	.	PUNCT
inlawrev-3979	627	1	i	i	PRON
inlawrev-3979	627	2	d.	d.	PROPN
inlawrev-3979	627	3	§	§	PROPN
inlawrev-3979	627	4	6	6	NUM
inlawrev-3979	627	5	-	-	SYM
inlawrev-3979	627	6	3.5	3.5	NUM
inlawrev-3979	627	7	-	-	PUNCT
inlawrev-3979	627	8	1.1	1.1	NUM
inlawrev-3979	627	9	-	-	SYM
inlawrev-3979	627	10	3	3	NUM
inlawrev-3979	627	11	(	(	PUNCT
inlawrev-3979	627	12	as	as	SCONJ
inlawrev-3979	627	13	amended	amend	VERB
inlawrev-3979	627	14	by	by	ADP
inlawrev-3979	627	15	2007	2007	NUM
inlawrev-3979	627	16	ind	ind	NOUN
inlawrev-3979	627	17	.	.	PUNCT
inlawrev-3979	628	1	acts	act	VERB
inlawrev-3979	628	2	3945	3945	NUM
inlawrev-3979	628	3	)	)	PUNCT
inlawrev-3979	628	4	.	.	PUNCT
inlawrev-3979	629	1	167	167	NUM
inlawrev-3979	629	2	.	.	PUNCT
inlawrev-3979	630	1	i	i	PRON
inlawrev-3979	630	2	d.	d.	PROPN
inlawrev-3979	630	3	§	§	PROPN
inlawrev-3979	630	4	6	6	NUM
inlawrev-3979	630	5	-	-	SYM
inlawrev-3979	630	6	3.5	3.5	NUM
inlawrev-3979	630	7	-	-	PUNCT
inlawrev-3979	630	8	1.1	1.1	NUM
inlawrev-3979	630	9	-	-	SYM
inlawrev-3979	630	10	3.1	3.1	NUM
inlawrev-3979	630	11	(	(	PUNCT
inlawrev-3979	630	12	as	as	SCONJ
inlawrev-3979	630	13	amended	amend	VERB
inlawrev-3979	630	14	by	by	ADP
inlawrev-3979	630	15	2007	2007	NUM
inlawrev-3979	630	16	ind	ind	NOUN
inlawrev-3979	630	17	.	.	PUNCT
inlawrev-3979	631	1	acts	act	VERB
inlawrev-3979	631	2	3945	3945	NUM
inlawrev-3979	631	3	-	-	SYM
inlawrev-3979	631	4	46	46	NUM
inlawrev-3979	631	5	)	)	PUNCT
inlawrev-3979	631	6	.	.	PUNCT
inlawrev-3979	632	1	168	168	NUM
inlawrev-3979	632	2	.	.	PUNCT
inlawrev-3979	633	1	i	i	PRON
inlawrev-3979	633	2	d.	d.	PROPN
inlawrev-3979	633	3	§	§	PROPN
inlawrev-3979	633	4	6	6	NUM
inlawrev-3979	633	5	-	-	SYM
inlawrev-3979	633	6	3.5	3.5	NUM
inlawrev-3979	633	7	-	-	PUNCT
inlawrev-3979	633	8	1.1	1.1	NUM
inlawrev-3979	633	9	-	-	SYM
inlawrev-3979	633	10	24	24	NUM
inlawrev-3979	633	11	(	(	PUNCT
inlawrev-3979	633	12	as	as	SCONJ
inlawrev-3979	633	13	amended	amend	VERB
inlawrev-3979	633	14	by	by	ADP
inlawrev-3979	633	15	2007	2007	NUM
inlawrev-3979	633	16	ind	ind	NOUN
inlawrev-3979	633	17	.	.	PUNCT
inlawrev-3979	634	1	acts	act	VERB
inlawrev-3979	634	2	3955	3955	NUM
inlawrev-3979	634	3	-	-	SYM
inlawrev-3979	634	4	59	59	NUM
inlawrev-3979	634	5	)	)	PUNCT
inlawrev-3979	634	6	.	.	PUNCT
inlawrev-3979	635	1	169	169	NUM
inlawrev-3979	635	2	.	.	PUNCT
inlawrev-3979	636	1	i	i	PRON
inlawrev-3979	636	2	d.	d.	PROPN
inlawrev-3979	636	3	170	170	NUM
inlawrev-3979	636	4	.	.	PUNCT
inlawrev-3979	637	1	i	i	PRON
inlawrev-3979	637	2	d.	d.	PROPN
inlawrev-3979	637	3	171	171	NUM
inlawrev-3979	637	4	.	.	PUNCT
inlawrev-3979	638	1	i	i	PRON
inlawrev-3979	638	2	d.	d.	PROPN
inlawrev-3979	638	3	172	172	NUM
inlawrev-3979	638	4	.	.	PUNCT
inlawrev-3979	639	1	i	i	PRON
inlawrev-3979	639	2	d.	d.	PROPN
inlawrev-3979	639	3	§	§	PROPN
inlawrev-3979	639	4	6	6	NUM
inlawrev-3979	639	5	-	-	SYM
inlawrev-3979	639	6	3.5	3.5	NUM
inlawrev-3979	639	7	-	-	PUNCT
inlawrev-3979	639	8	1.1	1.1	NUM
inlawrev-3979	639	9	-	-	SYM
inlawrev-3979	639	10	26	26	NUM
inlawrev-3979	639	11	(	(	PUNCT
inlawrev-3979	639	12	as	as	SCONJ
inlawrev-3979	639	13	amended	amend	VERB
inlawrev-3979	639	14	by	by	ADP
inlawrev-3979	639	15	2007	2007	NUM
inlawrev-3979	639	16	ind	ind	NOUN
inlawrev-3979	639	17	.	.	PUNCT
inlawrev-3979	640	1	acts	act	VERB
inlawrev-3979	640	2	3962	3962	NUM
inlawrev-3979	640	3	-	-	SYM
inlawrev-3979	640	4	64	64	NUM
inlawrev-3979	640	5	)	)	PUNCT
inlawrev-3979	640	6	.	.	PUNCT
inlawrev-3979	641	1	173	173	NUM
inlawrev-3979	641	2	.	.	PUNCT
inlawrev-3979	642	1	i	i	PRON
inlawrev-3979	642	2	d.	d.	PROPN
inlawrev-3979	642	3	174	174	NUM
inlawrev-3979	642	4	.	.	PUNCT
inlawrev-3979	643	1	i	i	PRON
inlawrev-3979	643	2	d.	d.	PROPN
inlawrev-3979	643	3	175	175	NUM
inlawrev-3979	643	4	.	.	PUNCT
inlawrev-3979	644	1	i	i	PRON
inlawrev-3979	644	2	d.	d.	PROPN
inlawrev-3979	644	3	176	176	NUM
inlawrev-3979	644	4	.	.	PUNCT
inlawrev-3979	645	1	i	i	PRON
inlawrev-3979	645	2	d.	d.	PROPN
inlawrev-3979	645	3	§	§	PROPN
inlawrev-3979	645	4	6	6	NUM
inlawrev-3979	645	5	-	-	SYM
inlawrev-3979	645	6	3.5	3.5	NUM
inlawrev-3979	645	7	-	-	PUNCT
inlawrev-3979	645	8	1.1	1.1	NUM
inlawrev-3979	645	9	-	-	SYM
inlawrev-3979	645	10	25	25	NUM
inlawrev-3979	645	11	(	(	PUNCT
inlawrev-3979	645	12	as	as	SCONJ
inlawrev-3979	645	13	amended	amend	VERB
inlawrev-3979	645	14	by	by	ADP
inlawrev-3979	645	15	2007	2007	NUM
inlawrev-3979	645	16	ind	ind	NOUN
inlawrev-3979	645	17	.	.	PUNCT
inlawrev-3979	646	1	acts	act	VERB
inlawrev-3979	646	2	3960	3960	NUM
inlawrev-3979	646	3	-	-	SYM
inlawrev-3979	646	4	62	62	NUM
inlawrev-3979	646	5	)	)	PUNCT
inlawrev-3979	646	6	.	.	PUNCT
inlawrev-3979	647	1	177	177	NUM
inlawrev-3979	647	2	.	.	PUNCT
inlawrev-3979	648	1	i	i	PRON
inlawrev-3979	648	2	d.	d.	PROPN
inlawrev-3979	648	3	1	1	NUM
inlawrev-3979	648	4	288	288	NUM
inlawrev-3979	648	5	indiana	indiana	PROPN
inlawrev-3979	648	6	law	law	NOUN
inlawrev-3979	648	7	review	review	NOUN
inlawrev-3979	649	1	[	[	X
inlawrev-3979	649	2	vol	vol	NOUN
inlawrev-3979	649	3	.	.	NOUN
inlawrev-3979	649	4	4	4	NUM
inlawrev-3979	649	5	1	1	NUM
inlawrev-3979	649	6	:	:	SYM
inlawrev-3979	649	7	1	1	NUM
inlawrev-3979	649	8	27	27	NUM
inlawrev-3979	649	9	1	1	NUM
inlawrev-3979	649	10	effective	effective	ADJ
inlawrev-3979	649	11	on	on	ADP
inlawrev-3979	649	12	october	october	PROPN
inlawrev-3979	649	13	1	1	NUM
inlawrev-3979	649	14	of	of	ADP
inlawrev-3979	649	15	the	the	DET
inlawrev-3979	649	16	same	same	ADJ
inlawrev-3979	649	17	year	year	NOUN
inlawrev-3979	649	18	.	.	PUNCT
inlawrev-3979	650	1	178	178	NUM
inlawrev-3979	650	2	the	the	DET
inlawrev-3979	650	3	ga	ga	PROPN
inlawrev-3979	650	4	also	also	ADV
inlawrev-3979	650	5	passed	pass	VERB
inlawrev-3979	650	6	the	the	DET
inlawrev-3979	650	7	following	follow	VERB
inlawrev-3979	650	8	county	county	NOUN
inlawrev-3979	650	9	-	-	PUNCT
inlawrev-3979	650	10	specific	specific	ADJ
inlawrev-3979	650	11	cagit	cagit	ADJ
inlawrev-3979	650	12	provisions	provision	NOUN
inlawrev-3979	650	13	.	.	PUNCT
inlawrev-3979	651	1	the	the	DET
inlawrev-3979	651	2	ga	ga	PROPN
inlawrev-3979	651	3	amended	amend	VERB
inlawrev-3979	651	4	i.c	i.c	PROPN
inlawrev-3979	651	5	.	.	PUNCT
inlawrev-3979	651	6	§	§	PROPN
inlawrev-3979	651	7	6	6	NUM
inlawrev-3979	651	8	-	-	SYM
inlawrev-3979	651	9	3.5	3.5	NUM
inlawrev-3979	651	10	-	-	PUNCT
inlawrev-3979	651	11	1.1	1.1	NUM
inlawrev-3979	651	12	-	-	SYM
inlawrev-3979	651	13	2.3	2.3	NUM
inlawrev-3979	651	14	to	to	PART
inlawrev-3979	651	15	provide	provide	VERB
inlawrev-3979	651	16	that	that	SCONJ
inlawrev-3979	651	17	if	if	SCONJ
inlawrev-3979	651	18	jasper	jasper	NOUN
inlawrev-3979	651	19	county	county	NOUN
inlawrev-3979	651	20	desires	desire	NOUN
inlawrev-3979	651	21	to	to	PART
inlawrev-3979	651	22	increase	increase	VERB
inlawrev-3979	651	23	cagit	cagit	ADJ
inlawrev-3979	651	24	to	to	PART
inlawrev-3979	651	25	fund	fund	VERB
inlawrev-3979	651	26	a	a	DET
inlawrev-3979	651	27	jail	jail	NOUN
inlawrev-3979	651	28	,	,	PUNCT
inlawrev-3979	651	29	then	then	ADV
inlawrev-3979	651	30	the	the	DET
inlawrev-3979	651	31	ordinance	ordinance	NOUN
inlawrev-3979	651	32	must	must	AUX
inlawrev-3979	651	33	be	be	AUX
inlawrev-3979	651	34	adopted	adopt	VERB
inlawrev-3979	651	35	before	before	ADP
inlawrev-3979	651	36	august	august	PROPN
inlawrev-3979	651	37	1	1	NUM
inlawrev-3979	651	38	to	to	PART
inlawrev-3979	651	39	be	be	AUX
inlawrev-3979	651	40	effective	effective	ADJ
inlawrev-3979	651	41	on	on	ADP
inlawrev-3979	651	42	october	october	PROPN
inlawrev-3979	651	43	1	1	NUM
inlawrev-3979	651	44	of	of	ADP
inlawrev-3979	651	45	the	the	DET
inlawrev-3979	651	46	year	year	NOUN
inlawrev-3979	651	47	of	of	ADP
inlawrev-3979	651	48	adoption	adoption	NOUN
inlawrev-3979	651	49	.	.	PUNCT
inlawrev-3979	652	1	179	179	NUM
inlawrev-3979	652	2	if	if	SCONJ
inlawrev-3979	652	3	the	the	DET
inlawrev-3979	652	4	ordinance	ordinance	NOUN
inlawrev-3979	652	5	is	be	AUX
inlawrev-3979	652	6	adopted	adopt	VERB
inlawrev-3979	652	7	after	after	ADP
inlawrev-3979	652	8	august	august	PROPN
inlawrev-3979	652	9	1	1	NUM
inlawrev-3979	652	10	,	,	PUNCT
inlawrev-3979	652	11	then	then	ADV
inlawrev-3979	652	12	the	the	DET
inlawrev-3979	652	13	increased	increase	VERB
inlawrev-3979	652	14	tax	tax	NOUN
inlawrev-3979	652	15	rate	rate	NOUN
inlawrev-3979	652	16	shall	shall	AUX
inlawrev-3979	652	17	not	not	PART
inlawrev-3979	652	18	be	be	AUX
inlawrev-3979	652	19	effective	effective	ADJ
inlawrev-3979	652	20	until	until	ADP
inlawrev-3979	652	21	october	october	PROPN
inlawrev-3979	652	22	1	1	NUM
inlawrev-3979	652	23	of	of	ADP
inlawrev-3979	652	24	the	the	DET
inlawrev-3979	652	25	subsequent	subsequent	ADJ
inlawrev-3979	652	26	year	year	NOUN
inlawrev-3979	652	27	.	.	PUNCT
inlawrev-3979	653	1	180	180	NUM
inlawrev-3979	653	2	further	far	ADV
inlawrev-3979	653	3	,	,	PUNCT
inlawrev-3979	653	4	the	the	DET
inlawrev-3979	653	5	i.c	i.c	PROPN
inlawrev-3979	653	6	.	.	PUNCT
inlawrev-3979	653	7	§	§	PROPN
inlawrev-3979	653	8	6	6	NUM
inlawrev-3979	653	9	-	-	SYM
inlawrev-3979	653	10	3.5	3.5	NUM
inlawrev-3979	653	11	-	-	PUNCT
inlawrev-3979	653	12	1.1	1.1	NUM
inlawrev-3979	653	13	-	-	SYM
inlawrev-3979	653	14	2.6	2.6	NUM
inlawrev-3979	653	15	was	be	AUX
inlawrev-3979	653	16	added	add	VERB
inlawrev-3979	653	17	to	to	PART
inlawrev-3979	653	18	provide	provide	VERB
inlawrev-3979	653	19	that	that	SCONJ
inlawrev-3979	653	20	parke	parke	PROPN
inlawrev-3979	653	21	county	county	PROPN
inlawrev-3979	653	22	may	may	AUX
inlawrev-3979	653	23	adopt	adopt	VERB
inlawrev-3979	653	24	an	an	DET
inlawrev-3979	653	25	ordinance	ordinance	NOUN
inlawrev-3979	653	26	to	to	PART
inlawrev-3979	653	27	impose	impose	VERB
inlawrev-3979	653	28	additional	additional	ADJ
inlawrev-3979	653	29	cagit	cagit	NOUN
inlawrev-3979	653	30	up	up	ADP
inlawrev-3979	653	31	to	to	PART
inlawrev-3979	653	32	0.25	0.25	NUM
inlawrev-3979	653	33	%	%	NOUN
inlawrev-3979	653	34	for	for	ADP
inlawrev-3979	653	35	the	the	DET
inlawrev-3979	653	36	cost	cost	NOUN
inlawrev-3979	653	37	of	of	ADP
inlawrev-3979	653	38	a	a	DET
inlawrev-3979	653	39	capital	capital	NOUN
inlawrev-3979	653	40	trial	trial	NOUN
inlawrev-3979	653	41	.	.	PUNCT
inlawrev-3979	654	1	181	181	NUM
inlawrev-3979	654	2	2	2	NUM
inlawrev-3979	654	3	.	.	PUNCT
inlawrev-3979	654	4	levy	levy	NOUN
inlawrev-3979	654	5	freeze	freeze	VERB
inlawrev-3979	654	6	limits.—the	limits.—the	DET
inlawrev-3979	654	7	ga	ga	PROPN
inlawrev-3979	654	8	added	add	VERB
inlawrev-3979	654	9	i.c	i.c	PROPN
inlawrev-3979	654	10	.	.	PROPN
inlawrev-3979	655	1	§	§	PROPN
inlawrev-3979	655	2	6	6	NUM
inlawrev-3979	655	3	-	-	SYM
inlawrev-3979	655	4	3.5	3.5	NUM
inlawrev-3979	655	5	-	-	SYM
inlawrev-3979	655	6	1.5	1.5	NUM
inlawrev-3979	655	7	,	,	PUNCT
inlawrev-3979	655	8	which	which	PRON
inlawrev-3979	655	9	requires	require	VERB
inlawrev-3979	655	10	the	the	DET
inlawrev-3979	655	11	dosr	dosr	NOUN
inlawrev-3979	655	12	to	to	PART
inlawrev-3979	655	13	be	be	AUX
inlawrev-3979	655	14	involved	involve	VERB
inlawrev-3979	655	15	with	with	ADP
inlawrev-3979	655	16	the	the	DET
inlawrev-3979	655	17	dlgf	dlgf	NOUN
inlawrev-3979	655	18	in	in	ADP
inlawrev-3979	655	19	determining	determine	VERB
inlawrev-3979	655	20	the	the	DET
inlawrev-3979	655	21	levy	levy	NOUN
inlawrev-3979	655	22	freeze	freeze	NOUN
inlawrev-3979	655	23	limits	limit	NOUN
inlawrev-3979	655	24	that	that	PRON
inlawrev-3979	655	25	are	be	AUX
inlawrev-3979	655	26	created	create	VERB
inlawrev-3979	655	27	.	.	PUNCT
inlawrev-3979	656	1	182	182	NUM
inlawrev-3979	656	2	3	3	NUM
inlawrev-3979	656	3	.	.	X
inlawrev-3979	656	4	county	county	NOUN
inlawrev-3979	656	5	wheel	wheel	NOUN
inlawrev-3979	656	6	tax.—effective	tax.—effective	ADJ
inlawrev-3979	656	7	july	july	PROPN
inlawrev-3979	656	8	1	1	NUM
inlawrev-3979	656	9	,	,	PUNCT
inlawrev-3979	656	10	2007	2007	NUM
inlawrev-3979	656	11	,	,	PUNCT
inlawrev-3979	656	12	an	an	DET
inlawrev-3979	656	13	owner	owner	NOUN
inlawrev-3979	656	14	of	of	ADP
inlawrev-3979	656	15	a	a	DET
inlawrev-3979	656	16	commercial	commercial	ADJ
inlawrev-3979	656	17	motor	motor	NOUN
inlawrev-3979	656	18	vehicle	vehicle	NOUN
inlawrev-3979	656	19	paying	pay	VERB
inlawrev-3979	656	20	an	an	DET
inlawrev-3979	656	21	apportioned	apportioned	ADJ
inlawrev-3979	656	22	registration	registration	NOUN
inlawrev-3979	656	23	under	under	ADP
inlawrev-3979	656	24	the	the	DET
inlawrev-3979	656	25	international	international	ADJ
inlawrev-3979	656	26	registration	registration	NOUN
inlawrev-3979	656	27	plan	plan	NOUN
inlawrev-3979	656	28	that	that	PRON
inlawrev-3979	656	29	is	be	AUX
inlawrev-3979	656	30	required	require	VERB
inlawrev-3979	656	31	to	to	PART
inlawrev-3979	656	32	pay	pay	VERB
inlawrev-3979	656	33	a	a	DET
inlawrev-3979	656	34	wheel	wheel	NOUN
inlawrev-3979	656	35	tax	tax	NOUN
inlawrev-3979	656	36	must	must	AUX
inlawrev-3979	656	37	now	now	ADV
inlawrev-3979	656	38	pay	pay	VERB
inlawrev-3979	656	39	an	an	DET
inlawrev-3979	656	40	apportioned	apportion	VERB
inlawrev-3979	656	41	wheel	wheel	NOUN
inlawrev-3979	656	42	tax	tax	NOUN
inlawrev-3979	656	43	based	base	VERB
inlawrev-3979	656	44	on	on	ADP
inlawrev-3979	656	45	indiana	indiana	PROPN
inlawrev-3979	656	46	miles	mile	NOUN
inlawrev-3979	656	47	compared	compare	VERB
inlawrev-3979	656	48	to	to	ADP
inlawrev-3979	656	49	total	total	ADJ
inlawrev-3979	656	50	miles	mile	NOUN
inlawrev-3979	656	51	.	.	PUNCT
inlawrev-3979	657	1	183	183	NUM
inlawrev-3979	657	2	the	the	DET
inlawrev-3979	657	3	apportioned	apportion	VERB
inlawrev-3979	657	4	wheel	wheel	NOUN
inlawrev-3979	657	5	tax	tax	NOUN
inlawrev-3979	657	6	must	must	AUX
inlawrev-3979	657	7	be	be	AUX
inlawrev-3979	657	8	paid	pay	VERB
inlawrev-3979	657	9	at	at	ADP
inlawrev-3979	657	10	the	the	DET
inlawrev-3979	657	11	same	same	ADJ
inlawrev-3979	657	12	time	time	NOUN
inlawrev-3979	657	13	and	and	CCONJ
inlawrev-3979	657	14	in	in	ADP
inlawrev-3979	657	15	the	the	DET
inlawrev-3979	657	16	same	same	ADJ
inlawrev-3979	657	17	manner	manner	NOUN
inlawrev-3979	657	18	as	as	ADP
inlawrev-3979	657	19	the	the	DET
inlawrev-3979	657	20	commercial	commercial	ADJ
inlawrev-3979	657	21	motor	motor	NOUN
inlawrev-3979	657	22	vehicle	vehicle	NOUN
inlawrev-3979	657	23	excise	excise	NOUN
inlawrev-3979	657	24	tax	tax	NOUN
inlawrev-3979	657	25	.	.	PUNCT
inlawrev-3979	658	1	184	184	NUM
inlawrev-3979	658	2	this	this	DET
inlawrev-3979	658	3	provision	provision	NOUN
inlawrev-3979	658	4	only	only	ADV
inlawrev-3979	658	5	applies	apply	VERB
inlawrev-3979	658	6	to	to	ADP
inlawrev-3979	658	7	a	a	DET
inlawrev-3979	658	8	wheel	wheel	NOUN
inlawrev-3979	658	9	tax	tax	NOUN
inlawrev-3979	658	10	adopted	adopt	VERB
inlawrev-3979	658	11	after	after	ADP
inlawrev-3979	658	12	june	june	PROPN
inlawrev-3979	658	13	30	30	NUM
inlawrev-3979	658	14	,	,	PUNCT
inlawrev-3979	658	15	2007	2007	NUM
inlawrev-3979	658	16	.	.	PUNCT
inlawrev-3979	659	1	185	185	NUM
inlawrev-3979	659	2	a	a	DET
inlawrev-3979	659	3	voucher	voucher	NOUN
inlawrev-3979	659	4	from	from	ADP
inlawrev-3979	659	5	the	the	DET
inlawrev-3979	659	6	dosr	dosr	ADJ
inlawrev-3979	659	7	showing	showing	NOUN
inlawrev-3979	659	8	proof	proof	NOUN
inlawrev-3979	659	9	of	of	ADP
inlawrev-3979	659	10	payment	payment	NOUN
inlawrev-3979	659	11	may	may	AUX
inlawrev-3979	659	12	be	be	AUX
inlawrev-3979	659	13	accepted	accept	VERB
inlawrev-3979	659	14	by	by	ADP
inlawrev-3979	659	15	the	the	DET
inlawrev-3979	659	16	bmv	bmv	NOUN
inlawrev-3979	659	17	in	in	ADP
inlawrev-3979	659	18	lieu	lieu	NOUN
inlawrev-3979	659	19	of	of	ADP
inlawrev-3979	659	20	the	the	DET
inlawrev-3979	659	21	payment	payment	NOUN
inlawrev-3979	659	22	.	.	PUNCT
inlawrev-3979	660	1	186	186	NUM
inlawrev-3979	660	2	if	if	SCONJ
inlawrev-3979	660	3	a	a	DET
inlawrev-3979	660	4	wheel	wheel	NOUN
inlawrev-3979	660	5	tax	tax	NOUN
inlawrev-3979	660	6	for	for	ADP
inlawrev-3979	660	7	a	a	DET
inlawrev-3979	660	8	commercial	commercial	ADJ
inlawrev-3979	660	9	vehicle	vehicle	NOUN
inlawrev-3979	660	10	is	be	AUX
inlawrev-3979	660	11	collected	collect	VERB
inlawrev-3979	660	12	directly	directly	ADV
inlawrev-3979	660	13	by	by	ADP
inlawrev-3979	660	14	the	the	DET
inlawrev-3979	660	15	dosr	dosr	NOUN
inlawrev-3979	660	16	,	,	PUNCT
inlawrev-3979	660	17	then	then	ADV
inlawrev-3979	660	18	the	the	DET
inlawrev-3979	660	19	dosr	dosr	NOUN
inlawrev-3979	660	20	is	be	AUX
inlawrev-3979	660	21	to	to	PART
inlawrev-3979	660	22	remit	remit	VERB
inlawrev-3979	660	23	the	the	DET
inlawrev-3979	660	24	wheel	wheel	NOUN
inlawrev-3979	660	25	tax	tax	NOUN
inlawrev-3979	660	26	,	,	PUNCT
inlawrev-3979	660	27	file	file	VERB
inlawrev-3979	660	28	a	a	DET
inlawrev-3979	660	29	wheel	wheel	NOUN
inlawrev-3979	660	30	tax	tax	NOUN
inlawrev-3979	660	31	collections	collection	NOUN
inlawrev-3979	660	32	report	report	NOUN
inlawrev-3979	660	33	with	with	ADP
inlawrev-3979	660	34	the	the	DET
inlawrev-3979	660	35	appropriate	appropriate	ADJ
inlawrev-3979	660	36	county	county	NOUN
inlawrev-3979	660	37	treasurer	treasurer	NOUN
inlawrev-3979	660	38	,	,	PUNCT
inlawrev-3979	660	39	and	and	CCONJ
inlawrev-3979	660	40	file	file	VERB
inlawrev-3979	660	41	a	a	DET
inlawrev-3979	660	42	wheel	wheel	NOUN
inlawrev-3979	660	43	tax	tax	NOUN
inlawrev-3979	660	44	collections	collection	NOUN
inlawrev-3979	660	45	report	report	NOUN
inlawrev-3979	660	46	with	with	ADP
inlawrev-3979	660	47	the	the	DET
inlawrev-3979	660	48	county	county	NOUN
inlawrev-3979	660	49	auditor	auditor	NOUN
inlawrev-3979	660	50	by	by	ADP
inlawrev-3979	660	51	the	the	DET
inlawrev-3979	660	52	tenth	tenth	ADJ
inlawrev-3979	660	53	day	day	NOUN
inlawrev-3979	660	54	of	of	ADP
inlawrev-3979	660	55	the	the	DET
inlawrev-3979	660	56	month	month	NOUN
inlawrev-3979	660	57	following	follow	VERB
inlawrev-3979	660	58	the	the	DET
inlawrev-3979	660	59	month	month	NOUN
inlawrev-3979	660	60	in	in	ADP
inlawrev-3979	660	61	which	which	PRON
inlawrev-3979	660	62	the	the	DET
inlawrev-3979	660	63	wheel	wheel	NOUN
inlawrev-3979	660	64	tax	tax	NOUN
inlawrev-3979	660	65	was	be	AUX
inlawrev-3979	660	66	collected	collect	VERB
inlawrev-3979	660	67	.	.	PUNCT
inlawrev-3979	661	1	187	187	NUM
inlawrev-3979	661	2	4	4	NUM
inlawrev-3979	661	3	.	.	PUNCT
inlawrev-3979	661	4	county	county	NOUN
inlawrev-3979	661	5	option	option	NOUN
inlawrev-3979	661	6	income	income	NOUN
inlawrev-3979	661	7	tax	tax	NOUN
inlawrev-3979	661	8	(	(	PUNCT
inlawrev-3979	661	9	"	"	PUNCT
inlawrev-3979	661	10	coit").—similar	coit").—similar	ADJ
inlawrev-3979	661	11	to	to	ADP
inlawrev-3979	661	12	the	the	DET
inlawrev-3979	661	13	cagit	cagit	NOUN
inlawrev-3979	661	14	,	,	PUNCT
inlawrev-3979	661	15	the	the	DET
inlawrev-3979	661	16	ga	ga	PROPN
inlawrev-3979	661	17	amended	amend	VERB
inlawrev-3979	661	18	the	the	DET
inlawrev-3979	661	19	dates	date	NOUN
inlawrev-3979	661	20	when	when	SCONJ
inlawrev-3979	661	21	counties	county	NOUN
inlawrev-3979	661	22	have	have	VERB
inlawrev-3979	661	23	to	to	PART
inlawrev-3979	661	24	impose	impose	VERB
inlawrev-3979	661	25	or	or	CCONJ
inlawrev-3979	661	26	adjust	adjust	VERB
inlawrev-3979	661	27	the	the	DET
inlawrev-3979	661	28	coit	coit	NOUN
inlawrev-3979	661	29	.	.	PUNCT
inlawrev-3979	662	1	first	first	ADV
inlawrev-3979	662	2	,	,	PUNCT
inlawrev-3979	662	3	a	a	DET
inlawrev-3979	662	4	county	county	NOUN
inlawrev-3979	662	5	imposing	impose	VERB
inlawrev-3979	662	6	coit	coit	NOUN
inlawrev-3979	662	7	must	must	AUX
inlawrev-3979	662	8	adopt	adopt	VERB
inlawrev-3979	662	9	an	an	DET
inlawrev-3979	662	10	ordinance	ordinance	NOUN
inlawrev-3979	662	11	after	after	ADP
inlawrev-3979	662	12	march	march	PROPN
inlawrev-3979	662	13	31	31	NUM
inlawrev-3979	662	14	and	and	CCONJ
inlawrev-3979	662	15	before	before	ADP
inlawrev-3979	662	16	august	august	PROPN
inlawrev-3979	662	17	1	1	NUM
inlawrev-3979	662	18	to	to	PART
inlawrev-3979	662	19	be	be	AUX
inlawrev-3979	662	20	effective	effective	ADJ
inlawrev-3979	662	21	on	on	ADP
inlawrev-3979	662	22	october	october	PROPN
inlawrev-3979	662	23	l.	l.	PROPN
inlawrev-3979	662	24	188	188	NUM
inlawrev-3979	662	25	counties	county	NOUN
inlawrev-3979	662	26	must	must	AUX
inlawrev-3979	662	27	also	also	ADV
inlawrev-3979	662	28	adopt	adopt	VERB
inlawrev-3979	662	29	ordinances	ordinance	NOUN
inlawrev-3979	662	30	increasing	increase	VERB
inlawrev-3979	662	31	,	,	PUNCT
inlawrev-3979	662	32	189	189	NUM
inlawrev-3979	662	33	decreasing	decreasing	NOUN
inlawrev-3979	662	34	,	,	PUNCT
inlawrev-3979	662	35	190	190	NUM
inlawrev-3979	662	36	freezing	freezing	NOUN
inlawrev-3979	662	37	,	,	PUNCT
inlawrev-3979	662	38	191	191	NUM
inlawrev-3979	662	39	or	or	CCONJ
inlawrev-3979	662	40	rescinding	rescind	VERB
inlawrev-3979	662	41	192	192	NUM
inlawrev-3979	662	42	the	the	DET
inlawrev-3979	662	43	coit	coit	NOUN
inlawrev-3979	662	44	between	between	ADP
inlawrev-3979	662	45	march	march	PROPN
inlawrev-3979	662	46	178	178	NUM
inlawrev-3979	662	47	.	.	PUNCT
inlawrev-3979	663	1	i	i	PRON
inlawrev-3979	663	2	d.	d.	PROPN
inlawrev-3979	663	3	179	179	NUM
inlawrev-3979	663	4	.	.	PUNCT
inlawrev-3979	663	5	2007	2007	NUM
inlawrev-3979	663	6	ind	ind	NOUN
inlawrev-3979	663	7	.	.	PUNCT
inlawrev-3979	664	1	acts	act	VERB
inlawrev-3979	664	2	3941	3941	NUM
inlawrev-3979	664	3	-	-	SYM
inlawrev-3979	664	4	44	44	NUM
inlawrev-3979	664	5	.	.	PUNCT
inlawrev-3979	664	6	180	180	NUM
inlawrev-3979	664	7	.	.	PUNCT
inlawrev-3979	665	1	i	i	PRON
inlawrev-3979	665	2	d.	d.	PROPN
inlawrev-3979	665	3	181	181	NUM
inlawrev-3979	665	4	.	.	PUNCT
inlawrev-3979	666	1	i	i	PRON
inlawrev-3979	666	2	d.	d.	PROPN
inlawrev-3979	666	3	at	at	ADP
inlawrev-3979	666	4	3944	3944	NUM
inlawrev-3979	666	5	-	-	SYM
inlawrev-3979	666	6	45	45	NUM
inlawrev-3979	666	7	.	.	NOUN
inlawrev-3979	666	8	182	182	NUM
inlawrev-3979	666	9	.	.	PUNCT
inlawrev-3979	666	10	mat	mat	NOUN
inlawrev-3979	666	11	3965	3965	NUM
inlawrev-3979	666	12	-	-	SYM
inlawrev-3979	666	13	67	67	NUM
inlawrev-3979	666	14	.	.	NOUN
inlawrev-3979	667	1	183	183	NUM
inlawrev-3979	667	2	.	.	PUNCT
inlawrev-3979	668	1	ind	ind	PROPN
inlawrev-3979	668	2	.	.	PUNCT
inlawrev-3979	669	1	code	code	PROPN
inlawrev-3979	669	2	§	§	PROPN
inlawrev-3979	669	3	6	6	NUM
inlawrev-3979	669	4	-	-	SYM
inlawrev-3979	669	5	3.5	3.5	NUM
inlawrev-3979	669	6	-	-	PUNCT
inlawrev-3979	669	7	5	5	NUM
inlawrev-3979	669	8	-	-	SYM
inlawrev-3979	669	9	9.5	9.5	NUM
inlawrev-3979	669	10	(	(	PUNCT
inlawrev-3979	669	11	supp	supp	NOUN
inlawrev-3979	669	12	.	.	PUNCT
inlawrev-3979	670	1	2007	2007	NUM
inlawrev-3979	670	2	)	)	PUNCT
inlawrev-3979	670	3	(	(	PUNCT
inlawrev-3979	670	4	as	as	SCONJ
inlawrev-3979	670	5	added	add	VERB
inlawrev-3979	670	6	by	by	ADP
inlawrev-3979	670	7	2007	2007	NUM
inlawrev-3979	670	8	ind	ind	NOUN
inlawrev-3979	670	9	.	.	PUNCT
inlawrev-3979	671	1	acts	act	VERB
inlawrev-3979	671	2	3062	3062	NUM
inlawrev-3979	671	3	)	)	PUNCT
inlawrev-3979	671	4	.	.	PUNCT
inlawrev-3979	672	1	184	184	X
inlawrev-3979	672	2	.	.	PUNCT
inlawrev-3979	673	1	i	i	PRON
inlawrev-3979	673	2	d.	d.	PROPN
inlawrev-3979	673	3	185	185	NUM
inlawrev-3979	673	4	.	.	PUNCT
inlawrev-3979	674	1	i	i	PRON
inlawrev-3979	674	2	d.	d.	PROPN
inlawrev-3979	674	3	186	186	NUM
inlawrev-3979	674	4	.	.	PUNCT
inlawrev-3979	675	1	i	i	PRON
inlawrev-3979	675	2	d.	d.	PROPN
inlawrev-3979	675	3	187	187	NUM
inlawrev-3979	675	4	.	.	PUNCT
inlawrev-3979	676	1	i	i	PRON
inlawrev-3979	676	2	d.	d.	PROPN
inlawrev-3979	676	3	§	§	PROPN
inlawrev-3979	676	4	6	6	NUM
inlawrev-3979	676	5	-	-	SYM
inlawrev-3979	676	6	3.5	3.5	NUM
inlawrev-3979	676	7	-	-	PUNCT
inlawrev-3979	676	8	5	5	NUM
inlawrev-3979	676	9	-	-	SYM
inlawrev-3979	676	10	13	13	NUM
inlawrev-3979	676	11	(	(	PUNCT
inlawrev-3979	676	12	as	as	SCONJ
inlawrev-3979	676	13	added	add	VERB
inlawrev-3979	676	14	by	by	ADP
inlawrev-3979	676	15	2007	2007	NUM
inlawrev-3979	676	16	ind	ind	NOUN
inlawrev-3979	676	17	.	.	PUNCT
inlawrev-3979	677	1	acts	act	VERB
inlawrev-3979	677	2	3063	3063	NUM
inlawrev-3979	677	3	)	)	PUNCT
inlawrev-3979	677	4	.	.	PUNCT
inlawrev-3979	678	1	188	188	NUM
inlawrev-3979	678	2	.	.	PUNCT
inlawrev-3979	679	1	ind	ind	PROPN
inlawrev-3979	679	2	.	.	PUNCT
inlawrev-3979	680	1	code	code	PROPN
inlawrev-3979	680	2	§	§	PROPN
inlawrev-3979	680	3	6	6	NUM
inlawrev-3979	680	4	-	-	SYM
inlawrev-3979	680	5	3.5	3.5	NUM
inlawrev-3979	680	6	-	-	PUNCT
inlawrev-3979	680	7	6	6	NUM
inlawrev-3979	680	8	-	-	SYM
inlawrev-3979	680	9	8	8	NUM
inlawrev-3979	680	10	(	(	PUNCT
inlawrev-3979	680	11	supp	supp	NOUN
inlawrev-3979	680	12	.	.	PUNCT
inlawrev-3979	681	1	2007	2007	NUM
inlawrev-3979	681	2	)	)	PUNCT
inlawrev-3979	681	3	(	(	PUNCT
inlawrev-3979	681	4	as	as	SCONJ
inlawrev-3979	681	5	amended	amend	VERB
inlawrev-3979	681	6	by	by	ADP
inlawrev-3979	681	7	2007	2007	NUM
inlawrev-3979	681	8	ind	ind	NOUN
inlawrev-3979	681	9	.	.	PUNCT
inlawrev-3979	682	1	acts	act	VERB
inlawrev-3979	682	2	3967	3967	NUM
inlawrev-3979	682	3	-	-	SYM
inlawrev-3979	682	4	68	68	NUM
inlawrev-3979	682	5	)	)	PUNCT
inlawrev-3979	682	6	.	.	PUNCT
inlawrev-3979	683	1	1	1	NUM
inlawrev-3979	683	2	89	89	NUM
inlawrev-3979	683	3	.	.	PUNCT
inlawrev-3979	684	1	i	i	PRON
inlawrev-3979	684	2	d.	d.	PROPN
inlawrev-3979	684	3	§	§	PROPN
inlawrev-3979	684	4	6	6	NUM
inlawrev-3979	684	5	-	-	SYM
inlawrev-3979	684	6	3.5	3.5	NUM
inlawrev-3979	684	7	-	-	PUNCT
inlawrev-3979	684	8	6	6	NUM
inlawrev-3979	684	9	-	-	SYM
inlawrev-3979	684	10	9	9	NUM
inlawrev-3979	684	11	(	(	PUNCT
inlawrev-3979	684	12	as	as	SCONJ
inlawrev-3979	684	13	amended	amend	VERB
inlawrev-3979	684	14	by	by	ADP
inlawrev-3979	684	15	2007	2007	NUM
inlawrev-3979	684	16	ind	ind	NOUN
inlawrev-3979	684	17	.	.	PUNCT
inlawrev-3979	685	1	acts	act	VERB
inlawrev-3979	685	2	3968	3968	NUM
inlawrev-3979	685	3	)	)	PUNCT
inlawrev-3979	685	4	.	.	PUNCT
inlawrev-3979	686	1	190	190	NUM
inlawrev-3979	686	2	.	.	PUNCT
inlawrev-3979	687	1	i	i	PRON
inlawrev-3979	687	2	d.	d.	PROPN
inlawrev-3979	687	3	§	§	PROPN
inlawrev-3979	687	4	6	6	NUM
inlawrev-3979	687	5	-	-	SYM
inlawrev-3979	687	6	3.5	3.5	NUM
inlawrev-3979	687	7	-	-	PUNCT
inlawrev-3979	687	8	6	6	NUM
inlawrev-3979	687	9	-	-	NUM
inlawrev-3979	687	10	12.5	12.5	NUM
inlawrev-3979	687	11	(	(	PUNCT
inlawrev-3979	687	12	as	as	SCONJ
inlawrev-3979	687	13	amended	amend	VERB
inlawrev-3979	687	14	by	by	ADP
inlawrev-3979	687	15	2007	2007	NUM
inlawrev-3979	687	16	ind	ind	NOUN
inlawrev-3979	687	17	.	.	PUNCT
inlawrev-3979	688	1	acts	act	VERB
inlawrev-3979	688	2	3970	3970	NUM
inlawrev-3979	688	3	)	)	PUNCT
inlawrev-3979	688	4	.	.	PUNCT
inlawrev-3979	689	1	191	191	NUM
inlawrev-3979	689	2	.	.	PUNCT
inlawrev-3979	690	1	i	i	PRON
inlawrev-3979	690	2	d.	d.	PROPN
inlawrev-3979	690	3	§	§	PROPN
inlawrev-3979	690	4	6	6	NUM
inlawrev-3979	690	5	-	-	SYM
inlawrev-3979	690	6	3.5	3.5	NUM
inlawrev-3979	690	7	-	-	PUNCT
inlawrev-3979	690	8	6	6	NUM
inlawrev-3979	690	9	-	-	SYM
inlawrev-3979	690	10	1	1	NUM
inlawrev-3979	690	11	1	1	NUM
inlawrev-3979	690	12	(	(	PUNCT
inlawrev-3979	690	13	as	as	SCONJ
inlawrev-3979	690	14	amended	amend	VERB
inlawrev-3979	690	15	by	by	ADP
inlawrev-3979	690	16	2007	2007	NUM
inlawrev-3979	690	17	ind	ind	NOUN
inlawrev-3979	690	18	.	.	PUNCT
inlawrev-3979	691	1	acts	act	VERB
inlawrev-3979	691	2	3968	3968	NUM
inlawrev-3979	691	3	-	-	SYM
inlawrev-3979	691	4	69	69	NUM
inlawrev-3979	691	5	)	)	PUNCT
inlawrev-3979	691	6	.	.	PUNCT
inlawrev-3979	692	1	192	192	NUM
inlawrev-3979	692	2	.	.	PUNCT
inlawrev-3979	693	1	i	i	PRON
inlawrev-3979	693	2	d.	d.	PROPN
inlawrev-3979	693	3	§	§	PROPN
inlawrev-3979	693	4	6	6	NUM
inlawrev-3979	693	5	-	-	SYM
inlawrev-3979	693	6	3.5	3.5	NUM
inlawrev-3979	693	7	-	-	PUNCT
inlawrev-3979	693	8	6	6	NUM
inlawrev-3979	693	9	-	-	SYM
inlawrev-3979	693	10	12	12	NUM
inlawrev-3979	693	11	(	(	PUNCT
inlawrev-3979	693	12	as	as	SCONJ
inlawrev-3979	693	13	amended	amend	VERB
inlawrev-3979	693	14	by	by	ADP
inlawrev-3979	693	15	2007	2007	NUM
inlawrev-3979	693	16	ind	ind	NOUN
inlawrev-3979	693	17	.	.	PUNCT
inlawrev-3979	694	1	acts	act	VERB
inlawrev-3979	694	2	3969	3969	NUM
inlawrev-3979	694	3	-	-	SYM
inlawrev-3979	694	4	70	70	NUM
inlawrev-3979	694	5	)	)	PUNCT
inlawrev-3979	694	6	.	.	PUNCT
inlawrev-3979	695	1	2008	2008	NUM
inlawrev-3979	695	2	]	]	PUNCT
inlawrev-3979	695	3	tax	tax	NOUN
inlawrev-3979	695	4	law	law	NOUN
inlawrev-3979	695	5	1289	1289	NUM
inlawrev-3979	695	6	3	3	NUM
inlawrev-3979	695	7	1	1	NUM
inlawrev-3979	695	8	and	and	CCONJ
inlawrev-3979	695	9	august	august	PROPN
inlawrev-3979	695	10	1	1	NUM
inlawrev-3979	695	11	to	to	PART
inlawrev-3979	695	12	be	be	AUX
inlawrev-3979	695	13	effective	effective	ADJ
inlawrev-3979	695	14	on	on	ADP
inlawrev-3979	695	15	october	october	PROPN
inlawrev-3979	695	16	1	1	NUM
inlawrev-3979	695	17	.	.	PUNCT
inlawrev-3979	696	1	the	the	DET
inlawrev-3979	696	2	ga	ga	PROPN
inlawrev-3979	696	3	also	also	ADV
inlawrev-3979	696	4	added	add	VERB
inlawrev-3979	696	5	provisions	provision	NOUN
inlawrev-3979	696	6	allowing	allow	VERB
inlawrev-3979	696	7	counties	county	NOUN
inlawrev-3979	696	8	to	to	PART
inlawrev-3979	696	9	impose	impose	VERB
inlawrev-3979	696	10	additional	additional	ADJ
inlawrev-3979	696	11	coit	coit	NOUN
inlawrev-3979	696	12	rates	rate	NOUN
inlawrev-3979	696	13	.	.	PUNCT
inlawrev-3979	697	1	a	a	DET
inlawrev-3979	697	2	county	county	NOUN
inlawrev-3979	697	3	can	can	AUX
inlawrev-3979	697	4	impose	impose	VERB
inlawrev-3979	697	5	an	an	DET
inlawrev-3979	697	6	additional	additional	ADJ
inlawrev-3979	697	7	coit	coit	NOUN
inlawrev-3979	697	8	rate	rate	NOUN
inlawrev-3979	697	9	of	of	ADP
inlawrev-3979	697	10	up	up	ADP
inlawrev-3979	697	11	to	to	PART
inlawrev-3979	697	12	1	1	NUM
inlawrev-3979	697	13	%	%	NOUN
inlawrev-3979	697	14	with	with	ADP
inlawrev-3979	697	15	the	the	DET
inlawrev-3979	697	16	additional	additional	ADJ
inlawrev-3979	697	17	funds	fund	NOUN
inlawrev-3979	697	18	to	to	PART
inlawrev-3979	697	19	be	be	AUX
inlawrev-3979	697	20	used	use	VERB
inlawrev-3979	697	21	partially	partially	ADV
inlawrev-3979	697	22	for	for	ADP
inlawrev-3979	697	23	homestead	homestead	NOUN
inlawrev-3979	697	24	credits	credit	NOUN
inlawrev-3979	697	25	and	and	CCONJ
inlawrev-3979	697	26	partially	partially	ADV
inlawrev-3979	697	27	to	to	PART
inlawrev-3979	697	28	be	be	AUX
inlawrev-3979	697	29	deposited	deposit	VERB
inlawrev-3979	697	30	into	into	ADP
inlawrev-3979	697	31	the	the	DET
inlawrev-3979	697	32	county	county	NOUN
inlawrev-3979	697	33	stabilization	stabilization	NOUN
inlawrev-3979	697	34	fund	fund	NOUN
inlawrev-3979	697	35	(	(	PUNCT
inlawrev-3979	697	36	one	one	NUM
inlawrev-3979	697	37	-	-	PUNCT
inlawrev-3979	697	38	third	third	NOUN
inlawrev-3979	697	39	of	of	ADP
inlawrev-3979	697	40	the	the	DET
inlawrev-3979	697	41	tax	tax	NOUN
inlawrev-3979	697	42	revenue	revenue	NOUN
inlawrev-3979	697	43	for	for	ADP
inlawrev-3979	697	44	marion	marion	PROPN
inlawrev-3979	697	45	county	county	NOUN
inlawrev-3979	697	46	and	and	CCONJ
inlawrev-3979	697	47	50	50	NUM
inlawrev-3979	697	48	%	%	NOUN
inlawrev-3979	697	49	of	of	ADP
inlawrev-3979	697	50	the	the	DET
inlawrev-3979	697	51	tax	tax	NOUN
inlawrev-3979	697	52	revenue	revenue	NOUN
inlawrev-3979	697	53	in	in	ADP
inlawrev-3979	697	54	all	all	DET
inlawrev-3979	697	55	other	other	ADJ
inlawrev-3979	697	56	counties	county	NOUN
inlawrev-3979	697	57	)	)	PUNCT
inlawrev-3979	697	58	.	.	PUNCT
inlawrev-3979	698	1	193	193	NUM
inlawrev-3979	698	2	a	a	DET
inlawrev-3979	698	3	county	county	NOUN
inlawrev-3979	698	4	may	may	AUX
inlawrev-3979	698	5	also	also	ADV
inlawrev-3979	698	6	impose	impose	VERB
inlawrev-3979	698	7	an	an	DET
inlawrev-3979	698	8	additional	additional	ADJ
inlawrev-3979	698	9	coit	coit	NOUN
inlawrev-3979	698	10	rate	rate	NOUN
inlawrev-3979	698	11	for	for	ADP
inlawrev-3979	698	12	public	public	ADJ
inlawrev-3979	698	13	safety	safety	NOUN
inlawrev-3979	698	14	.	.	PUNCT
inlawrev-3979	699	1	194	194	NUM
inlawrev-3979	700	1	the	the	DET
inlawrev-3979	700	2	additional	additional	ADJ
inlawrev-3979	700	3	rate	rate	NOUN
inlawrev-3979	700	4	for	for	ADP
inlawrev-3979	700	5	public	public	ADJ
inlawrev-3979	700	6	safety	safety	NOUN
inlawrev-3979	700	7	in	in	ADP
inlawrev-3979	700	8	marion	marion	PROPN
inlawrev-3979	700	9	county	county	NOUN
inlawrev-3979	700	10	may	may	AUX
inlawrev-3979	700	11	be	be	AUX
inlawrev-3979	700	12	imposed	impose	VERB
inlawrev-3979	700	13	at	at	ADP
inlawrev-3979	700	14	a	a	DET
inlawrev-3979	700	15	rate	rate	NOUN
inlawrev-3979	700	16	of	of	ADP
inlawrev-3979	700	17	up	up	ADP
inlawrev-3979	700	18	to	to	PART
inlawrev-3979	700	19	0.5	0.5	NUM
inlawrev-3979	700	20	%	%	NOUN
inlawrev-3979	700	21	if	if	SCONJ
inlawrev-3979	700	22	marion	marion	PROPN
inlawrev-3979	700	23	county	county	NOUN
inlawrev-3979	700	24	imposed	impose	VERB
inlawrev-3979	700	25	the	the	DET
inlawrev-3979	700	26	additional	additional	ADJ
inlawrev-3979	700	27	rate	rate	NOUN
inlawrev-3979	700	28	provided	provide	VERB
inlawrev-3979	700	29	for	for	ADP
inlawrev-3979	700	30	in	in	ADP
inlawrev-3979	700	31	i.c	i.c	PROPN
inlawrev-3979	700	32	.	.	PUNCT
inlawrev-3979	701	1	§	§	PROPN
inlawrev-3979	701	2	6	6	NUM
inlawrev-3979	701	3	-	-	SYM
inlawrev-3979	701	4	3.5	3.5	NUM
inlawrev-3979	701	5	-	-	PUNCT
inlawrev-3979	701	6	6	6	NUM
inlawrev-3979	701	7	-	-	SYM
inlawrev-3979	701	8	30	30	NUM
inlawrev-3979	701	9	.	.	NOUN
inlawrev-3979	701	10	195	195	NUM
inlawrev-3979	701	11	in	in	ADP
inlawrev-3979	701	12	all	all	DET
inlawrev-3979	701	13	other	other	ADJ
inlawrev-3979	701	14	counties	county	NOUN
inlawrev-3979	701	15	,	,	PUNCT
inlawrev-3979	701	16	each	each	DET
inlawrev-3979	701	17	county	county	NOUN
inlawrev-3979	701	18	can	can	AUX
inlawrev-3979	701	19	impose	impose	VERB
inlawrev-3979	701	20	an	an	DET
inlawrev-3979	701	21	additional	additional	ADJ
inlawrev-3979	701	22	rate	rate	NOUN
inlawrev-3979	701	23	for	for	ADP
inlawrev-3979	701	24	public	public	ADJ
inlawrev-3979	701	25	safety	safety	NOUN
inlawrev-3979	701	26	of	of	ADP
inlawrev-3979	701	27	up	up	ADP
inlawrev-3979	701	28	to	to	PART
inlawrev-3979	701	29	0.25	0.25	NUM
inlawrev-3979	701	30	%	%	NOUN
inlawrev-3979	701	31	or	or	CCONJ
inlawrev-3979	701	32	the	the	DET
inlawrev-3979	701	33	tax	tax	NOUN
inlawrev-3979	701	34	rate	rate	NOUN
inlawrev-3979	701	35	imposed	impose	VERB
inlawrev-3979	701	36	under	under	ADP
inlawrev-3979	701	37	i.c	i.c	PROPN
inlawrev-3979	701	38	.	.	PUNCT
inlawrev-3979	702	1	§	§	PROPN
inlawrev-3979	702	2	6	6	NUM
inlawrev-3979	702	3	-	-	SYM
inlawrev-3979	702	4	3.5	3.5	NUM
inlawrev-3979	702	5	-	-	PUNCT
inlawrev-3979	702	6	6	6	NUM
inlawrev-3979	702	7	-	-	SYM
inlawrev-3979	702	8	32	32	NUM
inlawrev-3979	702	9	,	,	PUNCT
inlawrev-3979	702	10	whichever	whichever	PRON
inlawrev-3979	702	11	is	be	AUX
inlawrev-3979	702	12	less	less	ADJ
inlawrev-3979	702	13	.	.	PUNCT
inlawrev-3979	703	1	196	196	NUM
inlawrev-3979	703	2	all	all	DET
inlawrev-3979	703	3	counties	county	NOUN
inlawrev-3979	703	4	other	other	ADJ
inlawrev-3979	703	5	than	than	ADP
inlawrev-3979	703	6	marion	marion	PROPN
inlawrev-3979	703	7	county	county	NOUN
inlawrev-3979	703	8	must	must	AUX
inlawrev-3979	703	9	impose	impose	VERB
inlawrev-3979	703	10	an	an	DET
inlawrev-3979	703	11	additional	additional	ADJ
inlawrev-3979	703	12	rate	rate	NOUN
inlawrev-3979	703	13	under	under	ADP
inlawrev-3979	703	14	i.c	i.c	PROPN
inlawrev-3979	703	15	.	.	PUNCT
inlawrev-3979	704	1	§	§	PROPN
inlawrev-3979	704	2	6	6	NUM
inlawrev-3979	704	3	-	-	SYM
inlawrev-3979	704	4	3.5	3.5	NUM
inlawrev-3979	704	5	-	-	PUNCT
inlawrev-3979	704	6	6	6	NUM
inlawrev-3979	704	7	-	-	SYM
inlawrev-3979	704	8	30	30	NUM
inlawrev-3979	704	9	and	and	CCONJ
inlawrev-3979	704	10	i.c	i.c	PROPN
inlawrev-3979	704	11	.	.	PROPN
inlawrev-3979	705	1	§	§	PROPN
inlawrev-3979	705	2	6	6	NUM
inlawrev-3979	705	3	-	-	SYM
inlawrev-3979	705	4	3.5	3.5	NUM
inlawrev-3979	705	5	-	-	PUNCT
inlawrev-3979	705	6	6	6	NUM
inlawrev-3979	705	7	-	-	SYM
inlawrev-3979	705	8	32	32	NUM
inlawrev-3979	705	9	before	before	SCONJ
inlawrev-3979	705	10	they	they	PRON
inlawrev-3979	705	11	are	be	AUX
inlawrev-3979	705	12	eligible	eligible	ADJ
inlawrev-3979	705	13	to	to	PART
inlawrev-3979	705	14	impose	impose	VERB
inlawrev-3979	705	15	the	the	DET
inlawrev-3979	705	16	additional	additional	ADJ
inlawrev-3979	705	17	rate	rate	NOUN
inlawrev-3979	705	18	for	for	ADP
inlawrev-3979	705	19	public	public	ADJ
inlawrev-3979	705	20	safety	safety	NOUN
inlawrev-3979	705	21	.	.	PUNCT
inlawrev-3979	706	1	197	197	NUM
inlawrev-3979	706	2	furthermore	furthermore	ADV
inlawrev-3979	706	3	,	,	PUNCT
inlawrev-3979	706	4	a	a	DET
inlawrev-3979	706	5	county	county	NOUN
inlawrev-3979	706	6	may	may	AUX
inlawrev-3979	706	7	impose	impose	VERB
inlawrev-3979	706	8	an	an	DET
inlawrev-3979	706	9	additional	additional	ADJ
inlawrev-3979	706	10	coit	coit	NOUN
inlawrev-3979	706	11	rate	rate	NOUN
inlawrev-3979	706	12	of	of	ADP
inlawrev-3979	706	13	up	up	ADP
inlawrev-3979	706	14	to	to	PART
inlawrev-3979	706	15	1	1	NUM
inlawrev-3979	706	16	%	%	NOUN
inlawrev-3979	706	17	to	to	PART
inlawrev-3979	706	18	be	be	AUX
inlawrev-3979	706	19	used	use	VERB
inlawrev-3979	706	20	to	to	PART
inlawrev-3979	706	21	provide	provide	VERB
inlawrev-3979	706	22	property	property	NOUN
inlawrev-3979	706	23	tax	tax	NOUN
inlawrev-3979	706	24	relief	relief	NOUN
inlawrev-3979	706	25	.	.	PUNCT
inlawrev-3979	707	1	198	198	NUM
inlawrev-3979	707	2	a	a	DET
inlawrev-3979	707	3	county	county	NOUN
inlawrev-3979	707	4	is	be	AUX
inlawrev-3979	707	5	not	not	PART
inlawrev-3979	707	6	required	require	VERB
inlawrev-3979	707	7	to	to	PART
inlawrev-3979	707	8	adopt	adopt	VERB
inlawrev-3979	707	9	any	any	DET
inlawrev-3979	707	10	other	other	ADJ
inlawrev-3979	707	11	tax	tax	NOUN
inlawrev-3979	707	12	before	before	ADP
inlawrev-3979	707	13	imposing	impose	VERB
inlawrev-3979	707	14	a	a	DET
inlawrev-3979	707	15	tax	tax	NOUN
inlawrev-3979	707	16	rate	rate	NOUN
inlawrev-3979	707	17	under	under	ADP
inlawrev-3979	707	18	this	this	DET
inlawrev-3979	707	19	section	section	NOUN
inlawrev-3979	707	20	.	.	PUNCT
inlawrev-3979	708	1	199	199	NUM
inlawrev-3979	708	2	finally	finally	ADV
inlawrev-3979	708	3	,	,	PUNCT
inlawrev-3979	708	4	the	the	DET
inlawrev-3979	708	5	ga	ga	PROPN
inlawrev-3979	708	6	amended	amend	VERB
inlawrev-3979	708	7	i.c	i.c	PROPN
inlawrev-3979	708	8	.	.	PUNCT
inlawrev-3979	709	1	§	§	PROPN
inlawrev-3979	709	2	6	6	NUM
inlawrev-3979	709	3	-	-	SYM
inlawrev-3979	709	4	3.5	3.5	NUM
inlawrev-3979	709	5	-	-	PUNCT
inlawrev-3979	709	6	6	6	NUM
inlawrev-3979	709	7	-	-	SYM
inlawrev-3979	709	8	18	18	NUM
inlawrev-3979	709	9	to	to	PART
inlawrev-3979	709	10	prohibit	prohibit	VERB
inlawrev-3979	709	11	the	the	DET
inlawrev-3979	709	12	use	use	NOUN
inlawrev-3979	709	13	of	of	ADP
inlawrev-3979	709	14	the	the	DET
inlawrev-3979	709	15	additional	additional	ADJ
inlawrev-3979	709	16	coit	coit	NOUN
inlawrev-3979	709	17	revenues	revenue	NOUN
inlawrev-3979	709	18	provided	provide	VERB
inlawrev-3979	709	19	by	by	ADP
inlawrev-3979	709	20	these	these	DET
inlawrev-3979	709	21	new	new	ADJ
inlawrev-3979	709	22	provisions	provision	NOUN
inlawrev-3979	709	23	to	to	PART
inlawrev-3979	709	24	finance	finance	VERB
inlawrev-3979	709	25	a	a	DET
inlawrev-3979	709	26	qualified	qualified	ADJ
inlawrev-3979	709	27	economic	economic	ADJ
inlawrev-3979	709	28	development	development	NOUN
inlawrev-3979	709	29	tax	tax	NOUN
inlawrev-3979	709	30	project	project	NOUN
inlawrev-3979	709	31	under	under	ADP
inlawrev-3979	709	32	i.c	i.c	PROPN
inlawrev-3979	709	33	.	.	PUNCT
inlawrev-3979	710	1	§	§	PROPN
inlawrev-3979	710	2	36	36	NUM
inlawrev-3979	710	3	-	-	SYM
inlawrev-3979	710	4	7	7	NUM
inlawrev-3979	710	5	-	-	SYM
inlawrev-3979	710	6	27	27	NUM
inlawrev-3979	710	7	.	.	PUNCT
inlawrev-3979	711	1	200	200	NUM
inlawrev-3979	711	2	the	the	DET
inlawrev-3979	711	3	ga	ga	PROPN
inlawrev-3979	711	4	also	also	ADV
inlawrev-3979	711	5	passed	pass	VERB
inlawrev-3979	711	6	the	the	DET
inlawrev-3979	711	7	following	follow	VERB
inlawrev-3979	711	8	county	county	NOUN
inlawrev-3979	711	9	-	-	PUNCT
inlawrev-3979	711	10	specific	specific	ADJ
inlawrev-3979	711	11	provisions	provision	NOUN
inlawrev-3979	711	12	.	.	PUNCT
inlawrev-3979	712	1	the	the	DET
inlawrev-3979	712	2	ga	ga	PROPN
inlawrev-3979	712	3	amended	amend	VERB
inlawrev-3979	712	4	i.c	i.c	PROPN
inlawrev-3979	712	5	.	.	PUNCT
inlawrev-3979	712	6	§	§	PROPN
inlawrev-3979	712	7	6	6	NUM
inlawrev-3979	712	8	-	-	SYM
inlawrev-3979	712	9	3.5	3.5	NUM
inlawrev-3979	712	10	-	-	PUNCT
inlawrev-3979	712	11	6	6	NUM
inlawrev-3979	712	12	-	-	PUNCT
inlawrev-3979	712	13	28	28	NUM
inlawrev-3979	712	14	to	to	PART
inlawrev-3979	712	15	provide	provide	VERB
inlawrev-3979	712	16	that	that	SCONJ
inlawrev-3979	712	17	,	,	PUNCT
inlawrev-3979	712	18	effective	effective	ADJ
inlawrev-3979	712	19	retroactively	retroactively	ADV
inlawrev-3979	712	20	,	,	PUNCT
inlawrev-3979	712	21	howard	howard	PROPN
inlawrev-3979	712	22	county	county	PROPN
inlawrev-3979	712	23	's	's	PART
inlawrev-3979	712	24	additional	additional	ADJ
inlawrev-3979	712	25	coit	coit	NOUN
inlawrev-3979	712	26	that	that	PRON
inlawrev-3979	712	27	was	be	AUX
inlawrev-3979	712	28	previously	previously	ADV
inlawrev-3979	712	29	authorized	authorize	VERB
inlawrev-3979	712	30	to	to	PART
inlawrev-3979	712	31	be	be	AUX
inlawrev-3979	712	32	imposed	impose	VERB
inlawrev-3979	712	33	at	at	ADP
inlawrev-3979	712	34	0.25	0.25	NUM
inlawrev-3979	712	35	%	%	NOUN
inlawrev-3979	712	36	may	may	AUX
inlawrev-3979	712	37	now	now	ADV
inlawrev-3979	712	38	be	be	AUX
inlawrev-3979	712	39	imposed	impose	VERB
inlawrev-3979	712	40	at	at	ADP
inlawrev-3979	712	41	any	any	DET
inlawrev-3979	712	42	increment	increment	NOUN
inlawrev-3979	712	43	up	up	ADV
inlawrev-3979	712	44	to	to	ADP
inlawrev-3979	712	45	0.25%.201	0.25%.201	VERB
inlawrev-3979	712	46	this	this	DET
inlawrev-3979	712	47	section	section	NOUN
inlawrev-3979	712	48	also	also	ADV
inlawrev-3979	712	49	requires	require	VERB
inlawrev-3979	712	50	the	the	DET
inlawrev-3979	712	51	dosr	dosr	ADJ
inlawrev-3979	712	52	to	to	PART
inlawrev-3979	712	53	separately	separately	ADV
inlawrev-3979	712	54	designate	designate	VERB
inlawrev-3979	712	55	a	a	DET
inlawrev-3979	712	56	tax	tax	NOUN
inlawrev-3979	712	57	rate	rate	NOUN
inlawrev-3979	712	58	imposed	impose	VERB
inlawrev-3979	712	59	under	under	ADP
inlawrev-3979	712	60	this	this	DET
inlawrev-3979	712	61	section	section	NOUN
inlawrev-3979	712	62	in	in	ADP
inlawrev-3979	712	63	any	any	DET
inlawrev-3979	712	64	tax	tax	NOUN
inlawrev-3979	712	65	form	form	NOUN
inlawrev-3979	712	66	as	as	ADP
inlawrev-3979	712	67	the	the	DET
inlawrev-3979	712	68	howard	howard	PROPN
inlawrev-3979	712	69	county	county	PROPN
inlawrev-3979	712	70	jail	jail	NOUN
inlawrev-3979	712	71	operating	operating	NOUN
inlawrev-3979	712	72	and	and	CCONJ
inlawrev-3979	712	73	maintenance	maintenance	NOUN
inlawrev-3979	712	74	income	income	NOUN
inlawrev-3979	712	75	tax.202	tax.202	PROPN
inlawrev-3979	712	76	the	the	DET
inlawrev-3979	712	77	ga	ga	PROPN
inlawrev-3979	712	78	also	also	ADV
inlawrev-3979	712	79	amended	amend	VERB
inlawrev-3979	712	80	i.c	i.c	PROPN
inlawrev-3979	712	81	.	.	PUNCT
inlawrev-3979	713	1	§	§	PROPN
inlawrev-3979	713	2	6	6	NUM
inlawrev-3979	713	3	-	-	SYM
inlawrev-3979	713	4	3.5	3.5	NUM
inlawrev-3979	713	5	-	-	PUNCT
inlawrev-3979	713	6	6	6	NUM
inlawrev-3979	713	7	-	-	SYM
inlawrev-3979	713	8	29	29	NUM
inlawrev-3979	713	9	to	to	PART
inlawrev-3979	713	10	provide	provide	VERB
inlawrev-3979	713	11	that	that	SCONJ
inlawrev-3979	713	12	scott	scott	PROPN
inlawrev-3979	713	13	county	county	PROPN
inlawrev-3979	713	14	has	have	VERB
inlawrev-3979	713	15	until	until	ADP
inlawrev-3979	713	16	july	july	PROPN
inlawrev-3979	713	17	3	3	NUM
inlawrev-3979	713	18	1	1	NUM
inlawrev-3979	713	19	to	to	PART
inlawrev-3979	713	20	adopt	adopt	VERB
inlawrev-3979	713	21	an	an	DET
inlawrev-3979	713	22	ordinance	ordinance	NOUN
inlawrev-3979	713	23	to	to	PART
inlawrev-3979	713	24	impose	impose	VERB
inlawrev-3979	713	25	the	the	DET
inlawrev-3979	713	26	additional	additional	ADJ
inlawrev-3979	713	27	coit	coit	NOUN
inlawrev-3979	713	28	authorized	authorize	VERB
inlawrev-3979	713	29	for	for	ADP
inlawrev-3979	713	30	a	a	DET
inlawrev-3979	713	31	county	county	NOUN
inlawrev-3979	713	32	jail	jail	NOUN
inlawrev-3979	713	33	revenue	revenue	NOUN
inlawrev-3979	713	34	fund	fund	NOUN
inlawrev-3979	713	35	to	to	PART
inlawrev-3979	713	36	be	be	AUX
inlawrev-3979	713	37	imposed	impose	VERB
inlawrev-3979	713	38	on	on	ADP
inlawrev-3979	713	39	october	october	PROPN
inlawrev-3979	713	40	l.	l.	PROPN
inlawrev-3979	713	41	203	203	NUM
inlawrev-3979	713	42	the	the	DET
inlawrev-3979	713	43	ga	ga	PROPN
inlawrev-3979	713	44	added	add	VERB
inlawrev-3979	713	45	i.c	i.c	PROPN
inlawrev-3979	713	46	.	.	PROPN
inlawrev-3979	714	1	§	§	PROPN
inlawrev-3979	714	2	6	6	NUM
inlawrev-3979	714	3	-	-	SYM
inlawrev-3979	714	4	3.5	3.5	NUM
inlawrev-3979	714	5	-	-	PUNCT
inlawrev-3979	714	6	6	6	NUM
inlawrev-3979	714	7	-	-	SYM
inlawrev-3979	714	8	33	33	NUM
inlawrev-3979	714	9	,	,	PUNCT
inlawrev-3979	714	10	which	which	PRON
inlawrev-3979	714	11	authorizes	authorize	VERB
inlawrev-3979	714	12	monroe	monroe	PROPN
inlawrev-3979	714	13	county	county	PROPN
inlawrev-3979	714	14	to	to	PART
inlawrev-3979	714	15	impose	impose	VERB
inlawrev-3979	714	16	an	an	DET
inlawrev-3979	714	17	additional	additional	ADJ
inlawrev-3979	714	18	coit	coit	NOUN
inlawrev-3979	714	19	rate	rate	NOUN
inlawrev-3979	714	20	of	of	ADP
inlawrev-3979	714	21	up	up	ADP
inlawrev-3979	714	22	to	to	PART
inlawrev-3979	714	23	0.25	0.25	NUM
inlawrev-3979	714	24	%	%	NOUN
inlawrev-3979	714	25	for	for	ADP
inlawrev-3979	714	26	a	a	DET
inlawrev-3979	714	27	juvenile	juvenile	ADJ
inlawrev-3979	714	28	detention	detention	NOUN
inlawrev-3979	714	29	center	center	NOUN
inlawrev-3979	714	30	.	.	PUNCT
inlawrev-3979	715	1	204	204	NUM
inlawrev-3979	715	2	5	5	NUM
inlawrev-3979	715	3	.	.	X
inlawrev-3979	715	4	county	county	PROPN
inlawrev-3979	715	5	economic	economic	PROPN
inlawrev-3979	715	6	development	development	PROPN
inlawrev-3979	715	7	income	income	NOUN
inlawrev-3979	715	8	tax	tax	NOUN
inlawrev-3979	715	9	(	(	PUNCT
inlawrev-3979	715	10	"	"	PUNCT
inlawrev-3979	715	11	cedit").—to	cedit").—to	X
inlawrev-3979	715	12	provide	provide	VERB
inlawrev-3979	715	13	uniformity	uniformity	NOUN
inlawrev-3979	715	14	,	,	PUNCT
inlawrev-3979	715	15	the	the	DET
inlawrev-3979	715	16	ga	ga	PROPN
inlawrev-3979	715	17	amended	amend	VERB
inlawrev-3979	715	18	i.c	i.c	PROPN
inlawrev-3979	715	19	.	.	PUNCT
inlawrev-3979	716	1	§	§	PROPN
inlawrev-3979	716	2	6	6	NUM
inlawrev-3979	716	3	-	-	SYM
inlawrev-3979	716	4	3.5	3.5	NUM
inlawrev-3979	716	5	-	-	PUNCT
inlawrev-3979	716	6	7	7	NUM
inlawrev-3979	716	7	-	-	SYM
inlawrev-3979	716	8	5	5	NUM
inlawrev-3979	716	9	to	to	PART
inlawrev-3979	716	10	change	change	VERB
inlawrev-3979	716	11	the	the	DET
inlawrev-3979	716	12	dates	date	NOUN
inlawrev-3979	716	13	for	for	ADP
inlawrev-3979	716	14	adopting	adopt	VERB
inlawrev-3979	716	15	an	an	DET
inlawrev-3979	716	16	193	193	NUM
inlawrev-3979	716	17	.	.	PUNCT
inlawrev-3979	717	1	i	i	PRON
inlawrev-3979	717	2	d.	d.	PROPN
inlawrev-3979	717	3	§	§	PROPN
inlawrev-3979	717	4	6	6	NUM
inlawrev-3979	717	5	-	-	SYM
inlawrev-3979	717	6	3.5	3.5	NUM
inlawrev-3979	717	7	-	-	PUNCT
inlawrev-3979	717	8	6	6	NUM
inlawrev-3979	717	9	-	-	SYM
inlawrev-3979	717	10	30	30	NUM
inlawrev-3979	717	11	(	(	PUNCT
inlawrev-3979	717	12	as	as	SCONJ
inlawrev-3979	717	13	added	add	VERB
inlawrev-3979	717	14	by	by	ADP
inlawrev-3979	717	15	2007	2007	NUM
inlawrev-3979	717	16	ind	ind	NOUN
inlawrev-3979	717	17	.	.	PUNCT
inlawrev-3979	718	1	acts	act	VERB
inlawrev-3979	718	2	3980	3980	NUM
inlawrev-3979	718	3	-	-	SYM
inlawrev-3979	718	4	85	85	NUM
inlawrev-3979	718	5	)	)	PUNCT
inlawrev-3979	718	6	.	.	PUNCT
inlawrev-3979	719	1	194	194	NUM
inlawrev-3979	719	2	.	.	PUNCT
inlawrev-3979	720	1	i	i	PRON
inlawrev-3979	720	2	d.	d.	PROPN
inlawrev-3979	720	3	§	§	PROPN
inlawrev-3979	720	4	6	6	NUM
inlawrev-3979	720	5	-	-	SYM
inlawrev-3979	720	6	3.5	3.5	NUM
inlawrev-3979	720	7	-	-	PUNCT
inlawrev-3979	720	8	6	6	NUM
inlawrev-3979	720	9	-	-	SYM
inlawrev-3979	720	10	31	31	NUM
inlawrev-3979	720	11	(	(	PUNCT
inlawrev-3979	720	12	as	as	SCONJ
inlawrev-3979	720	13	added	add	VERB
inlawrev-3979	720	14	by	by	ADP
inlawrev-3979	720	15	2007	2007	NUM
inlawrev-3979	720	16	ind	ind	NOUN
inlawrev-3979	720	17	.	.	PUNCT
inlawrev-3979	721	1	acts	act	VERB
inlawrev-3979	721	2	3985	3985	NUM
inlawrev-3979	721	3	-	-	SYM
inlawrev-3979	721	4	88	88	NUM
inlawrev-3979	721	5	)	)	PUNCT
inlawrev-3979	721	6	.	.	PUNCT
inlawrev-3979	722	1	195	195	NUM
inlawrev-3979	722	2	.	.	PUNCT
inlawrev-3979	723	1	i	i	PRON
inlawrev-3979	723	2	d.	d.	PROPN
inlawrev-3979	723	3	196	196	NUM
inlawrev-3979	723	4	.	.	PUNCT
inlawrev-3979	724	1	i	i	PRON
inlawrev-3979	724	2	d.	d.	PROPN
inlawrev-3979	724	3	197	197	NUM
inlawrev-3979	724	4	.	.	PUNCT
inlawrev-3979	725	1	i	i	PRON
inlawrev-3979	725	2	d.	d.	PROPN
inlawrev-3979	725	3	198	198	NUM
inlawrev-3979	725	4	.	.	PUNCT
inlawrev-3979	726	1	ind	ind	PROPN
inlawrev-3979	726	2	.	.	PUNCT
inlawrev-3979	727	1	code	code	PROPN
inlawrev-3979	727	2	§	§	PROPN
inlawrev-3979	727	3	6	6	NUM
inlawrev-3979	727	4	-	-	SYM
inlawrev-3979	727	5	3.5	3.5	NUM
inlawrev-3979	727	6	-	-	PUNCT
inlawrev-3979	727	7	6	6	NUM
inlawrev-3979	727	8	-	-	SYM
inlawrev-3979	727	9	32	32	NUM
inlawrev-3979	727	10	(	(	PUNCT
inlawrev-3979	727	11	supp	supp	PROPN
inlawrev-3979	727	12	.	.	PUNCT
inlawrev-3979	728	1	2007	2007	NUM
inlawrev-3979	728	2	)	)	PUNCT
inlawrev-3979	728	3	(	(	PUNCT
inlawrev-3979	728	4	as	as	SCONJ
inlawrev-3979	728	5	added	add	VERB
inlawrev-3979	728	6	by	by	ADP
inlawrev-3979	728	7	2007	2007	NUM
inlawrev-3979	728	8	ind	ind	NOUN
inlawrev-3979	728	9	.	.	PUNCT
inlawrev-3979	729	1	acts	act	VERB
inlawrev-3979	729	2	3988	3988	NUM
inlawrev-3979	729	3	-	-	SYM
inlawrev-3979	729	4	91	91	NUM
inlawrev-3979	729	5	)	)	PUNCT
inlawrev-3979	729	6	.	.	PUNCT
inlawrev-3979	730	1	199	199	NUM
inlawrev-3979	730	2	.	.	PUNCT
inlawrev-3979	731	1	i	i	PRON
inlawrev-3979	731	2	d.	d.	PROPN
inlawrev-3979	731	3	200	200	NUM
inlawrev-3979	731	4	.	.	PUNCT
inlawrev-3979	732	1	2007	2007	NUM
inlawrev-3979	732	2	ind	ind	NOUN
inlawrev-3979	732	3	.	.	PUNCT
inlawrev-3979	733	1	acts	act	VERB
inlawrev-3979	733	2	3974	3974	NUM
inlawrev-3979	733	3	-	-	SYM
inlawrev-3979	733	4	76	76	NUM
inlawrev-3979	733	5	.	.	PUNCT
inlawrev-3979	734	1	201	201	NUM
inlawrev-3979	734	2	.	.	PUNCT
inlawrev-3979	735	1	i	i	PRON
inlawrev-3979	735	2	d.	d.	PROPN
inlawrev-3979	735	3	at	at	ADP
inlawrev-3979	735	4	3976	3976	NUM
inlawrev-3979	735	5	-	-	SYM
inlawrev-3979	735	6	78	78	NUM
inlawrev-3979	735	7	.	.	PUNCT
inlawrev-3979	736	1	202	202	NUM
inlawrev-3979	736	2	.	.	PUNCT
inlawrev-3979	737	1	i	i	PRON
inlawrev-3979	737	2	d.	d.	PROPN
inlawrev-3979	737	3	203	203	NUM
inlawrev-3979	737	4	.	.	PUNCT
inlawrev-3979	738	1	mat	mat	NOUN
inlawrev-3979	738	2	3978	3978	NUM
inlawrev-3979	738	3	-	-	SYM
inlawrev-3979	738	4	80	80	NUM
inlawrev-3979	738	5	.	.	PUNCT
inlawrev-3979	739	1	204	204	NUM
inlawrev-3979	739	2	.	.	PUNCT
inlawrev-3979	739	3	mat	mat	NOUN
inlawrev-3979	739	4	3991	3991	NUM
inlawrev-3979	739	5	-	-	SYM
inlawrev-3979	739	6	93	93	NUM
inlawrev-3979	739	7	.	.	PUNCT
inlawrev-3979	739	8	1	1	NUM
inlawrev-3979	739	9	290	290	NUM
inlawrev-3979	739	10	indiana	indiana	PROPN
inlawrev-3979	739	11	law	law	NOUN
inlawrev-3979	739	12	review	review	NOUN
inlawrev-3979	739	13	[	[	X
inlawrev-3979	739	14	vol	vol	NOUN
inlawrev-3979	739	15	.	.	NOUN
inlawrev-3979	739	16	4	4	NUM
inlawrev-3979	739	17	1	1	NUM
inlawrev-3979	739	18	:	:	SYM
inlawrev-3979	739	19	1	1	NUM
inlawrev-3979	739	20	27	27	NUM
inlawrev-3979	739	21	1	1	NUM
inlawrev-3979	739	22	ordinance	ordinance	NOUN
inlawrev-3979	739	23	to	to	PART
inlawrev-3979	739	24	impose	impose	VERB
inlawrev-3979	739	25	,	,	PUNCT
inlawrev-3979	739	26	increase	increase	NOUN
inlawrev-3979	739	27	,	,	PUNCT
inlawrev-3979	739	28	decrease	decrease	NOUN
inlawrev-3979	739	29	,	,	PUNCT
inlawrev-3979	739	30	or	or	CCONJ
inlawrev-3979	739	31	rescind	rescind	VERB
inlawrev-3979	739	32	the	the	DET
inlawrev-3979	739	33	cedit	cedit	NOUN
inlawrev-3979	739	34	.	.	PUNCT
inlawrev-3979	739	35	205	205	NUM
inlawrev-3979	739	36	an	an	DET
inlawrev-3979	739	37	ordinance	ordinance	NOUN
inlawrev-3979	739	38	must	must	AUX
inlawrev-3979	739	39	be	be	AUX
inlawrev-3979	739	40	adopted	adopt	VERB
inlawrev-3979	739	41	after	after	ADP
inlawrev-3979	739	42	march	march	PROPN
inlawrev-3979	739	43	3	3	NUM
inlawrev-3979	739	44	1	1	NUM
inlawrev-3979	739	45	and	and	CCONJ
inlawrev-3979	739	46	before	before	ADP
inlawrev-3979	739	47	august	august	PROPN
inlawrev-3979	739	48	1	1	NUM
inlawrev-3979	739	49	to	to	PART
inlawrev-3979	739	50	be	be	AUX
inlawrev-3979	739	51	effective	effective	ADJ
inlawrev-3979	739	52	on	on	ADP
inlawrev-3979	739	53	october	october	PROPN
inlawrev-3979	739	54	l.	l.	PROPN
inlawrev-3979	739	55	206	206	NUM
inlawrev-3979	739	56	the	the	DET
inlawrev-3979	739	57	ga	ga	PROPN
inlawrev-3979	739	58	also	also	ADV
inlawrev-3979	739	59	added	add	VERB
inlawrev-3979	739	60	i.c	i.c	PROPN
inlawrev-3979	739	61	.	.	PROPN
inlawrev-3979	740	1	§	§	PROPN
inlawrev-3979	740	2	6	6	NUM
inlawrev-3979	740	3	-	-	SYM
inlawrev-3979	740	4	3.5	3.5	NUM
inlawrev-3979	740	5	-	-	PUNCT
inlawrev-3979	740	6	7	7	NUM
inlawrev-3979	740	7	-	-	SYM
inlawrev-3979	740	8	28	28	NUM
inlawrev-3979	740	9	,	,	PUNCT
inlawrev-3979	740	10	which	which	PRON
inlawrev-3979	740	11	authorizes	authorize	VERB
inlawrev-3979	740	12	a	a	DET
inlawrev-3979	740	13	county	county	NOUN
inlawrev-3979	740	14	that	that	PRON
inlawrev-3979	740	15	is	be	AUX
inlawrev-3979	740	16	a	a	DET
inlawrev-3979	740	17	member	member	NOUN
inlawrev-3979	740	18	of	of	ADP
inlawrev-3979	740	19	a	a	DET
inlawrev-3979	740	20	regional	regional	ADJ
inlawrev-3979	740	21	development	development	NOUN
inlawrev-3979	740	22	authority	authority	NOUN
inlawrev-3979	740	23	to	to	PART
inlawrev-3979	740	24	adopt	adopt	VERB
inlawrev-3979	740	25	an	an	DET
inlawrev-3979	740	26	ordinance	ordinance	NOUN
inlawrev-3979	740	27	to	to	PART
inlawrev-3979	740	28	increase	increase	VERB
inlawrev-3979	740	29	the	the	DET
inlawrev-3979	740	30	county	county	NOUN
inlawrev-3979	740	31	's	's	PART
inlawrev-3979	740	32	cedit	cedit	NOUN
inlawrev-3979	740	33	rate	rate	NOUN
inlawrev-3979	740	34	by	by	ADP
inlawrev-3979	740	35	0.05	0.05	NUM
inlawrev-3979	740	36	%	%	NOUN
inlawrev-3979	740	37	and	and	CCONJ
inlawrev-3979	740	38	requires	require	VERB
inlawrev-3979	740	39	the	the	DET
inlawrev-3979	740	40	revenue	revenue	NOUN
inlawrev-3979	740	41	to	to	PART
inlawrev-3979	740	42	be	be	AUX
inlawrev-3979	740	43	deposited	deposit	VERB
inlawrev-3979	740	44	in	in	ADP
inlawrev-3979	740	45	the	the	DET
inlawrev-3979	740	46	county	county	NOUN
inlawrev-3979	740	47	regional	regional	PROPN
inlawrev-3979	740	48	development	development	PROPN
inlawrev-3979	740	49	authority	authority	PROPN
inlawrev-3979	740	50	fund	fund	PROPN
inlawrev-3979	740	51	.	.	PUNCT
inlawrev-3979	741	1	207	207	NUM
inlawrev-3979	741	2	g.	g.	NOUN
inlawrev-3979	741	3	inheritance	inheritance	NOUN
inlawrev-3979	741	4	tax	tax	NOUN
inlawrev-3979	741	5	the	the	DET
inlawrev-3979	741	6	ga	ga	PROPN
inlawrev-3979	741	7	clarified	clarify	VERB
inlawrev-3979	742	1	i.c	i.c	PROPN
inlawrev-3979	742	2	.	.	PUNCT
inlawrev-3979	742	3	§	§	PROPN
inlawrev-3979	742	4	6	6	NUM
inlawrev-3979	742	5	-	-	SYM
inlawrev-3979	742	6	4.1	4.1	NUM
inlawrev-3979	742	7	-	-	PUNCT
inlawrev-3979	742	8	10	10	NUM
inlawrev-3979	742	9	-	-	SYM
inlawrev-3979	742	10	1	1	NUM
inlawrev-3979	742	11	,	,	PUNCT
inlawrev-3979	742	12	providing	provide	VERB
inlawrev-3979	742	13	that	that	SCONJ
inlawrev-3979	742	14	if	if	SCONJ
inlawrev-3979	742	15	an	an	DET
inlawrev-3979	742	16	inheritance	inheritance	NOUN
inlawrev-3979	742	17	tax	tax	NOUN
inlawrev-3979	742	18	payment	payment	NOUN
inlawrev-3979	742	19	that	that	PRON
inlawrev-3979	742	20	was	be	AUX
inlawrev-3979	742	21	"	"	PUNCT
inlawrev-3979	742	22	erroneously	erroneously	ADV
inlawrev-3979	742	23	or	or	CCONJ
inlawrev-3979	742	24	illegally	illegally	ADV
inlawrev-3979	742	25	collected	collect	VERB
inlawrev-3979	742	26	is	be	AUX
inlawrev-3979	742	27	not	not	PART
inlawrev-3979	742	28	refunded	refund	VERB
inlawrev-3979	742	29	within	within	ADP
inlawrev-3979	742	30	ninety	ninety	NUM
inlawrev-3979	742	31	(	(	PUNCT
inlawrev-3979	742	32	90	90	NUM
inlawrev-3979	742	33	)	)	PUNCT
inlawrev-3979	742	34	days	day	NOUN
inlawrev-3979	742	35	after	after	ADP
inlawrev-3979	742	36	the	the	DET
inlawrev-3979	742	37	date	date	NOUN
inlawrev-3979	742	38	on	on	ADP
inlawrev-3979	742	39	which	which	PRON
inlawrev-3979	742	40	the	the	DET
inlawrev-3979	742	41	refund	refund	NOUN
inlawrev-3979	742	42	claim	claim	NOUN
inlawrev-3979	742	43	is	be	AUX
inlawrev-3979	742	44	riled	riled	ADJ
inlawrev-3979	742	45	,	,	PUNCT
inlawrev-3979	742	46	"	"	PUNCT
inlawrev-3979	742	47	then	then	ADV
inlawrev-3979	742	48	interest	interest	NOUN
inlawrev-3979	742	49	accrues	accrue	VERB
inlawrev-3979	742	50	at	at	ADP
inlawrev-3979	742	51	6	6	NUM
inlawrev-3979	742	52	%	%	NOUN
inlawrev-3979	742	53	per	per	ADP
inlawrev-3979	742	54	annum	annum	NOUN
inlawrev-3979	742	55	from	from	ADP
inlawrev-3979	742	56	the	the	DET
inlawrev-3979	742	57	date	date	NOUN
inlawrev-3979	742	58	the	the	DET
inlawrev-3979	742	59	claim	claim	NOUN
inlawrev-3979	742	60	was	be	AUX
inlawrev-3979	742	61	filed	file	VERB
inlawrev-3979	742	62	until	until	SCONJ
inlawrev-3979	742	63	the	the	DET
inlawrev-3979	742	64	refund	refund	NOUN
inlawrev-3979	742	65	is	be	AUX
inlawrev-3979	742	66	paid.208	paid.208	PROPN
inlawrev-3979	742	67	h.	h.	PROPN
inlawrev-3979	742	68	financial	financial	ADJ
inlawrev-3979	742	69	institutions	institution	NOUN
inlawrev-3979	742	70	tax	tax	VERB
inlawrev-3979	742	71	the	the	DET
inlawrev-3979	742	72	ga	ga	PROPN
inlawrev-3979	742	73	added	add	VERB
inlawrev-3979	742	74	a	a	DET
inlawrev-3979	742	75	modification	modification	NOUN
inlawrev-3979	742	76	to	to	ADP
inlawrev-3979	742	77	the	the	DET
inlawrev-3979	742	78	financial	financial	ADJ
inlawrev-3979	742	79	institutions	institution	NOUN
inlawrev-3979	742	80	tax	tax	VERB
inlawrev-3979	742	81	to	to	PART
inlawrev-3979	742	82	provide	provide	VERB
inlawrev-3979	742	83	a	a	DET
inlawrev-3979	742	84	subtract	subtract	NOUN
inlawrev-3979	742	85	-	-	PUNCT
inlawrev-3979	742	86	off	off	NOUN
inlawrev-3979	742	87	for	for	ADP
inlawrev-3979	742	88	patent	patent	NOUN
inlawrev-3979	742	89	income	income	NOUN
inlawrev-3979	742	90	that	that	PRON
inlawrev-3979	742	91	is	be	AUX
inlawrev-3979	742	92	included	include	VERB
inlawrev-3979	742	93	in	in	ADP
inlawrev-3979	742	94	adjusted	adjust	VERB
inlawrev-3979	742	95	gross	gross	ADJ
inlawrev-3979	742	96	income	income	NOUN
inlawrev-3979	742	97	for	for	ADP
inlawrev-3979	742	98	financial	financial	ADJ
inlawrev-3979	742	99	institutions	institution	NOUN
inlawrev-3979	742	100	.	.	PUNCT
inlawrev-3979	743	1	209	209	NUM
inlawrev-3979	743	2	the	the	DET
inlawrev-3979	743	3	ga	ga	PROPN
inlawrev-3979	743	4	also	also	ADV
inlawrev-3979	743	5	changed	change	VERB
inlawrev-3979	743	6	i.c	i.c	PROPN
inlawrev-3979	743	7	.	.	PUNCT
inlawrev-3979	744	1	§	§	PROPN
inlawrev-3979	744	2	6	6	NUM
inlawrev-3979	744	3	-	-	SYM
inlawrev-3979	744	4	5.5	5.5	NUM
inlawrev-3979	744	5	-	-	PUNCT
inlawrev-3979	744	6	6	6	NUM
inlawrev-3979	744	7	-	-	SYM
inlawrev-3979	744	8	3	3	NUM
inlawrev-3979	744	9	to	to	PART
inlawrev-3979	744	10	provide	provide	VERB
inlawrev-3979	744	11	that	that	SCONJ
inlawrev-3979	744	12	a	a	DET
inlawrev-3979	744	13	taxpayer	taxpayer	NOUN
inlawrev-3979	744	14	subject	subject	NOUN
inlawrev-3979	744	15	to	to	ADP
inlawrev-3979	744	16	the	the	DET
inlawrev-3979	744	17	financial	financial	ADJ
inlawrev-3979	744	18	institutions	institution	NOUN
inlawrev-3979	744	19	tax	tax	NOUN
inlawrev-3979	744	20	is	be	AUX
inlawrev-3979	744	21	not	not	PART
inlawrev-3979	744	22	required	require	VERB
inlawrev-3979	744	23	to	to	PART
inlawrev-3979	744	24	make	make	VERB
inlawrev-3979	744	25	quarterly	quarterly	ADJ
inlawrev-3979	744	26	estimated	estimate	VERB
inlawrev-3979	744	27	tax	tax	NOUN
inlawrev-3979	744	28	payments	payment	NOUN
inlawrev-3979	744	29	if	if	SCONJ
inlawrev-3979	744	30	the	the	DET
inlawrev-3979	744	31	annual	annual	ADJ
inlawrev-3979	744	32	tax	tax	NOUN
inlawrev-3979	744	33	liability	liability	NOUN
inlawrev-3979	744	34	is	be	AUX
inlawrev-3979	744	35	less	less	ADJ
inlawrev-3979	744	36	than	than	ADP
inlawrev-3979	744	37	$	$	SYM
inlawrev-3979	744	38	2500	2500	NUM
inlawrev-3979	744	39	instead	instead	ADV
inlawrev-3979	744	40	of	of	ADP
inlawrev-3979	744	41	the	the	DET
inlawrev-3979	744	42	previous	previous	ADJ
inlawrev-3979	744	43	amount	amount	NOUN
inlawrev-3979	744	44	of	of	ADP
inlawrev-3979	744	45	$	$	SYM
inlawrev-3979	744	46	1000	1000	NUM
inlawrev-3979	744	47	.	.	PUNCT
inlawrev-3979	745	1	210	210	NUM
inlawrev-3979	745	2	this	this	DET
inlawrev-3979	745	3	section	section	NOUN
inlawrev-3979	745	4	also	also	ADV
inlawrev-3979	745	5	reduces	reduce	VERB
inlawrev-3979	745	6	the	the	DET
inlawrev-3979	745	7	threshold	threshold	NOUN
inlawrev-3979	745	8	for	for	ADP
inlawrev-3979	745	9	filing	file	VERB
inlawrev-3979	745	10	eft	eft	NOUN
inlawrev-3979	745	11	payments	payment	NOUN
inlawrev-3979	745	12	from	from	ADP
inlawrev-3979	745	13	$	$	SYM
inlawrev-3979	745	14	10,000	10,000	NUM
inlawrev-3979	745	15	to	to	PART
inlawrev-3979	745	16	$	$	SYM
inlawrev-3979	745	17	5000.211	5000.211	NUM
inlawrev-3979	745	18	/.	/.	PUNCT
inlawrev-3979	746	1	motor	motor	NOUN
inlawrev-3979	746	2	fuel	fuel	NOUN
inlawrev-3979	746	3	and	and	CCONJ
inlawrev-3979	746	4	vehicle	vehicle	NOUN
inlawrev-3979	746	5	excise	excise	NOUN
inlawrev-3979	746	6	taxes	taxis	NOUN
inlawrev-3979	746	7	1	1	NUM
inlawrev-3979	746	8	.	.	PUNCT
inlawrev-3979	746	9	gasoline	gasoline	NOUN
inlawrev-3979	746	10	tax.—the	tax.—the	PROPN
inlawrev-3979	746	11	ga	ga	PROPN
inlawrev-3979	746	12	reduced	reduce	VERB
inlawrev-3979	746	13	the	the	DET
inlawrev-3979	746	14	threshold	threshold	NOUN
inlawrev-3979	746	15	for	for	ADP
inlawrev-3979	746	16	making	make	VERB
inlawrev-3979	746	17	eft	eft	NOUN
inlawrev-3979	746	18	payments	payment	NOUN
inlawrev-3979	746	19	in	in	ADP
inlawrev-3979	746	20	regard	regard	NOUN
inlawrev-3979	746	21	to	to	ADP
inlawrev-3979	746	22	gasoline	gasoline	NOUN
inlawrev-3979	746	23	and	and	CCONJ
inlawrev-3979	746	24	special	special	ADJ
inlawrev-3979	746	25	fuel	fuel	NOUN
inlawrev-3979	746	26	taxes	taxis	NOUN
inlawrev-3979	746	27	from	from	ADP
inlawrev-3979	746	28	$	$	SYM
inlawrev-3979	746	29	10,000	10,000	NUM
inlawrev-3979	746	30	to	to	PART
inlawrev-3979	746	31	$	$	SYM
inlawrev-3979	746	32	5000	5000	NUM
inlawrev-3979	746	33	.	.	PUNCT
inlawrev-3979	747	1	212	212	NUM
inlawrev-3979	747	2	2	2	NUM
inlawrev-3979	747	3	.	.	PUNCT
inlawrev-3979	747	4	special	special	ADJ
inlawrev-3979	747	5	fuel	fuel	NOUN
inlawrev-3979	747	6	tax.—the	tax.—the	PRON
inlawrev-3979	747	7	ga	ga	PROPN
inlawrev-3979	747	8	passed	pass	VERB
inlawrev-3979	747	9	a	a	DET
inlawrev-3979	747	10	new	new	ADJ
inlawrev-3979	747	11	exemption	exemption	NOUN
inlawrev-3979	747	12	from	from	ADP
inlawrev-3979	747	13	the	the	DET
inlawrev-3979	747	14	special	special	ADJ
inlawrev-3979	747	15	fuel	fuel	NOUN
inlawrev-3979	747	16	tax	tax	NOUN
inlawrev-3979	747	17	for	for	ADP
inlawrev-3979	747	18	special	special	ADJ
inlawrev-3979	747	19	fuel	fuel	NOUN
inlawrev-3979	747	20	that	that	PRON
inlawrev-3979	747	21	has	have	VERB
inlawrev-3979	747	22	a	a	DET
inlawrev-3979	747	23	nominal	nominal	ADJ
inlawrev-3979	747	24	biodiesel	biodiesel	NOUN
inlawrev-3979	747	25	content	content	NOUN
inlawrev-3979	747	26	of	of	ADP
inlawrev-3979	747	27	at	at	ADV
inlawrev-3979	747	28	least	least	ADV
inlawrev-3979	747	29	20	20	NUM
inlawrev-3979	747	30	%	%	NOUN
inlawrev-3979	747	31	,	,	PUNCT
inlawrev-3979	747	32	is	be	AUX
inlawrev-3979	747	33	only	only	ADV
inlawrev-3979	747	34	used	use	VERB
inlawrev-3979	747	35	for	for	ADP
inlawrev-3979	747	36	personal	personal	ADJ
inlawrev-3979	747	37	use	use	NOUN
inlawrev-3979	747	38	,	,	PUNCT
inlawrev-3979	747	39	and	and	CCONJ
inlawrev-3979	747	40	the	the	DET
inlawrev-3979	747	41	individual	individual	NOUN
inlawrev-3979	747	42	using	use	VERB
inlawrev-3979	747	43	the	the	DET
inlawrev-3979	747	44	special	special	ADJ
inlawrev-3979	747	45	fuel	fuel	NOUN
inlawrev-3979	747	46	produced	produce	VERB
inlawrev-3979	747	47	the	the	DET
inlawrev-3979	747	48	special	special	ADJ
inlawrev-3979	747	49	fuel	fuel	NOUN
inlawrev-3979	747	50	.	.	PUNCT
inlawrev-3979	748	1	213	213	NUM
inlawrev-3979	748	2	the	the	DET
inlawrev-3979	748	3	maximum	maximum	ADJ
inlawrev-3979	748	4	number	number	NOUN
inlawrev-3979	748	5	of	of	ADP
inlawrev-3979	748	6	gallons	gallon	NOUN
inlawrev-3979	748	7	that	that	PRON
inlawrev-3979	748	8	the	the	DET
inlawrev-3979	748	9	person	person	NOUN
inlawrev-3979	748	10	may	may	AUX
inlawrev-3979	748	11	claim	claim	VERB
inlawrev-3979	748	12	exempt	exempt	ADJ
inlawrev-3979	748	13	is	be	AUX
inlawrev-3979	748	14	equal	equal	ADJ
inlawrev-3979	748	15	to	to	ADP
inlawrev-3979	748	16	2000	2000	NUM
inlawrev-3979	748	17	gallons	gallon	NOUN
inlawrev-3979	748	18	divided	divide	VERB
inlawrev-3979	748	19	by	by	ADP
inlawrev-3979	748	20	"	"	PUNCT
inlawrev-3979	748	21	the	the	DET
inlawrev-3979	748	22	average	average	ADJ
inlawrev-3979	748	23	percentage	percentage	NOUN
inlawrev-3979	748	24	volume	volume	NOUN
inlawrev-3979	748	25	of	of	ADP
inlawrev-3979	748	26	biodiesel	biodiesel	NOUN
inlawrev-3979	748	27	in	in	ADP
inlawrev-3979	748	28	each	each	DET
inlawrev-3979	748	29	gallon	gallon	NOUN
inlawrev-3979	748	30	used	use	VERB
inlawrev-3979	748	31	by	by	ADP
inlawrev-3979	748	32	the	the	DET
inlawrev-3979	748	33	individual	individual	NOUN
inlawrev-3979	748	34	.	.	PUNCT
inlawrev-3979	748	35	"	"	PUNCT
inlawrev-3979	749	1	214	214	NUM
inlawrev-3979	749	2	3	3	NUM
inlawrev-3979	749	3	.	.	PUNCT
inlawrev-3979	749	4	motor	motor	NOUN
inlawrev-3979	749	5	carrier	carrier	NOUN
inlawrev-3979	749	6	fuel	fuel	NOUN
inlawrev-3979	749	7	tax.—the	tax.—the	PROPN
inlawrev-3979	749	8	ga	ga	PROPN
inlawrev-3979	749	9	amended	amend	VERB
inlawrev-3979	749	10	i.c	i.c	PROPN
inlawrev-3979	749	11	.	.	PUNCT
inlawrev-3979	750	1	§	§	PROPN
inlawrev-3979	750	2	6	6	NUM
inlawrev-3979	750	3	-	-	SYM
inlawrev-3979	750	4	6	6	NUM
inlawrev-3979	750	5	-	-	PUNCT
inlawrev-3979	750	6	4.1	4.1	NUM
inlawrev-3979	750	7	-	-	SYM
inlawrev-3979	750	8	2	2	NUM
inlawrev-3979	750	9	to	to	PART
inlawrev-3979	750	10	provide	provide	VERB
inlawrev-3979	750	11	an	an	DET
inlawrev-3979	750	12	exemption	exemption	NOUN
inlawrev-3979	750	13	from	from	ADP
inlawrev-3979	750	14	the	the	DET
inlawrev-3979	750	15	motor	motor	NOUN
inlawrev-3979	750	16	carrier	carrier	NOUN
inlawrev-3979	750	17	fuel	fuel	NOUN
inlawrev-3979	750	18	tax	tax	NOUN
inlawrev-3979	750	19	for	for	ADP
inlawrev-3979	750	20	a	a	DET
inlawrev-3979	750	21	pickup	pickup	NOUN
inlawrev-3979	750	22	truck	truck	NOUN
inlawrev-3979	750	23	that	that	PRON
inlawrev-3979	750	24	is	be	AUX
inlawrev-3979	750	25	modified	modify	VERB
inlawrev-3979	750	26	205	205	NUM
inlawrev-3979	750	27	.	.	PUNCT
inlawrev-3979	751	1	i	i	PRON
inlawrev-3979	751	2	d.	d.	PROPN
inlawrev-3979	751	3	at	at	ADP
inlawrev-3979	751	4	3993	3993	NUM
inlawrev-3979	751	5	-	-	SYM
inlawrev-3979	751	6	98	98	NUM
inlawrev-3979	751	7	.	.	PUNCT
inlawrev-3979	751	8	206	206	NUM
inlawrev-3979	751	9	.	.	PUNCT
inlawrev-3979	752	1	i	i	PRON
inlawrev-3979	752	2	d.	d.	PROPN
inlawrev-3979	752	3	207	207	NUM
inlawrev-3979	752	4	.	.	PUNCT
inlawrev-3979	753	1	2007	2007	NUM
inlawrev-3979	753	2	ind	ind	NOUN
inlawrev-3979	753	3	.	.	PUNCT
inlawrev-3979	754	1	acts	act	VERB
inlawrev-3979	754	2	4215	4215	NUM
inlawrev-3979	754	3	-	-	SYM
inlawrev-3979	754	4	17	17	NUM
inlawrev-3979	754	5	.	.	PUNCT
inlawrev-3979	755	1	208	208	NUM
inlawrev-3979	755	2	.	.	X
inlawrev-3979	756	1	2007	2007	NUM
inlawrev-3979	756	2	ind	ind	NOUN
inlawrev-3979	756	3	.	.	PUNCT
inlawrev-3979	757	1	acts	act	VERB
inlawrev-3979	757	2	3063	3063	NUM
inlawrev-3979	757	3	.	.	PUNCT
inlawrev-3979	758	1	209	209	NUM
inlawrev-3979	758	2	.	.	PUNCT
inlawrev-3979	759	1	ind	ind	PROPN
inlawrev-3979	759	2	.	.	PUNCT
inlawrev-3979	760	1	code	code	PROPN
inlawrev-3979	760	2	§	§	PROPN
inlawrev-3979	760	3	6	6	NUM
inlawrev-3979	760	4	-	-	SYM
inlawrev-3979	760	5	5.5	5.5	NUM
inlawrev-3979	760	6	-	-	PUNCT
inlawrev-3979	760	7	1	1	NUM
inlawrev-3979	760	8	-	-	SYM
inlawrev-3979	760	9	2	2	NUM
inlawrev-3979	760	10	(	(	PUNCT
inlawrev-3979	760	11	supp	supp	NOUN
inlawrev-3979	760	12	.	.	PUNCT
inlawrev-3979	761	1	2007	2007	NUM
inlawrev-3979	761	2	)	)	PUNCT
inlawrev-3979	761	3	(	(	PUNCT
inlawrev-3979	761	4	as	as	SCONJ
inlawrev-3979	761	5	amended	amend	VERB
inlawrev-3979	761	6	by	by	ADP
inlawrev-3979	761	7	2007	2007	NUM
inlawrev-3979	761	8	ind	ind	NOUN
inlawrev-3979	761	9	.	.	PUNCT
inlawrev-3979	762	1	acts	act	VERB
inlawrev-3979	762	2	4215	4215	NUM
inlawrev-3979	762	3	-	-	SYM
inlawrev-3979	762	4	17	17	NUM
inlawrev-3979	762	5	)	)	PUNCT
inlawrev-3979	762	6	.	.	PUNCT
inlawrev-3979	763	1	210	210	NUM
inlawrev-3979	763	2	.	.	PUNCT
inlawrev-3979	764	1	2007	2007	NUM
inlawrev-3979	764	2	ind	ind	NOUN
inlawrev-3979	764	3	.	.	PUNCT
inlawrev-3979	765	1	acts	act	VERB
inlawrev-3979	765	2	3063	3063	NUM
inlawrev-3979	765	3	-	-	SYM
inlawrev-3979	765	4	64	64	NUM
inlawrev-3979	765	5	.	.	PUNCT
inlawrev-3979	766	1	211	211	NUM
inlawrev-3979	766	2	.	.	PUNCT
inlawrev-3979	767	1	i	i	PRON
inlawrev-3979	767	2	d.	d.	PROPN
inlawrev-3979	767	3	212	212	NUM
inlawrev-3979	767	4	.	.	PUNCT
inlawrev-3979	768	1	ind	ind	PROPN
inlawrev-3979	768	2	.	.	PUNCT
inlawrev-3979	769	1	code	code	PROPN
inlawrev-3979	769	2	§	§	PROPN
inlawrev-3979	769	3	6	6	NUM
inlawrev-3979	769	4	-	-	SYM
inlawrev-3979	769	5	6	6	NUM
inlawrev-3979	769	6	-	-	PUNCT
inlawrev-3979	769	7	1.1	1.1	NUM
inlawrev-3979	769	8	-	-	NUM
inlawrev-3979	769	9	502	502	NUM
inlawrev-3979	769	10	(	(	PUNCT
inlawrev-3979	769	11	supp	supp	PROPN
inlawrev-3979	769	12	.	.	PUNCT
inlawrev-3979	770	1	2007	2007	NUM
inlawrev-3979	770	2	)	)	PUNCT
inlawrev-3979	770	3	(	(	PUNCT
inlawrev-3979	770	4	as	as	SCONJ
inlawrev-3979	770	5	amended	amend	VERB
inlawrev-3979	770	6	by	by	ADP
inlawrev-3979	770	7	2007	2007	NUM
inlawrev-3979	770	8	ind	ind	NOUN
inlawrev-3979	770	9	.	.	PUNCT
inlawrev-3979	771	1	acts	act	VERB
inlawrev-3979	771	2	3063	3063	NUM
inlawrev-3979	771	3	-	-	SYM
inlawrev-3979	771	4	64	64	NUM
inlawrev-3979	771	5	)	)	PUNCT
inlawrev-3979	771	6	.	.	PUNCT
inlawrev-3979	772	1	213	213	NUM
inlawrev-3979	772	2	.	.	PUNCT
inlawrev-3979	773	1	i	i	PRON
inlawrev-3979	773	2	d.	d.	PROPN
inlawrev-3979	773	3	§	§	PROPN
inlawrev-3979	773	4	6	6	NUM
inlawrev-3979	773	5	-	-	SYM
inlawrev-3979	773	6	6	6	NUM
inlawrev-3979	773	7	-	-	NUM
inlawrev-3979	773	8	2.5	2.5	NUM
inlawrev-3979	773	9	-	-	SYM
inlawrev-3979	773	10	30.5	30.5	NUM
inlawrev-3979	773	11	(	(	PUNCT
inlawrev-3979	773	12	as	as	SCONJ
inlawrev-3979	773	13	added	add	VERB
inlawrev-3979	773	14	by	by	ADP
inlawrev-3979	773	15	2007	2007	NUM
inlawrev-3979	773	16	ind	ind	NOUN
inlawrev-3979	773	17	.	.	PUNCT
inlawrev-3979	774	1	acts	act	VERB
inlawrev-3979	774	2	1	1	NUM
inlawrev-3979	774	3	130	130	NUM
inlawrev-3979	774	4	-	-	SYM
inlawrev-3979	774	5	31	31	NUM
inlawrev-3979	774	6	)	)	PUNCT
inlawrev-3979	774	7	.	.	PUNCT
inlawrev-3979	775	1	214	214	NUM
inlawrev-3979	775	2	.	.	PUNCT
inlawrev-3979	776	1	i	i	PRON
inlawrev-3979	776	2	d.	d.	PROPN
inlawrev-3979	776	3	2008	2008	NUM
inlawrev-3979	776	4	]	]	PUNCT
inlawrev-3979	776	5	tax	tax	NOUN
inlawrev-3979	776	6	law	law	NOUN
inlawrev-3979	776	7	1291	1291	NUM
inlawrev-3979	776	8	to	to	PART
inlawrev-3979	776	9	include	include	VERB
inlawrev-3979	776	10	a	a	DET
inlawrev-3979	776	11	third	third	ADV
inlawrev-3979	776	12	free	free	ADJ
inlawrev-3979	776	13	rotating	rotate	VERB
inlawrev-3979	776	14	axle	axle	NOUN
inlawrev-3979	776	15	where	where	SCONJ
inlawrev-3979	776	16	the	the	DET
inlawrev-3979	776	17	gross	gross	ADJ
inlawrev-3979	776	18	vehicle	vehicle	NOUN
inlawrev-3979	776	19	weight	weight	NOUN
inlawrev-3979	776	20	is	be	AUX
inlawrev-3979	776	21	less	less	ADJ
inlawrev-3979	776	22	than	than	ADP
inlawrev-3979	776	23	26,000	26,000	NUM
inlawrev-3979	776	24	pounds	pound	NOUN
inlawrev-3979	776	25	and	and	CCONJ
inlawrev-3979	776	26	the	the	DET
inlawrev-3979	776	27	vehicle	vehicle	NOUN
inlawrev-3979	776	28	is	be	AUX
inlawrev-3979	776	29	operated	operate	VERB
inlawrev-3979	776	30	for	for	ADP
inlawrev-3979	776	31	personal	personal	ADJ
inlawrev-3979	776	32	and	and	CCONJ
inlawrev-3979	776	33	not	not	PART
inlawrev-3979	776	34	commercial	commercial	ADJ
inlawrev-3979	776	35	use	use	NOUN
inlawrev-3979	776	36	.	.	PUNCT
inlawrev-3979	777	1	215	215	NUM
inlawrev-3979	777	2	4	4	NUM
inlawrev-3979	777	3	.	.	PUNCT
inlawrev-3979	777	4	aircraft	aircraft	NOUN
inlawrev-3979	777	5	license	license	NOUN
inlawrev-3979	777	6	excise	excise	NOUN
inlawrev-3979	777	7	tax.—the	tax.—the	DET
inlawrev-3979	777	8	ga	ga	PROPN
inlawrev-3979	777	9	amended	amend	VERB
inlawrev-3979	777	10	i.c	i.c	PROPN
inlawrev-3979	777	11	.	.	PUNCT
inlawrev-3979	778	1	§	§	PROPN
inlawrev-3979	778	2	6	6	NUM
inlawrev-3979	778	3	-	-	SYM
inlawrev-3979	778	4	6	6	NUM
inlawrev-3979	778	5	-	-	PUNCT
inlawrev-3979	778	6	6.5	6.5	NUM
inlawrev-3979	778	7	-	-	PUNCT
inlawrev-3979	778	8	1	1	NUM
inlawrev-3979	778	9	to	to	PART
inlawrev-3979	778	10	define	define	VERB
inlawrev-3979	778	11	a	a	DET
inlawrev-3979	778	12	"	"	PUNCT
inlawrev-3979	778	13	repair	repair	NOUN
inlawrev-3979	778	14	station	station	NOUN
inlawrev-3979	778	15	"	"	PUNCT
inlawrev-3979	778	16	to	to	PART
inlawrev-3979	778	17	be	be	AUX
inlawrev-3979	778	18	"	"	PUNCT
inlawrev-3979	778	19	a	a	DET
inlawrev-3979	778	20	person	person	NOUN
inlawrev-3979	778	21	who	who	PRON
inlawrev-3979	778	22	holds	hold	VERB
inlawrev-3979	778	23	a	a	DET
inlawrev-3979	778	24	repair	repair	NOUN
inlawrev-3979	778	25	station	station	NOUN
inlawrev-3979	778	26	certificate	certificate	NOUN
inlawrev-3979	778	27	that	that	PRON
inlawrev-3979	778	28	was	be	AUX
inlawrev-3979	778	29	issued	issue	VERB
inlawrev-3979	778	30	to	to	ADP
inlawrev-3979	778	31	the	the	DET
inlawrev-3979	778	32	person	person	NOUN
inlawrev-3979	778	33	by	by	ADP
inlawrev-3979	778	34	the	the	DET
inlawrev-3979	778	35	federal	federal	PROPN
inlawrev-3979	778	36	aviation	aviation	PROPN
inlawrev-3979	778	37	administration	administration	NOUN
inlawrev-3979	778	38	under	under	ADP
inlawrev-3979	778	39	14	14	NUM
inlawrev-3979	778	40	cfr	cfr	NOUN
inlawrev-3979	778	41	part	part	NOUN
inlawrev-3979	778	42	145."216	145."216	NUM
inlawrev-3979	778	43	additionally	additionally	ADV
inlawrev-3979	778	44	,	,	PUNCT
inlawrev-3979	778	45	the	the	DET
inlawrev-3979	778	46	ga	ga	PROPN
inlawrev-3979	778	47	amended	amend	VERB
inlawrev-3979	778	48	i.c	i.c	PROPN
inlawrev-3979	778	49	.	.	PUNCT
inlawrev-3979	779	1	§	§	PROPN
inlawrev-3979	779	2	6	6	NUM
inlawrev-3979	779	3	-	-	SYM
inlawrev-3979	779	4	6	6	NUM
inlawrev-3979	779	5	-	-	PUNCT
inlawrev-3979	779	6	6.5	6.5	NUM
inlawrev-3979	779	7	-	-	SYM
inlawrev-3979	779	8	2	2	NUM
inlawrev-3979	779	9	to	to	PART
inlawrev-3979	779	10	provide	provide	VERB
inlawrev-3979	779	11	that	that	SCONJ
inlawrev-3979	779	12	if	if	SCONJ
inlawrev-3979	779	13	a	a	DET
inlawrev-3979	779	14	nonresident	nonresident	ADJ
inlawrev-3979	779	15	bases	basis	NOUN
inlawrev-3979	779	16	an	an	DET
inlawrev-3979	779	17	aircraft	aircraft	NOUN
inlawrev-3979	779	18	in	in	ADP
inlawrev-3979	779	19	indiana	indiana	PROPN
inlawrev-3979	779	20	with	with	ADP
inlawrev-3979	779	21	a	a	DET
inlawrev-3979	779	22	repair	repair	NOUN
inlawrev-3979	779	23	station	station	NOUN
inlawrev-3979	779	24	solely	solely	ADV
inlawrev-3979	779	25	for	for	ADP
inlawrev-3979	779	26	repairing	repair	VERB
inlawrev-3979	779	27	,	,	PUNCT
inlawrev-3979	779	28	remodeling	remodeling	NOUN
inlawrev-3979	779	29	,	,	PUNCT
inlawrev-3979	779	30	or	or	CCONJ
inlawrev-3979	779	31	refurbishing	refurbish	VERB
inlawrev-3979	779	32	the	the	DET
inlawrev-3979	779	33	aircraft	aircraft	NOUN
inlawrev-3979	779	34	,	,	PUNCT
inlawrev-3979	779	35	then	then	ADV
inlawrev-3979	779	36	the	the	DET
inlawrev-3979	779	37	nonresident	nonresident	NOUN
inlawrev-3979	779	38	is	be	AUX
inlawrev-3979	779	39	not	not	PART
inlawrev-3979	779	40	required	require	VERB
inlawrev-3979	779	41	to	to	PART
inlawrev-3979	779	42	register	register	VERB
inlawrev-3979	779	43	the	the	DET
inlawrev-3979	779	44	aircraft	aircraft	NOUN
inlawrev-3979	779	45	with	with	ADP
inlawrev-3979	779	46	the	the	DET
inlawrev-3979	779	47	dosr.217	dosr.217	NOUN
inlawrev-3979	779	48	the	the	DET
inlawrev-3979	779	49	repair	repair	NOUN
inlawrev-3979	779	50	station	station	NOUN
inlawrev-3979	779	51	is	be	AUX
inlawrev-3979	779	52	required	require	VERB
inlawrev-3979	779	53	to	to	PART
inlawrev-3979	779	54	report	report	VERB
inlawrev-3979	779	55	quarterly	quarterly	ADV
inlawrev-3979	779	56	to	to	ADP
inlawrev-3979	779	57	the	the	DET
inlawrev-3979	779	58	dosr	dosr	NOUN
inlawrev-3979	779	59	the	the	DET
inlawrev-3979	779	60	"	"	PUNCT
inlawrev-3979	779	61	n	n	CCONJ
inlawrev-3979	779	62	"	"	PUNCT
inlawrev-3979	779	63	number	number	NOUN
inlawrev-3979	779	64	of	of	ADP
inlawrev-3979	779	65	the	the	DET
inlawrev-3979	779	66	aircraft	aircraft	NOUN
inlawrev-3979	779	67	that	that	PRON
inlawrev-3979	779	68	were	be	AUX
inlawrev-3979	779	69	based	base	VERB
inlawrev-3979	779	70	in	in	ADP
inlawrev-3979	779	71	the	the	DET
inlawrev-3979	779	72	state	state	NOUN
inlawrev-3979	779	73	at	at	ADP
inlawrev-3979	779	74	the	the	DET
inlawrev-3979	779	75	end	end	NOUN
inlawrev-3979	779	76	of	of	ADP
inlawrev-3979	779	77	each	each	DET
inlawrev-3979	779	78	calendar	calendar	NOUN
inlawrev-3979	779	79	quarter	quarter	NOUN
inlawrev-3979	779	80	.	.	PUNCT
inlawrev-3979	780	1	218	218	NUM
inlawrev-3979	780	2	j.	j.	PROPN
inlawrev-3979	780	3	tobacco	tobacco	NOUN
inlawrev-3979	780	4	taxes	taxis	NOUN
inlawrev-3979	780	5	effective	effective	ADJ
inlawrev-3979	780	6	july	july	PROPN
inlawrev-3979	780	7	1	1	NUM
inlawrev-3979	780	8	,	,	PUNCT
inlawrev-3979	780	9	2007	2007	NUM
inlawrev-3979	780	10	,	,	PUNCT
inlawrev-3979	780	11	the	the	DET
inlawrev-3979	780	12	cigarette	cigarette	NOUN
inlawrev-3979	780	13	tax	tax	NOUN
inlawrev-3979	780	14	increased	increase	VERB
inlawrev-3979	780	15	from	from	ADP
inlawrev-3979	780	16	$	$	SYM
inlawrev-3979	780	17	.555	.555	NUM
inlawrev-3979	780	18	to	to	ADP
inlawrev-3979	780	19	$	$	SYM
inlawrev-3979	780	20	.995	.995	NUM
inlawrev-3979	780	21	per	per	ADP
inlawrev-3979	780	22	pack	pack	NOUN
inlawrev-3979	780	23	.	.	PUNCT
inlawrev-3979	781	1	219	219	NUM
inlawrev-3979	781	2	the	the	DET
inlawrev-3979	781	3	tax	tax	NOUN
inlawrev-3979	781	4	on	on	ADP
inlawrev-3979	781	5	other	other	ADJ
inlawrev-3979	781	6	tobacco	tobacco	NOUN
inlawrev-3979	781	7	products	product	NOUN
inlawrev-3979	781	8	increased	increase	VERB
inlawrev-3979	781	9	from	from	ADP
inlawrev-3979	781	10	18	18	NUM
inlawrev-3979	781	11	%	%	NOUN
inlawrev-3979	781	12	to	to	PART
inlawrev-3979	781	13	24	24	NUM
inlawrev-3979	781	14	%	%	NOUN
inlawrev-3979	781	15	of	of	ADP
inlawrev-3979	781	16	the	the	DET
inlawrev-3979	781	17	wholesale	wholesale	ADJ
inlawrev-3979	781	18	price	price	NOUN
inlawrev-3979	781	19	of	of	ADP
inlawrev-3979	781	20	the	the	DET
inlawrev-3979	781	21	other	other	ADJ
inlawrev-3979	781	22	tobacco	tobacco	NOUN
inlawrev-3979	781	23	products	product	NOUN
inlawrev-3979	781	24	.	.	PUNCT
inlawrev-3979	782	1	220	220	NUM
inlawrev-3979	782	2	the	the	DET
inlawrev-3979	782	3	discount	discount	NOUN
inlawrev-3979	782	4	that	that	PRON
inlawrev-3979	782	5	cigarette	cigarette	NOUN
inlawrev-3979	782	6	distributors	distributor	NOUN
inlawrev-3979	782	7	are	be	AUX
inlawrev-3979	782	8	allowed	allow	VERB
inlawrev-3979	782	9	to	to	PART
inlawrev-3979	782	10	retain	retain	VERB
inlawrev-3979	782	11	also	also	ADV
inlawrev-3979	782	12	increased	increase	VERB
inlawrev-3979	782	13	from	from	ADP
inlawrev-3979	782	14	two	two	NUM
inlawrev-3979	782	15	-	-	PUNCT
inlawrev-3979	782	16	thirds	third	NOUN
inlawrev-3979	782	17	of	of	ADP
inlawrev-3979	782	18	a	a	DET
inlawrev-3979	782	19	cent	cent	NOUN
inlawrev-3979	782	20	per	per	ADP
inlawrev-3979	782	21	pack	pack	NOUN
inlawrev-3979	782	22	to	to	ADP
inlawrev-3979	782	23	one	one	NUM
inlawrev-3979	782	24	and	and	CCONJ
inlawrev-3979	782	25	two	two	NUM
inlawrev-3979	782	26	-	-	PUNCT
inlawrev-3979	782	27	tenths	tenth	NOUN
inlawrev-3979	782	28	cents	cent	NOUN
inlawrev-3979	782	29	per	per	ADP
inlawrev-3979	782	30	pack	pack	NOUN
inlawrev-3979	782	31	.	.	PUNCT
inlawrev-3979	783	1	221	221	NUM
inlawrev-3979	783	2	distribution	distribution	NOUN
inlawrev-3979	783	3	of	of	ADP
inlawrev-3979	783	4	the	the	DET
inlawrev-3979	783	5	cigarette	cigarette	NOUN
inlawrev-3979	783	6	tax	tax	NOUN
inlawrev-3979	783	7	also	also	ADV
inlawrev-3979	783	8	changed	change	VERB
inlawrev-3979	783	9	.	.	PUNCT
inlawrev-3979	784	1	starting	start	VERB
inlawrev-3979	784	2	august	august	PROPN
inlawrev-3979	784	3	1	1	NUM
inlawrev-3979	784	4	,	,	PUNCT
inlawrev-3979	784	5	2007	2007	NUM
inlawrev-3979	784	6	,	,	PUNCT
inlawrev-3979	784	7	27.05	27.05	NUM
inlawrev-3979	784	8	%	%	NOUN
inlawrev-3979	784	9	of	of	ADP
inlawrev-3979	784	10	the	the	DET
inlawrev-3979	784	11	money	money	NOUN
inlawrev-3979	784	12	is	be	AUX
inlawrev-3979	784	13	deposited	deposit	VERB
inlawrev-3979	784	14	in	in	ADP
inlawrev-3979	784	15	the	the	DET
inlawrev-3979	784	16	indiana	indiana	PROPN
inlawrev-3979	784	17	check	check	PROPN
inlawrev-3979	784	18	-	-	PUNCT
inlawrev-3979	784	19	up	up	ADP
inlawrev-3979	784	20	plan	plan	NOUN
inlawrev-3979	784	21	trust	trust	NOUN
inlawrev-3979	784	22	fund	fund	NOUN
inlawrev-3979	784	23	,	,	PUNCT
inlawrev-3979	784	24	2.46	2.46	NUM
inlawrev-3979	784	25	%	%	NOUN
inlawrev-3979	784	26	is	be	AUX
inlawrev-3979	784	27	deposited	deposit	VERB
inlawrev-3979	784	28	in	in	ADP
inlawrev-3979	784	29	the	the	DET
inlawrev-3979	784	30	state	state	NOUN
inlawrev-3979	784	31	general	general	ADJ
inlawrev-3979	784	32	fund	fund	NOUN
inlawrev-3979	784	33	to	to	PART
inlawrev-3979	784	34	pay	pay	VERB
inlawrev-3979	784	35	for	for	ADP
inlawrev-3979	784	36	medicaid	medicaid	PROPN
inlawrev-3979	784	37	provider	provider	NOUN
inlawrev-3979	784	38	reimbursements	reimbursement	NOUN
inlawrev-3979	784	39	,	,	PUNCT
inlawrev-3979	784	40	4.1	4.1	NUM
inlawrev-3979	784	41	%	%	NOUN
inlawrev-3979	784	42	is	be	AUX
inlawrev-3979	784	43	deposited	deposit	VERB
inlawrev-3979	784	44	in	in	ADP
inlawrev-3979	784	45	the	the	DET
inlawrev-3979	784	46	state	state	NOUN
inlawrev-3979	784	47	general	general	ADJ
inlawrev-3979	784	48	fund	fund	NOUN
inlawrev-3979	784	49	to	to	PART
inlawrev-3979	784	50	be	be	AUX
inlawrev-3979	784	51	used	use	VERB
inlawrev-3979	784	52	to	to	PART
inlawrev-3979	784	53	pay	pay	VERB
inlawrev-3979	784	54	for	for	ADP
inlawrev-3979	784	55	any	any	DET
inlawrev-3979	784	56	appropriation	appropriation	NOUN
inlawrev-3979	784	57	for	for	ADP
inlawrev-3979	784	58	a	a	DET
inlawrev-3979	784	59	health	health	NOUN
inlawrev-3979	784	60	initiative	initiative	NOUN
inlawrev-3979	784	61	,	,	PUNCT
inlawrev-3979	784	62	and	and	CCONJ
inlawrev-3979	784	63	2.46	2.46	NUM
inlawrev-3979	784	64	%	%	NOUN
inlawrev-3979	784	65	is	be	AUX
inlawrev-3979	784	66	used	use	VERB
inlawrev-3979	784	67	to	to	PART
inlawrev-3979	784	68	reimburse	reimburse	VERB
inlawrev-3979	784	69	the	the	DET
inlawrev-3979	784	70	general	general	ADJ
inlawrev-3979	784	71	fund	fund	NOUN
inlawrev-3979	784	72	for	for	ADP
inlawrev-3979	784	73	the	the	DET
inlawrev-3979	784	74	income	income	NOUN
inlawrev-3979	784	75	tax	tax	NOUN
inlawrev-3979	784	76	credit	credit	NOUN
inlawrev-3979	784	77	for	for	ADP
inlawrev-3979	784	78	offering	offer	VERB
inlawrev-3979	784	79	health	health	NOUN
inlawrev-3979	784	80	benefit	benefit	NOUN
inlawrev-3979	784	81	plans	plan	NOUN
inlawrev-3979	784	82	.	.	PUNCT
inlawrev-3979	785	1	222	222	NUM
inlawrev-3979	785	2	all	all	DET
inlawrev-3979	785	3	funds	fund	NOUN
inlawrev-3979	785	4	currently	currently	ADV
inlawrev-3979	785	5	receiving	receive	VERB
inlawrev-3979	785	6	cigarette	cigarette	NOUN
inlawrev-3979	785	7	tax	tax	NOUN
inlawrev-3979	785	8	funding	funding	NOUN
inlawrev-3979	785	9	shall	shall	AUX
inlawrev-3979	785	10	have	have	VERB
inlawrev-3979	785	11	their	their	PRON
inlawrev-3979	785	12	percentage	percentage	NOUN
inlawrev-3979	785	13	of	of	ADP
inlawrev-3979	785	14	distribution	distribution	NOUN
inlawrev-3979	785	15	reduced	reduce	VERB
inlawrev-3979	785	16	.	.	PUNCT
inlawrev-3979	786	1	223	223	NUM
inlawrev-3979	786	2	also	also	ADV
inlawrev-3979	786	3	effective	effective	ADJ
inlawrev-3979	786	4	august	august	PROPN
inlawrev-3979	786	5	1	1	NUM
inlawrev-3979	786	6	,	,	PUNCT
inlawrev-3979	786	7	2007	2007	NUM
inlawrev-3979	786	8	,	,	PUNCT
inlawrev-3979	786	9	25	25	NUM
inlawrev-3979	786	10	%	%	NOUN
inlawrev-3979	786	11	of	of	ADP
inlawrev-3979	786	12	the	the	DET
inlawrev-3979	786	13	taxes	taxis	NOUN
inlawrev-3979	786	14	,	,	PUNCT
inlawrev-3979	786	15	fees	fee	NOUN
inlawrev-3979	786	16	,	,	PUNCT
inlawrev-3979	786	17	fines	fine	NOUN
inlawrev-3979	786	18	,	,	PUNCT
inlawrev-3979	786	19	or	or	CCONJ
inlawrev-3979	786	20	penalties	penalty	NOUN
inlawrev-3979	786	21	relating	relate	VERB
inlawrev-3979	786	22	to	to	ADP
inlawrev-3979	786	23	the	the	DET
inlawrev-3979	786	24	other	other	ADJ
inlawrev-3979	786	25	tobacco	tobacco	NOUN
inlawrev-3979	786	26	products	product	NOUN
inlawrev-3979	786	27	are	be	AUX
inlawrev-3979	786	28	to	to	PART
inlawrev-3979	786	29	be	be	AUX
inlawrev-3979	786	30	transferred	transfer	VERB
inlawrev-3979	786	31	to	to	ADP
inlawrev-3979	786	32	the	the	DET
inlawrev-3979	786	33	affordable	affordable	ADJ
inlawrev-3979	786	34	housing	housing	NOUN
inlawrev-3979	786	35	and	and	CCONJ
inlawrev-3979	786	36	community	community	NOUN
inlawrev-3979	786	37	development	development	NOUN
inlawrev-3979	786	38	fund	fund	NOUN
inlawrev-3979	786	39	.	.	PUNCT
inlawrev-3979	787	1	224	224	NUM
inlawrev-3979	787	2	the	the	DET
inlawrev-3979	787	3	ga	ga	PROPN
inlawrev-3979	787	4	added	add	VERB
inlawrev-3979	787	5	a	a	DET
inlawrev-3979	787	6	new	new	ADJ
inlawrev-3979	787	7	provision	provision	NOUN
inlawrev-3979	787	8	allowing	allow	VERB
inlawrev-3979	787	9	a	a	DET
inlawrev-3979	787	10	bad	bad	ADJ
inlawrev-3979	787	11	debt	debt	NOUN
inlawrev-3979	787	12	deduction	deduction	NOUN
inlawrev-3979	787	13	if	if	SCONJ
inlawrev-3979	787	14	a	a	DET
inlawrev-3979	787	15	cigarette	cigarette	NOUN
inlawrev-3979	787	16	distributor	distributor	NOUN
inlawrev-3979	787	17	fails	fail	VERB
inlawrev-3979	787	18	to	to	PART
inlawrev-3979	787	19	collect	collect	VERB
inlawrev-3979	787	20	from	from	ADP
inlawrev-3979	787	21	a	a	DET
inlawrev-3979	787	22	retailer	retailer	NOUN
inlawrev-3979	787	23	the	the	DET
inlawrev-3979	787	24	cigarette	cigarette	NOUN
inlawrev-3979	787	25	tax	tax	NOUN
inlawrev-3979	787	26	for	for	ADP
inlawrev-3979	787	27	cigarettes	cigarette	NOUN
inlawrev-3979	787	28	that	that	PRON
inlawrev-3979	787	29	the	the	DET
inlawrev-3979	787	30	distributor	distributor	NOUN
inlawrev-3979	787	31	has	have	AUX
inlawrev-3979	787	32	distributed	distribute	VERB
inlawrev-3979	787	33	to	to	ADP
inlawrev-3979	787	34	the	the	DET
inlawrev-3979	787	35	retailer	retailer	NOUN
inlawrev-3979	787	36	.	.	PUNCT
inlawrev-3979	788	1	225	225	NUM
inlawrev-3979	788	2	a	a	DET
inlawrev-3979	788	3	bad	bad	ADJ
inlawrev-3979	788	4	debt	debt	NOUN
inlawrev-3979	788	5	deduction	deduction	NOUN
inlawrev-3979	788	6	is	be	AUX
inlawrev-3979	788	7	also	also	ADV
inlawrev-3979	788	8	allowed	allow	VERB
inlawrev-3979	788	9	if	if	SCONJ
inlawrev-3979	788	10	another	another	DET
inlawrev-3979	788	11	tobacco	tobacco	NOUN
inlawrev-3979	788	12	products	product	NOUN
inlawrev-3979	788	13	distributor	distributor	NOUN
inlawrev-3979	788	14	fails	fail	VERB
inlawrev-3979	788	15	to	to	PART
inlawrev-3979	788	16	collect	collect	VERB
inlawrev-3979	788	17	from	from	ADP
inlawrev-3979	788	18	a	a	DET
inlawrev-3979	788	19	retailer	retailer	NOUN
inlawrev-3979	788	20	the	the	DET
inlawrev-3979	788	21	other	other	ADJ
inlawrev-3979	788	22	tobacco	tobacco	NOUN
inlawrev-3979	788	23	products	product	NOUN
inlawrev-3979	788	24	tax	tax	NOUN
inlawrev-3979	788	25	for	for	ADP
inlawrev-3979	788	26	the	the	DET
inlawrev-3979	788	27	other	other	ADJ
inlawrev-3979	788	28	tobacco	tobacco	NOUN
inlawrev-3979	788	29	products	product	NOUN
inlawrev-3979	788	30	that	that	PRON
inlawrev-3979	788	31	the	the	DET
inlawrev-3979	788	32	distributor	distributor	NOUN
inlawrev-3979	788	33	has	have	VERB
inlawrev-3979	788	34	215	215	NUM
inlawrev-3979	788	35	.	.	PUNCT
inlawrev-3979	788	36	2007	2007	NUM
inlawrev-3979	788	37	ind	ind	NOUN
inlawrev-3979	788	38	.	.	PUNCT
inlawrev-3979	789	1	acts	act	VERB
inlawrev-3979	789	2	1004	1004	NUM
inlawrev-3979	789	3	-	-	SYM
inlawrev-3979	789	4	05	05	NUM
inlawrev-3979	789	5	.	.	PROPN
inlawrev-3979	790	1	216	216	NUM
inlawrev-3979	790	2	.	.	PUNCT
inlawrev-3979	791	1	i	i	PRON
inlawrev-3979	791	2	d.	d.	PROPN
inlawrev-3979	791	3	at	at	ADP
inlawrev-3979	791	4	1005	1005	NUM
inlawrev-3979	791	5	-	-	SYM
inlawrev-3979	791	6	07	07	NUM
inlawrev-3979	791	7	.	.	PUNCT
inlawrev-3979	791	8	217	217	NUM
inlawrev-3979	791	9	.	.	PUNCT
inlawrev-3979	792	1	i	i	PRON
inlawrev-3979	792	2	d.	d.	PROPN
inlawrev-3979	792	3	at	at	ADP
inlawrev-3979	792	4	1007	1007	NUM
inlawrev-3979	792	5	.	.	PUNCT
inlawrev-3979	793	1	218	218	NUM
inlawrev-3979	793	2	.	.	PUNCT
inlawrev-3979	794	1	i	i	PRON
inlawrev-3979	794	2	d.	d.	PROPN
inlawrev-3979	794	3	219	219	NUM
inlawrev-3979	794	4	.	.	PUNCT
inlawrev-3979	795	1	ind	ind	PROPN
inlawrev-3979	795	2	.	.	PUNCT
inlawrev-3979	796	1	code	code	PROPN
inlawrev-3979	796	2	§	§	PROPN
inlawrev-3979	796	3	6	6	NUM
inlawrev-3979	796	4	-	-	SYM
inlawrev-3979	796	5	7	7	NUM
inlawrev-3979	796	6	-	-	PUNCT
inlawrev-3979	796	7	1	1	NUM
inlawrev-3979	796	8	-	-	SYM
inlawrev-3979	796	9	12	12	NUM
inlawrev-3979	796	10	(	(	PUNCT
inlawrev-3979	796	11	supp	supp	NOUN
inlawrev-3979	796	12	.	.	PUNCT
inlawrev-3979	797	1	2007	2007	NUM
inlawrev-3979	797	2	)	)	PUNCT
inlawrev-3979	797	3	(	(	PUNCT
inlawrev-3979	797	4	as	as	SCONJ
inlawrev-3979	797	5	amended	amend	VERB
inlawrev-3979	797	6	by	by	ADP
inlawrev-3979	797	7	2007	2007	NUM
inlawrev-3979	797	8	ind	ind	NOUN
inlawrev-3979	797	9	.	.	PUNCT
inlawrev-3979	798	1	acts	act	VERB
inlawrev-3979	798	2	3488	3488	NUM
inlawrev-3979	798	3	-	-	SYM
inlawrev-3979	798	4	89	89	NUM
inlawrev-3979	798	5	)	)	PUNCT
inlawrev-3979	798	6	.	.	PUNCT
inlawrev-3979	799	1	220	220	NUM
inlawrev-3979	799	2	.	.	PUNCT
inlawrev-3979	800	1	i	i	PRON
inlawrev-3979	800	2	d.	d.	PROPN
inlawrev-3979	800	3	§	§	PROPN
inlawrev-3979	800	4	6	6	NUM
inlawrev-3979	800	5	-	-	SYM
inlawrev-3979	800	6	7	7	NUM
inlawrev-3979	800	7	-	-	PUNCT
inlawrev-3979	800	8	2	2	NUM
inlawrev-3979	800	9	-	-	SYM
inlawrev-3979	800	10	7	7	NUM
inlawrev-3979	800	11	(	(	PUNCT
inlawrev-3979	800	12	as	as	SCONJ
inlawrev-3979	800	13	amended	amend	VERB
inlawrev-3979	800	14	by	by	ADP
inlawrev-3979	800	15	2007	2007	NUM
inlawrev-3979	800	16	ind	ind	NOUN
inlawrev-3979	800	17	.	.	PUNCT
inlawrev-3979	801	1	acts	act	VERB
inlawrev-3979	801	2	4723	4723	NUM
inlawrev-3979	801	3	)	)	PUNCT
inlawrev-3979	801	4	.	.	PUNCT
inlawrev-3979	802	1	221	221	NUM
inlawrev-3979	802	2	.	.	PUNCT
inlawrev-3979	803	1	i	i	PRON
inlawrev-3979	803	2	d.	d.	PROPN
inlawrev-3979	803	3	§	§	PROPN
inlawrev-3979	803	4	6	6	NUM
inlawrev-3979	803	5	-	-	SYM
inlawrev-3979	803	6	7	7	NUM
inlawrev-3979	803	7	-	-	PUNCT
inlawrev-3979	803	8	1	1	NUM
inlawrev-3979	803	9	-	-	SYM
inlawrev-3979	803	10	17	17	NUM
inlawrev-3979	803	11	(	(	PUNCT
inlawrev-3979	803	12	as	as	SCONJ
inlawrev-3979	803	13	amended	amend	VERB
inlawrev-3979	803	14	by	by	ADP
inlawrev-3979	803	15	2007	2007	NUM
inlawrev-3979	803	16	ind	ind	NOUN
inlawrev-3979	803	17	.	.	PUNCT
inlawrev-3979	804	1	acts	act	VERB
inlawrev-3979	804	2	3065	3065	NUM
inlawrev-3979	804	3	-	-	SYM
inlawrev-3979	804	4	66	66	NUM
inlawrev-3979	804	5	)	)	PUNCT
inlawrev-3979	804	6	.	.	PUNCT
inlawrev-3979	805	1	222	222	NUM
inlawrev-3979	805	2	.	.	PUNCT
inlawrev-3979	806	1	i	i	PRON
inlawrev-3979	806	2	d.	d.	PROPN
inlawrev-3979	806	3	§	§	PROPN
inlawrev-3979	806	4	6	6	NUM
inlawrev-3979	806	5	-	-	SYM
inlawrev-3979	806	6	7	7	NUM
inlawrev-3979	806	7	-	-	PUNCT
inlawrev-3979	806	8	1	1	NUM
inlawrev-3979	806	9	-	-	NUM
inlawrev-3979	806	10	28.1	28.1	NUM
inlawrev-3979	806	11	(	(	PUNCT
inlawrev-3979	806	12	as	as	SCONJ
inlawrev-3979	806	13	amended	amend	VERB
inlawrev-3979	806	14	by	by	ADP
inlawrev-3979	806	15	2007	2007	NUM
inlawrev-3979	806	16	ind	ind	NOUN
inlawrev-3979	806	17	.	.	PUNCT
inlawrev-3979	807	1	acts	act	VERB
inlawrev-3979	807	2	3490	3490	NUM
inlawrev-3979	807	3	-	-	SYM
inlawrev-3979	807	4	91	91	NUM
inlawrev-3979	807	5	)	)	PUNCT
inlawrev-3979	807	6	.	.	PUNCT
inlawrev-3979	808	1	223	223	NUM
inlawrev-3979	808	2	.	.	PUNCT
inlawrev-3979	809	1	i	i	PRON
inlawrev-3979	809	2	d.	d.	PROPN
inlawrev-3979	809	3	224	224	NUM
inlawrev-3979	809	4	.	.	PUNCT
inlawrev-3979	810	1	i	i	PRON
inlawrev-3979	810	2	d.	d.	PROPN
inlawrev-3979	810	3	§	§	PROPN
inlawrev-3979	810	4	6	6	NUM
inlawrev-3979	810	5	-	-	SYM
inlawrev-3979	810	6	7	7	NUM
inlawrev-3979	810	7	-	-	PUNCT
inlawrev-3979	810	8	2	2	NUM
inlawrev-3979	810	9	-	-	SYM
inlawrev-3979	810	10	17	17	NUM
inlawrev-3979	810	11	(	(	PUNCT
inlawrev-3979	810	12	as	as	SCONJ
inlawrev-3979	810	13	amended	amend	VERB
inlawrev-3979	810	14	by	by	ADP
inlawrev-3979	810	15	2007	2007	NUM
inlawrev-3979	810	16	ind	ind	NOUN
inlawrev-3979	810	17	.	.	PUNCT
inlawrev-3979	811	1	acts	act	VERB
inlawrev-3979	811	2	4723	4723	NUM
inlawrev-3979	811	3	-	-	SYM
inlawrev-3979	811	4	24	24	NUM
inlawrev-3979	811	5	)	)	PUNCT
inlawrev-3979	811	6	.	.	PUNCT
inlawrev-3979	812	1	225	225	NUM
inlawrev-3979	812	2	.	.	PUNCT
inlawrev-3979	813	1	i	i	PRON
inlawrev-3979	813	2	d.	d.	PROPN
inlawrev-3979	813	3	§	§	PROPN
inlawrev-3979	813	4	6	6	NUM
inlawrev-3979	813	5	-	-	SYM
inlawrev-3979	813	6	7	7	NUM
inlawrev-3979	813	7	-	-	PUNCT
inlawrev-3979	813	8	1	1	NUM
inlawrev-3979	813	9	-	-	NUM
inlawrev-3979	813	10	17.5	17.5	NUM
inlawrev-3979	813	11	(	(	PUNCT
inlawrev-3979	813	12	as	as	SCONJ
inlawrev-3979	813	13	added	add	VERB
inlawrev-3979	813	14	by	by	ADP
inlawrev-3979	813	15	2007	2007	NUM
inlawrev-3979	813	16	ind	ind	NOUN
inlawrev-3979	813	17	.	.	PUNCT
inlawrev-3979	814	1	acts	act	VERB
inlawrev-3979	814	2	3066	3066	NUM
inlawrev-3979	814	3	-	-	SYM
inlawrev-3979	814	4	68	68	NUM
inlawrev-3979	814	5	)	)	PUNCT
inlawrev-3979	814	6	.	.	PUNCT
inlawrev-3979	815	1	1	1	NUM
inlawrev-3979	815	2	292	292	NUM
inlawrev-3979	815	3	indiana	indiana	PROPN
inlawrev-3979	815	4	law	law	PROPN
inlawrev-3979	815	5	review	review	NOUN
inlawrev-3979	815	6	[	[	X
inlawrev-3979	815	7	vol	vol	NOUN
inlawrev-3979	815	8	.	.	NOUN
inlawrev-3979	815	9	4	4	NUM
inlawrev-3979	815	10	1	1	NUM
inlawrev-3979	815	11	:	:	SYM
inlawrev-3979	815	12	1	1	NUM
inlawrev-3979	815	13	27	27	NUM
inlawrev-3979	815	14	1	1	NUM
inlawrev-3979	815	15	delivered	deliver	VERB
inlawrev-3979	815	16	to	to	ADP
inlawrev-3979	815	17	the	the	DET
inlawrev-3979	815	18	retailer	retailer	NOUN
inlawrev-3979	815	19	.	.	PUNCT
inlawrev-3979	816	1	226	226	NUM
inlawrev-3979	816	2	k.	k.	PROPN
inlawrev-3979	816	3	tax	tax	PROPN
inlawrev-3979	816	4	administration	administration	PROPN
inlawrev-3979	816	5	1	1	NUM
inlawrev-3979	816	6	.	.	PUNCT
inlawrev-3979	816	7	collection.—the	collection.—the	DET
inlawrev-3979	816	8	ga	ga	PROPN
inlawrev-3979	816	9	added	add	VERB
inlawrev-3979	816	10	a	a	DET
inlawrev-3979	816	11	new	new	ADJ
inlawrev-3979	816	12	provision	provision	NOUN
inlawrev-3979	816	13	,	,	PUNCT
inlawrev-3979	816	14	i.c	i.c	PROPN
inlawrev-3979	817	1	.	.	PROPN
inlawrev-3979	817	2	§	§	PROPN
inlawrev-3979	817	3	6	6	NUM
inlawrev-3979	817	4	-	-	SYM
inlawrev-3979	817	5	8.1	8.1	NUM
inlawrev-3979	817	6	-	-	PUNCT
inlawrev-3979	817	7	8	8	NUM
inlawrev-3979	817	8	-	-	SYM
inlawrev-3979	817	9	8.7	8.7	NUM
inlawrev-3979	817	10	,	,	PUNCT
inlawrev-3979	817	11	which	which	PRON
inlawrev-3979	817	12	requires	require	VERB
inlawrev-3979	817	13	the	the	DET
inlawrev-3979	817	14	dosr	dosr	NOUN
inlawrev-3979	817	15	to	to	PART
inlawrev-3979	817	16	operate	operate	VERB
inlawrev-3979	817	17	a	a	DET
inlawrev-3979	817	18	data	data	NOUN
inlawrev-3979	817	19	match	match	NOUN
inlawrev-3979	817	20	system	system	NOUN
inlawrev-3979	817	21	with	with	ADP
inlawrev-3979	817	22	each	each	DET
inlawrev-3979	817	23	financial	financial	ADJ
inlawrev-3979	817	24	institution	institution	NOUN
inlawrev-3979	817	25	doing	do	VERB
inlawrev-3979	817	26	business	business	NOUN
inlawrev-3979	817	27	in	in	ADP
inlawrev-3979	817	28	indiana	indiana	PROPN
inlawrev-3979	817	29	.	.	PUNCT
inlawrev-3979	818	1	227	227	NUM
inlawrev-3979	818	2	each	each	DET
inlawrev-3979	818	3	financial	financial	ADJ
inlawrev-3979	818	4	institution	institution	NOUN
inlawrev-3979	818	5	doing	do	VERB
inlawrev-3979	818	6	business	business	NOUN
inlawrev-3979	818	7	in	in	ADP
inlawrev-3979	818	8	indiana	indiana	PROPN
inlawrev-3979	818	9	must	must	AUX
inlawrev-3979	818	10	provide	provide	VERB
inlawrev-3979	818	11	information	information	NOUN
inlawrev-3979	818	12	to	to	ADP
inlawrev-3979	818	13	the	the	DET
inlawrev-3979	818	14	dosr	dosr	NOUN
inlawrev-3979	818	15	regarding	regard	VERB
inlawrev-3979	818	16	all	all	DET
inlawrev-3979	818	17	account	account	NOUN
inlawrev-3979	818	18	holders	holder	NOUN
inlawrev-3979	818	19	on	on	ADP
inlawrev-3979	818	20	a	a	DET
inlawrev-3979	818	21	quarterly	quarterly	ADJ
inlawrev-3979	818	22	basis	basis	NOUN
inlawrev-3979	818	23	.	.	PUNCT
inlawrev-3979	819	1	228	228	NUM
inlawrev-3979	819	2	the	the	DET
inlawrev-3979	819	3	information	information	NOUN
inlawrev-3979	819	4	must	must	AUX
inlawrev-3979	819	5	be	be	AUX
inlawrev-3979	819	6	supplied	supply	VERB
inlawrev-3979	819	7	by	by	ADP
inlawrev-3979	819	8	comparing	compare	VERB
inlawrev-3979	819	9	records	record	NOUN
inlawrev-3979	819	10	maintained	maintain	VERB
inlawrev-3979	819	11	by	by	ADP
inlawrev-3979	819	12	the	the	DET
inlawrev-3979	819	13	financial	financial	ADJ
inlawrev-3979	819	14	institution	institution	NOUN
inlawrev-3979	819	15	with	with	ADP
inlawrev-3979	819	16	records	record	NOUN
inlawrev-3979	819	17	provided	provide	VERB
inlawrev-3979	819	18	by	by	ADP
inlawrev-3979	819	19	the	the	DET
inlawrev-3979	819	20	dosr	dosr	ADJ
inlawrev-3979	819	21	or	or	CCONJ
inlawrev-3979	819	22	by	by	ADP
inlawrev-3979	819	23	having	have	VERB
inlawrev-3979	819	24	the	the	DET
inlawrev-3979	819	25	child	child	NOUN
inlawrev-3979	819	26	support	support	NOUN
inlawrev-3979	819	27	bureau	bureau	NOUN
inlawrev-3979	819	28	make	make	VERB
inlawrev-3979	819	29	its	its	PRON
inlawrev-3979	819	30	reports	report	NOUN
inlawrev-3979	819	31	available	available	ADJ
inlawrev-3979	819	32	to	to	ADP
inlawrev-3979	819	33	the	the	DET
inlawrev-3979	819	34	dosr.229	dosr.229	NOUN
inlawrev-3979	819	35	when	when	SCONJ
inlawrev-3979	819	36	there	there	PRON
inlawrev-3979	819	37	is	be	VERB
inlawrev-3979	819	38	a	a	DET
inlawrev-3979	819	39	determination	determination	NOUN
inlawrev-3979	819	40	that	that	SCONJ
inlawrev-3979	819	41	a	a	DET
inlawrev-3979	819	42	match	match	NOUN
inlawrev-3979	819	43	has	have	AUX
inlawrev-3979	819	44	been	be	AUX
inlawrev-3979	819	45	made	make	VERB
inlawrev-3979	819	46	,	,	PUNCT
inlawrev-3979	819	47	the	the	DET
inlawrev-3979	819	48	dosr	dosr	NOUN
inlawrev-3979	819	49	shall	shall	AUX
inlawrev-3979	819	50	provide	provide	VERB
inlawrev-3979	819	51	a	a	DET
inlawrev-3979	819	52	notice	notice	NOUN
inlawrev-3979	819	53	of	of	ADP
inlawrev-3979	819	54	the	the	DET
inlawrev-3979	819	55	match	match	NOUN
inlawrev-3979	819	56	if	if	SCONJ
inlawrev-3979	819	57	action	action	NOUN
inlawrev-3979	819	58	is	be	AUX
inlawrev-3979	819	59	to	to	PART
inlawrev-3979	819	60	be	be	AUX
inlawrev-3979	819	61	initiated	initiate	VERB
inlawrev-3979	819	62	to	to	PART
inlawrev-3979	819	63	levy	levy	VERB
inlawrev-3979	819	64	the	the	DET
inlawrev-3979	819	65	account	account	NOUN
inlawrev-3979	819	66	.	.	PUNCT
inlawrev-3979	820	1	230	230	NUM
inlawrev-3979	820	2	the	the	DET
inlawrev-3979	820	3	dosr	dosr	ADJ
inlawrev-3979	820	4	or	or	CCONJ
inlawrev-3979	820	5	the	the	DET
inlawrev-3979	820	6	collection	collection	NOUN
inlawrev-3979	820	7	agency	agency	NOUN
inlawrev-3979	820	8	is	be	AUX
inlawrev-3979	820	9	then	then	ADV
inlawrev-3979	820	10	required	require	VERB
inlawrev-3979	820	11	to	to	PART
inlawrev-3979	820	12	pay	pay	VERB
inlawrev-3979	820	13	the	the	DET
inlawrev-3979	820	14	financial	financial	ADJ
inlawrev-3979	820	15	institution	institution	NOUN
inlawrev-3979	820	16	performing	perform	VERB
inlawrev-3979	820	17	the	the	DET
inlawrev-3979	820	18	data	datum	NOUN
inlawrev-3979	820	19	match	match	VERB
inlawrev-3979	820	20	a	a	DET
inlawrev-3979	820	21	fee	fee	NOUN
inlawrev-3979	820	22	established	establish	VERB
inlawrev-3979	820	23	by	by	ADP
inlawrev-3979	820	24	the	the	DET
inlawrev-3979	820	25	dosr	dosr	NOUN
inlawrev-3979	820	26	of	of	ADP
inlawrev-3979	820	27	at	at	ADV
inlawrev-3979	820	28	least	least	ADV
inlawrev-3979	820	29	five	five	NUM
inlawrev-3979	820	30	dollars	dollar	NOUN
inlawrev-3979	820	31	for	for	ADP
inlawrev-3979	820	32	each	each	DET
inlawrev-3979	820	33	data	datum	NOUN
inlawrev-3979	820	34	match	match	NOUN
inlawrev-3979	820	35	.	.	PUNCT
inlawrev-3979	821	1	231	231	NUM
inlawrev-3979	821	2	2	2	NUM
inlawrev-3979	821	3	.	.	PUNCT
inlawrev-3979	821	4	refunds.—the	refunds.—the	PROPN
inlawrev-3979	821	5	ga	ga	PROPN
inlawrev-3979	821	6	amended	amend	VERB
inlawrev-3979	821	7	i.c	i.c	PROPN
inlawrev-3979	821	8	.	.	PUNCT
inlawrev-3979	822	1	§	§	PROPN
inlawrev-3979	822	2	6	6	NUM
inlawrev-3979	822	3	-	-	SYM
inlawrev-3979	822	4	8.1	8.1	NUM
inlawrev-3979	822	5	-	-	PUNCT
inlawrev-3979	822	6	9	9	NUM
inlawrev-3979	822	7	-	-	SYM
inlawrev-3979	822	8	1	1	NUM
inlawrev-3979	822	9	to	to	PART
inlawrev-3979	822	10	require	require	VERB
inlawrev-3979	822	11	the	the	DET
inlawrev-3979	822	12	dosr	dosr	NOUN
inlawrev-3979	822	13	to	to	PART
inlawrev-3979	822	14	hold	hold	VERB
inlawrev-3979	822	15	a	a	DET
inlawrev-3979	822	16	hearing	hearing	NOUN
inlawrev-3979	822	17	if	if	SCONJ
inlawrev-3979	822	18	the	the	DET
inlawrev-3979	822	19	taxpayer	taxpayer	NOUN
inlawrev-3979	822	20	requests	request	VERB
inlawrev-3979	822	21	a	a	DET
inlawrev-3979	822	22	hearing	hearing	NOUN
inlawrev-3979	822	23	concerning	concern	VERB
inlawrev-3979	822	24	a	a	DET
inlawrev-3979	822	25	claim	claim	NOUN
inlawrev-3979	822	26	for	for	ADP
inlawrev-3979	822	27	refund	refund	NOUN
inlawrev-3979	822	28	by	by	ADP
inlawrev-3979	822	29	changing	change	VERB
inlawrev-3979	822	30	the	the	DET
inlawrev-3979	822	31	discretionary	discretionary	ADJ
inlawrev-3979	822	32	language	language	NOUN
inlawrev-3979	822	33	of	of	ADP
inlawrev-3979	822	34	"	"	PUNCT
inlawrev-3979	822	35	may	may	AUX
inlawrev-3979	822	36	"	"	PUNCT
inlawrev-3979	822	37	to	to	PART
inlawrev-3979	822	38	"	"	PUNCT
inlawrev-3979	822	39	shall	shall	AUX
inlawrev-3979	822	40	.	.	PUNCT
inlawrev-3979	822	41	"	"	PUNCT
inlawrev-3979	823	1	232	232	NUM
inlawrev-3979	823	2	the	the	DET
inlawrev-3979	823	3	ga	ga	PROPN
inlawrev-3979	823	4	also	also	ADV
inlawrev-3979	823	5	amended	amend	VERB
inlawrev-3979	823	6	both	both	DET
inlawrev-3979	823	7	i.c	i.c	PROPN
inlawrev-3979	823	8	.	.	PUNCT
inlawrev-3979	824	1	§	§	PROPN
inlawrev-3979	824	2	§	§	PROPN
inlawrev-3979	824	3	6	6	NUM
inlawrev-3979	824	4	-	-	SYM
inlawrev-3979	824	5	8.1	8.1	NUM
inlawrev-3979	824	6	-	-	PUNCT
inlawrev-3979	824	7	9	9	NUM
inlawrev-3979	824	8	-	-	SYM
inlawrev-3979	824	9	14	14	NUM
inlawrev-3979	824	10	and	and	CCONJ
inlawrev-3979	824	11	6	6	NUM
inlawrev-3979	824	12	-	-	SYM
inlawrev-3979	824	13	8.1	8.1	NUM
inlawrev-3979	824	14	-	-	PUNCT
inlawrev-3979	824	15	9.5	9.5	NUM
inlawrev-3979	824	16	-	-	SYM
inlawrev-3979	824	17	10	10	NUM
inlawrev-3979	824	18	to	to	PART
inlawrev-3979	824	19	provide	provide	VERB
inlawrev-3979	824	20	that	that	SCONJ
inlawrev-3979	824	21	the	the	DET
inlawrev-3979	824	22	dosr	dosr	ADJ
inlawrev-3979	824	23	"	"	PUNCT
inlawrev-3979	824	24	may	may	AUX
inlawrev-3979	824	25	not	not	PART
inlawrev-3979	824	26	assess	assess	VERB
inlawrev-3979	824	27	a	a	DET
inlawrev-3979	824	28	fee	fee	NOUN
inlawrev-3979	824	29	to	to	ADP
inlawrev-3979	824	30	a	a	DET
inlawrev-3979	824	31	state	state	NOUN
inlawrev-3979	824	32	agency	agency	NOUN
inlawrev-3979	824	33	or	or	CCONJ
inlawrev-3979	824	34	a	a	DET
inlawrev-3979	824	35	custodial	custodial	ADJ
inlawrev-3979	824	36	parent	parent	NOUN
inlawrev-3979	824	37	for	for	ADP
inlawrev-3979	824	38	seeking	seek	VERB
inlawrev-3979	824	39	a	a	DET
inlawrev-3979	824	40	setoff	setoff	NOUN
inlawrev-3979	824	41	to	to	ADP
inlawrev-3979	824	42	a	a	DET
inlawrev-3979	824	43	state	state	NOUN
inlawrev-3979	824	44	...	...	PUNCT
inlawrev-3979	824	45	tax	tax	NOUN
inlawrev-3979	824	46	refund	refund	NOUN
inlawrev-3979	824	47	for	for	ADP
inlawrev-3979	824	48	past	past	ADJ
inlawrev-3979	824	49	due	due	ADJ
inlawrev-3979	824	50	child	child	NOUN
inlawrev-3979	824	51	support	support	NOUN
inlawrev-3979	824	52	.	.	PUNCT
inlawrev-3979	824	53	"	"	PUNCT
inlawrev-3979	825	1	233	233	NUM
inlawrev-3979	825	2	3	3	NUM
inlawrev-3979	825	3	.	.	PUNCT
inlawrev-3979	825	4	penalties	penalty	NOUN
inlawrev-3979	825	5	and	and	CCONJ
inlawrev-3979	825	6	interest.—a	interest.—a	PROPN
inlawrev-3979	825	7	retroactive	retroactive	ADJ
inlawrev-3979	825	8	amendment	amendment	NOUN
inlawrev-3979	825	9	to	to	ADP
inlawrev-3979	825	10	i.c	i.c	PROPN
inlawrev-3979	825	11	.	.	PUNCT
inlawrev-3979	826	1	§	§	PROPN
inlawrev-3979	826	2	6	6	NUM
inlawrev-3979	826	3	-	-	SYM
inlawrev-3979	826	4	8.1	8.1	NUM
inlawrev-3979	826	5	-	-	PUNCT
inlawrev-3979	826	6	10	10	NUM
inlawrev-3979	826	7	-	-	SYM
inlawrev-3979	826	8	1	1	NUM
inlawrev-3979	826	9	provides	provide	VERB
inlawrev-3979	826	10	that	that	SCONJ
inlawrev-3979	826	11	the	the	DET
inlawrev-3979	826	12	interest	interest	NOUN
inlawrev-3979	826	13	rate	rate	NOUN
inlawrev-3979	826	14	that	that	PRON
inlawrev-3979	826	15	the	the	DET
inlawrev-3979	826	16	dosr	dosr	ADJ
inlawrev-3979	826	17	charges	charge	NOUN
inlawrev-3979	826	18	on	on	ADP
inlawrev-3979	826	19	a	a	DET
inlawrev-3979	826	20	tax	tax	NOUN
inlawrev-3979	826	21	deficiency	deficiency	NOUN
inlawrev-3979	826	22	and	and	CCONJ
inlawrev-3979	826	23	the	the	DET
inlawrev-3979	826	24	interest	interest	NOUN
inlawrev-3979	826	25	rate	rate	NOUN
inlawrev-3979	826	26	that	that	PRON
inlawrev-3979	826	27	the	the	DET
inlawrev-3979	826	28	dosr	dosr	NOUN
inlawrev-3979	826	29	pays	pay	VERB
inlawrev-3979	826	30	on	on	ADP
inlawrev-3979	826	31	an	an	DET
inlawrev-3979	826	32	excess	excess	ADJ
inlawrev-3979	826	33	tax	tax	NOUN
inlawrev-3979	826	34	payment	payment	NOUN
inlawrev-3979	826	35	shall	shall	AUX
inlawrev-3979	826	36	be	be	AUX
inlawrev-3979	826	37	the	the	DET
inlawrev-3979	826	38	same	same	ADJ
inlawrev-3979	826	39	.	.	PUNCT
inlawrev-3979	827	1	further	far	ADV
inlawrev-3979	827	2	,	,	PUNCT
inlawrev-3979	827	3	this	this	DET
inlawrev-3979	827	4	amendment	amendment	NOUN
inlawrev-3979	827	5	requires	require	VERB
inlawrev-3979	827	6	the	the	DET
inlawrev-3979	827	7	treasurer	treasurer	NOUN
inlawrev-3979	827	8	of	of	ADP
inlawrev-3979	827	9	state	state	NOUN
inlawrev-3979	827	10	to	to	PART
inlawrev-3979	827	11	notify	notify	VERB
inlawrev-3979	827	12	the	the	DET
inlawrev-3979	827	13	commissioner	commissioner	NOUN
inlawrev-3979	827	14	on	on	ADP
inlawrev-3979	827	15	or	or	CCONJ
inlawrev-3979	827	16	before	before	ADP
inlawrev-3979	827	17	october	october	PROPN
inlawrev-3979	827	18	1	1	NUM
inlawrev-3979	827	19	of	of	ADP
inlawrev-3979	827	20	the	the	DET
inlawrev-3979	827	21	average	average	ADJ
inlawrev-3979	827	22	investment	investment	NOUN
inlawrev-3979	827	23	yield	yield	NOUN
inlawrev-3979	827	24	of	of	ADP
inlawrev-3979	827	25	the	the	DET
inlawrev-3979	827	26	state	state	NOUN
inlawrev-3979	827	27	for	for	ADP
inlawrev-3979	827	28	the	the	DET
inlawrev-3979	827	29	previous	previous	ADJ
inlawrev-3979	827	30	fiscal	fiscal	ADJ
inlawrev-3979	827	31	year	year	NOUN
inlawrev-3979	827	32	.	.	PUNCT
inlawrev-3979	828	1	234	234	NUM
inlawrev-3979	828	2	further	far	ADV
inlawrev-3979	828	3	,	,	PUNCT
inlawrev-3979	828	4	starting	start	VERB
inlawrev-3979	828	5	january	january	PROPN
inlawrev-3979	828	6	1	1	NUM
inlawrev-3979	828	7	,	,	PUNCT
inlawrev-3979	828	8	2008	2008	NUM
inlawrev-3979	828	9	,	,	PUNCT
inlawrev-3979	828	10	a	a	DET
inlawrev-3979	828	11	penalty	penalty	NOUN
inlawrev-3979	828	12	of	of	ADP
inlawrev-3979	828	13	$	$	SYM
inlawrev-3979	828	14	500	500	NUM
inlawrev-3979	828	15	shall	shall	AUX
inlawrev-3979	828	16	be	be	AUX
inlawrev-3979	828	17	imposed	impose	VERB
inlawrev-3979	828	18	under	under	ADP
inlawrev-3979	828	19	i.c	i.c	PROPN
inlawrev-3979	828	20	.	.	PUNCT
inlawrev-3979	829	1	§	§	PROPN
inlawrev-3979	829	2	6	6	NUM
inlawrev-3979	829	3	-	-	SYM
inlawrev-3979	829	4	8.1	8.1	NUM
inlawrev-3979	829	5	-	-	PUNCT
inlawrev-3979	829	6	10	10	NUM
inlawrev-3979	829	7	-	-	SYM
inlawrev-3979	829	8	2.1	2.1	NUM
inlawrev-3979	829	9	for	for	ADP
inlawrev-3979	829	10	a	a	DET
inlawrev-3979	829	11	partnership	partnership	NOUN
inlawrev-3979	829	12	or	or	CCONJ
inlawrev-3979	829	13	s	s	NOUN
inlawrev-3979	829	14	corporation	corporation	NOUN
inlawrev-3979	829	15	that	that	PRON
inlawrev-3979	829	16	fails	fail	VERB
inlawrev-3979	829	17	to	to	PART
inlawrev-3979	829	18	file	file	VERB
inlawrev-3979	829	19	a	a	DET
inlawrev-3979	829	20	composite	composite	ADJ
inlawrev-3979	829	21	return	return	NOUN
inlawrev-3979	829	22	for	for	ADP
inlawrev-3979	829	23	all	all	DET
inlawrev-3979	829	24	nonresident	nonresident	ADJ
inlawrev-3979	829	25	shareholders	shareholder	NOUN
inlawrev-3979	829	26	.	.	PUNCT
inlawrev-3979	830	1	235	235	NUM
inlawrev-3979	830	2	4	4	NUM
inlawrev-3979	830	3	.	.	PUNCT
inlawrev-3979	830	4	miscellaneous.—under	miscellaneous.—under	NOUN
inlawrev-3979	831	1	i.c	i.c	PROPN
inlawrev-3979	831	2	.	.	PUNCT
inlawrev-3979	832	1	§	§	PROPN
inlawrev-3979	832	2	6	6	NUM
inlawrev-3979	832	3	-	-	SYM
inlawrev-3979	832	4	8.1	8.1	NUM
inlawrev-3979	832	5	-	-	PUNCT
inlawrev-3979	832	6	3	3	NUM
inlawrev-3979	832	7	-	-	SYM
inlawrev-3979	832	8	2.5	2.5	NUM
inlawrev-3979	832	9	the	the	DET
inlawrev-3979	832	10	dosr	dosr	NOUN
inlawrev-3979	832	11	may	may	AUX
inlawrev-3979	832	12	adopt	adopt	VERB
inlawrev-3979	832	13	production	production	NOUN
inlawrev-3979	832	14	quotas	quota	NOUN
inlawrev-3979	832	15	or	or	CCONJ
inlawrev-3979	832	16	goals	goal	NOUN
inlawrev-3979	832	17	for	for	ADP
inlawrev-3979	832	18	employees	employee	NOUN
inlawrev-3979	832	19	,	,	PUNCT
inlawrev-3979	832	20	but	but	CCONJ
inlawrev-3979	832	21	it	it	PRON
inlawrev-3979	832	22	is	be	AUX
inlawrev-3979	832	23	still	still	ADV
inlawrev-3979	832	24	prohibited	prohibit	VERB
inlawrev-3979	832	25	from	from	ADP
inlawrev-3979	832	26	basing	base	VERB
inlawrev-3979	832	27	an	an	DET
inlawrev-3979	832	28	employee	employee	NOUN
inlawrev-3979	832	29	evaluation	evaluation	NOUN
inlawrev-3979	832	30	on	on	ADP
inlawrev-3979	832	31	the	the	DET
inlawrev-3979	832	32	amount	amount	NOUN
inlawrev-3979	832	33	of	of	ADP
inlawrev-3979	832	34	revenue	revenue	NOUN
inlawrev-3979	832	35	collected	collect	VERB
inlawrev-3979	832	36	or	or	CCONJ
inlawrev-3979	832	37	tax	tax	NOUN
inlawrev-3979	832	38	liability	liability	NOUN
inlawrev-3979	832	39	assessed	assess	VERB
inlawrev-3979	832	40	.	.	PUNCT
inlawrev-3979	833	1	236	236	NUM
inlawrev-3979	833	2	226	226	NUM
inlawrev-3979	833	3	.	.	PUNCT
inlawrev-3979	834	1	i	i	PRON
inlawrev-3979	834	2	d.	d.	PROPN
inlawrev-3979	834	3	§	§	PROPN
inlawrev-3979	834	4	6	6	NUM
inlawrev-3979	834	5	-	-	SYM
inlawrev-3979	834	6	7	7	NUM
inlawrev-3979	834	7	-	-	PUNCT
inlawrev-3979	834	8	2	2	NUM
inlawrev-3979	834	9	-	-	SYM
inlawrev-3979	834	10	14.5	14.5	NUM
inlawrev-3979	834	11	(	(	PUNCT
inlawrev-3979	834	12	as	as	SCONJ
inlawrev-3979	834	13	added	add	VERB
inlawrev-3979	834	14	by	by	ADP
inlawrev-3979	834	15	2007	2007	NUM
inlawrev-3979	834	16	ind	ind	NOUN
inlawrev-3979	834	17	.	.	PUNCT
inlawrev-3979	835	1	acts	act	VERB
inlawrev-3979	835	2	3068	3068	NUM
inlawrev-3979	835	3	-	-	SYM
inlawrev-3979	835	4	70	70	NUM
inlawrev-3979	835	5	)	)	PUNCT
inlawrev-3979	835	6	.	.	PUNCT
inlawrev-3979	836	1	227	227	NUM
inlawrev-3979	836	2	.	.	NOUN
inlawrev-3979	836	3	2007	2007	NUM
inlawrev-3979	836	4	ind	ind	NOUN
inlawrev-3979	836	5	.	.	PUNCT
inlawrev-3979	837	1	acts	act	VERB
inlawrev-3979	837	2	4070	4070	NUM
inlawrev-3979	837	3	-	-	SYM
inlawrev-3979	837	4	72	72	NUM
inlawrev-3979	837	5	.	.	PUNCT
inlawrev-3979	838	1	228	228	NUM
inlawrev-3979	838	2	.	.	PUNCT
inlawrev-3979	839	1	i	i	PRON
inlawrev-3979	839	2	d.	d.	PROPN
inlawrev-3979	839	3	229	229	NUM
inlawrev-3979	839	4	.	.	PUNCT
inlawrev-3979	840	1	i	i	PRON
inlawrev-3979	840	2	d.	d.	PROPN
inlawrev-3979	840	3	230	230	NUM
inlawrev-3979	840	4	.	.	PUNCT
inlawrev-3979	841	1	i	i	PRON
inlawrev-3979	841	2	d.	d.	PROPN
inlawrev-3979	841	3	231	231	NUM
inlawrev-3979	841	4	.	.	PUNCT
inlawrev-3979	842	1	i	i	PRON
inlawrev-3979	842	2	d.	d.	PROPN
inlawrev-3979	842	3	232	232	NUM
inlawrev-3979	842	4	.	.	PUNCT
inlawrev-3979	842	5	2007	2007	NUM
inlawrev-3979	842	6	ind	ind	NOUN
inlawrev-3979	842	7	.	.	PUNCT
inlawrev-3979	843	1	acts	act	VERB
inlawrev-3979	843	2	3072	3072	NUM
inlawrev-3979	843	3	-	-	SYM
inlawrev-3979	843	4	73	73	NUM
inlawrev-3979	843	5	.	.	PUNCT
inlawrev-3979	844	1	233	233	NUM
inlawrev-3979	844	2	.	.	X
inlawrev-3979	845	1	2007	2007	NUM
inlawrev-3979	845	2	ind	ind	NOUN
inlawrev-3979	845	3	.	.	PUNCT
inlawrev-3979	846	1	acts	act	VERB
inlawrev-3979	846	2	1678	1678	NUM
inlawrev-3979	846	3	-	-	SYM
inlawrev-3979	846	4	80	80	NUM
inlawrev-3979	846	5	.	.	PUNCT
inlawrev-3979	847	1	234	234	NUM
inlawrev-3979	847	2	.	.	X
inlawrev-3979	848	1	2007	2007	NUM
inlawrev-3979	848	2	ind	ind	NOUN
inlawrev-3979	848	3	.	.	PUNCT
inlawrev-3979	849	1	acts	act	VERB
inlawrev-3979	849	2	3073	3073	NUM
inlawrev-3979	849	3	-	-	SYM
inlawrev-3979	849	4	74	74	NUM
inlawrev-3979	849	5	.	.	PUNCT
inlawrev-3979	849	6	235	235	NUM
inlawrev-3979	849	7	.	.	PUNCT
inlawrev-3979	850	1	i	i	PRON
inlawrev-3979	850	2	d.	d.	PROPN
inlawrev-3979	850	3	at	at	ADP
inlawrev-3979	850	4	3074	3074	NUM
inlawrev-3979	850	5	-	-	SYM
inlawrev-3979	850	6	76	76	NUM
inlawrev-3979	850	7	.	.	PUNCT
inlawrev-3979	850	8	236	236	NUM
inlawrev-3979	850	9	.	.	PUNCT
inlawrev-3979	851	1	i	i	PRON
inlawrev-3979	851	2	d.	d.	PROPN
inlawrev-3979	851	3	at	at	ADP
inlawrev-3979	851	4	3071	3071	NUM
inlawrev-3979	851	5	.	.	PUNCT
inlawrev-3979	852	1	2008	2008	NUM
inlawrev-3979	852	2	]	]	PUNCT
inlawrev-3979	852	3	tax	tax	NOUN
inlawrev-3979	852	4	law	law	NOUN
inlawrev-3979	852	5	1293	1293	NUM
inlawrev-3979	852	6	the	the	DET
inlawrev-3979	852	7	ga	ga	PROPN
inlawrev-3979	852	8	amended	amend	VERB
inlawrev-3979	852	9	i.c	i.c	PROPN
inlawrev-3979	852	10	.	.	PUNCT
inlawrev-3979	853	1	§	§	PROPN
inlawrev-3979	853	2	6	6	NUM
inlawrev-3979	853	3	-	-	SYM
inlawrev-3979	853	4	8.1	8.1	NUM
inlawrev-3979	853	5	-	-	PUNCT
inlawrev-3979	853	6	6	6	NUM
inlawrev-3979	853	7	-	-	SYM
inlawrev-3979	853	8	3	3	NUM
inlawrev-3979	853	9	to	to	PART
inlawrev-3979	853	10	state	state	VERB
inlawrev-3979	853	11	that	that	SCONJ
inlawrev-3979	853	12	an	an	DET
inlawrev-3979	853	13	electronic	electronic	ADJ
inlawrev-3979	853	14	payment	payment	NOUN
inlawrev-3979	853	15	shall	shall	AUX
inlawrev-3979	853	16	be	be	AUX
inlawrev-3979	853	17	considered	consider	VERB
inlawrev-3979	853	18	timely	timely	ADJ
inlawrev-3979	853	19	"	"	PUNCT
inlawrev-3979	853	20	on	on	ADP
inlawrev-3979	853	21	the	the	DET
inlawrev-3979	853	22	date	date	NOUN
inlawrev-3979	853	23	the	the	DET
inlawrev-3979	853	24	taxpayer	taxpayer	NOUN
inlawrev-3979	853	25	issues	issue	VERB
inlawrev-3979	853	26	the	the	DET
inlawrev-3979	853	27	payment	payment	NOUN
inlawrev-3979	853	28	order	order	NOUN
inlawrev-3979	853	29	for	for	ADP
inlawrev-3979	853	30	the	the	DET
inlawrev-3979	853	31	electronic	electronic	ADJ
inlawrev-3979	853	32	funds	fund	NOUN
inlawrev-3979	853	33	transfer	transfer	NOUN
inlawrev-3979	853	34	,	,	PUNCT
inlawrev-3979	853	35	instead	instead	ADV
inlawrev-3979	853	36	of	of	ADP
inlawrev-3979	853	37	current	current	ADJ
inlawrev-3979	853	38	law	law	NOUN
inlawrev-3979	853	39	which	which	PRON
inlawrev-3979	853	40	provides	provide	VERB
inlawrev-3979	853	41	that	that	SCONJ
inlawrev-3979	853	42	the	the	DET
inlawrev-3979	853	43	payment	payment	NOUN
inlawrev-3979	853	44	is	be	AUX
inlawrev-3979	853	45	considered	consider	VERB
inlawrev-3979	853	46	timely	timely	ADJ
inlawrev-3979	853	47	on	on	ADP
inlawrev-3979	853	48	the	the	DET
inlawrev-3979	853	49	date	date	NOUN
inlawrev-3979	853	50	the	the	DET
inlawrev-3979	853	51	taxpayer	taxpayer	NOUN
inlawrev-3979	853	52	's	's	PART
inlawrev-3979	853	53	bank	bank	NOUN
inlawrev-3979	853	54	account	account	NOUN
inlawrev-3979	853	55	is	be	AUX
inlawrev-3979	853	56	charged	charge	VERB
inlawrev-3979	853	57	.	.	PUNCT
inlawrev-3979	854	1	237	237	NUM
inlawrev-3979	854	2	the	the	DET
inlawrev-3979	854	3	ga	ga	PROPN
inlawrev-3979	854	4	amended	amend	VERB
inlawrev-3979	854	5	i.c	i.c	PROPN
inlawrev-3979	854	6	.	.	PUNCT
inlawrev-3979	855	1	§	§	PROPN
inlawrev-3979	855	2	6	6	NUM
inlawrev-3979	855	3	-	-	SYM
inlawrev-3979	855	4	8.1	8.1	NUM
inlawrev-3979	855	5	-	-	PUNCT
inlawrev-3979	855	6	1	1	NUM
inlawrev-3979	855	7	-	-	SYM
inlawrev-3979	855	8	1	1	NUM
inlawrev-3979	855	9	to	to	PART
inlawrev-3979	855	10	include	include	VERB
inlawrev-3979	855	11	the	the	DET
inlawrev-3979	855	12	slot	slot	NOUN
inlawrev-3979	855	13	machine	machine	NOUN
inlawrev-3979	855	14	wagering	wager	VERB
inlawrev-3979	855	15	tax	tax	NOUN
inlawrev-3979	855	16	as	as	ADP
inlawrev-3979	855	17	a	a	DET
inlawrev-3979	855	18	listed	list	VERB
inlawrev-3979	855	19	tax	tax	NOUN
inlawrev-3979	855	20	for	for	ADP
inlawrev-3979	855	21	purposes	purpose	NOUN
inlawrev-3979	855	22	of	of	ADP
inlawrev-3979	855	23	tax	tax	NOUN
inlawrev-3979	855	24	administration	administration	NOUN
inlawrev-3979	855	25	by	by	ADP
inlawrev-3979	855	26	the	the	DET
inlawrev-3979	855	27	dosr.238	dosr.238	NOUN
inlawrev-3979	855	28	the	the	DET
inlawrev-3979	855	29	ga	ga	PROPN
inlawrev-3979	855	30	added	add	VERB
inlawrev-3979	855	31	a	a	DET
inlawrev-3979	855	32	new	new	ADJ
inlawrev-3979	855	33	provision	provision	NOUN
inlawrev-3979	855	34	that	that	PRON
inlawrev-3979	855	35	requires	require	VERB
inlawrev-3979	855	36	the	the	DET
inlawrev-3979	855	37	dosr	dosr	NOUN
inlawrev-3979	855	38	to	to	PART
inlawrev-3979	855	39	enter	enter	VERB
inlawrev-3979	855	40	into	into	ADP
inlawrev-3979	855	41	"	"	PUNCT
inlawrev-3979	855	42	a	a	DET
inlawrev-3979	855	43	memorandum	memorandum	NOUN
inlawrev-3979	855	44	of	of	ADP
inlawrev-3979	855	45	understanding	understanding	NOUN
inlawrev-3979	855	46	with	with	ADP
inlawrev-3979	855	47	the	the	DET
inlawrev-3979	855	48	indiana	indiana	PROPN
inlawrev-3979	855	49	gaming	gaming	PROPN
inlawrev-3979	855	50	commission	commission	PROPN
inlawrev-3979	855	51	authorizing	authorize	VERB
inlawrev-3979	855	52	the	the	DET
inlawrev-3979	855	53	commission	commission	NOUN
inlawrev-3979	855	54	's	's	PART
inlawrev-3979	855	55	unlawful	unlawful	ADJ
inlawrev-3979	855	56	gaming	gaming	NOUN
inlawrev-3979	855	57	enforcement	enforcement	NOUN
inlawrev-3979	855	58	division	division	NOUN
inlawrev-3979	855	59	to	to	PART
inlawrev-3979	855	60	conduct	conduct	VERB
inlawrev-3979	855	61	actions	action	NOUN
inlawrev-3979	855	62	to	to	PART
inlawrev-3979	855	63	revoke	revoke	VERB
inlawrev-3979	855	64	retail	retail	ADJ
inlawrev-3979	855	65	merchant	merchant	NOUN
inlawrev-3979	855	66	certificates	certificate	NOUN
inlawrev-3979	855	67	"	"	PUNCT
inlawrev-3979	855	68	in	in	ADP
inlawrev-3979	855	69	the	the	DET
inlawrev-3979	855	70	manner	manner	NOUN
inlawrev-3979	855	71	specified	specify	VERB
inlawrev-3979	855	72	in	in	ADP
inlawrev-3979	855	73	the	the	DET
inlawrev-3979	855	74	memorandum	memorandum	NOUN
inlawrev-3979	855	75	of	of	ADP
inlawrev-3979	855	76	understanding	understanding	NOUN
inlawrev-3979	855	77	.	.	PUNCT
inlawrev-3979	856	1	239	239	NUM
inlawrev-3979	856	2	the	the	DET
inlawrev-3979	856	3	ga	ga	PROPN
inlawrev-3979	856	4	amended	amend	VERB
inlawrev-3979	856	5	i.c	i.c	PROPN
inlawrev-3979	856	6	.	.	PUNCT
inlawrev-3979	857	1	§	§	PROPN
inlawrev-3979	857	2	6	6	NUM
inlawrev-3979	857	3	-	-	SYM
inlawrev-3979	857	4	8.1	8.1	NUM
inlawrev-3979	857	5	-	-	PUNCT
inlawrev-3979	857	6	7	7	NUM
inlawrev-3979	857	7	-	-	SYM
inlawrev-3979	857	8	1	1	NUM
inlawrev-3979	857	9	to	to	PART
inlawrev-3979	857	10	provide	provide	VERB
inlawrev-3979	857	11	that	that	SCONJ
inlawrev-3979	857	12	the	the	DET
inlawrev-3979	857	13	county	county	NOUN
inlawrev-3979	857	14	assessor	assessor	NOUN
inlawrev-3979	857	15	is	be	AUX
inlawrev-3979	857	16	included	include	VERB
inlawrev-3979	857	17	along	along	ADP
inlawrev-3979	857	18	with	with	ADP
inlawrev-3979	857	19	the	the	DET
inlawrev-3979	857	20	township	township	NOUN
inlawrev-3979	857	21	assessor	assessor	NOUN
inlawrev-3979	857	22	as	as	ADP
inlawrev-3979	857	23	an	an	DET
inlawrev-3979	857	24	office	office	NOUN
inlawrev-3979	857	25	that	that	PRON
inlawrev-3979	857	26	can	can	AUX
inlawrev-3979	857	27	receive	receive	VERB
inlawrev-3979	857	28	the	the	DET
inlawrev-3979	857	29	name	name	NOUN
inlawrev-3979	857	30	and	and	CCONJ
inlawrev-3979	857	31	address	address	NOUN
inlawrev-3979	857	32	of	of	ADP
inlawrev-3979	857	33	retail	retail	ADJ
inlawrev-3979	857	34	merchants	merchant	NOUN
inlawrev-3979	857	35	.	.	PUNCT
inlawrev-3979	858	1	240	240	NUM
inlawrev-3979	858	2	l.	l.	PROPN
inlawrev-3979	858	3	innkeepers	innkeeper	NOUN
inlawrev-3979	858	4	'	'	PART
inlawrev-3979	858	5	and	and	CCONJ
inlawrev-3979	858	6	food	food	NOUN
inlawrev-3979	858	7	and	and	CCONJ
inlawrev-3979	858	8	beverage	beverage	NOUN
inlawrev-3979	858	9	taxes	taxis	NOUN
inlawrev-3979	858	10	effective	effective	ADJ
inlawrev-3979	858	11	january	january	PROPN
inlawrev-3979	858	12	1	1	NUM
inlawrev-3979	858	13	,	,	PUNCT
inlawrev-3979	858	14	2008	2008	NUM
inlawrev-3979	858	15	,	,	PUNCT
inlawrev-3979	858	16	the	the	DET
inlawrev-3979	858	17	lake	lake	PROPN
inlawrev-3979	858	18	county	county	PROPN
inlawrev-3979	858	19	innkeepers	innkeeper	NOUN
inlawrev-3979	858	20	'	'	PART
inlawrev-3979	858	21	tax	tax	NOUN
inlawrev-3979	858	22	distribution	distribution	NOUN
inlawrev-3979	858	23	method	method	NOUN
inlawrev-3979	858	24	changes	change	NOUN
inlawrev-3979	858	25	to	to	PART
inlawrev-3979	858	26	reflect	reflect	VERB
inlawrev-3979	858	27	increases	increase	NOUN
inlawrev-3979	858	28	in	in	ADP
inlawrev-3979	858	29	the	the	DET
inlawrev-3979	858	30	various	various	ADJ
inlawrev-3979	858	31	distributions	distribution	NOUN
inlawrev-3979	858	32	.	.	PUNCT
inlawrev-3979	859	1	241	241	NUM
inlawrev-3979	859	2	starting	start	VERB
inlawrev-3979	859	3	july	july	PROPN
inlawrev-3979	859	4	1	1	NUM
inlawrev-3979	859	5	,	,	PUNCT
inlawrev-3979	859	6	2007	2007	NUM
inlawrev-3979	859	7	,	,	PUNCT
inlawrev-3979	859	8	vanderburgh	vanderburgh	PROPN
inlawrev-3979	859	9	county	county	NOUN
inlawrev-3979	859	10	may	may	AUX
inlawrev-3979	859	11	increase	increase	VERB
inlawrev-3979	859	12	its	its	PRON
inlawrev-3979	859	13	maximum	maximum	ADJ
inlawrev-3979	859	14	innkeepers	innkeeper	NOUN
inlawrev-3979	859	15	'	'	PART
inlawrev-3979	859	16	tax	tax	NOUN
inlawrev-3979	859	17	rate	rate	NOUN
inlawrev-3979	859	18	from	from	ADP
inlawrev-3979	859	19	6	6	NUM
inlawrev-3979	859	20	%	%	NOUN
inlawrev-3979	859	21	to	to	ADP
inlawrev-3979	859	22	8%.242	8%.242	NOUN
inlawrev-3979	859	23	additionally	additionally	ADV
inlawrev-3979	859	24	,	,	PUNCT
inlawrev-3979	859	25	from	from	ADP
inlawrev-3979	859	26	july	july	PROPN
inlawrev-3979	859	27	1	1	NUM
inlawrev-3979	859	28	,	,	PUNCT
inlawrev-3979	859	29	2007	2007	NUM
inlawrev-3979	859	30	through	through	ADP
inlawrev-3979	859	31	december	december	PROPN
inlawrev-3979	859	32	31	31	NUM
inlawrev-3979	859	33	,	,	PUNCT
inlawrev-3979	859	34	2009	2009	NUM
inlawrev-3979	859	35	,	,	PUNCT
inlawrev-3979	859	36	the	the	DET
inlawrev-3979	859	37	vanderburgh	vanderburgh	PROPN
inlawrev-3979	859	38	county	county	NOUN
inlawrev-3979	859	39	treasurer	treasurer	NOUN
inlawrev-3979	859	40	is	be	AUX
inlawrev-3979	859	41	to	to	PART
inlawrev-3979	859	42	deposit	deposit	VERB
inlawrev-3979	859	43	in	in	ADP
inlawrev-3979	859	44	the	the	DET
inlawrev-3979	859	45	tourism	tourism	NOUN
inlawrev-3979	859	46	capital	capital	NOUN
inlawrev-3979	859	47	improvement	improvement	NOUN
inlawrev-3979	859	48	fund	fund	PROPN
inlawrev-3979	859	49	the	the	DET
inlawrev-3979	859	50	amount	amount	NOUN
inlawrev-3979	859	51	of	of	ADP
inlawrev-3979	859	52	revenue	revenue	NOUN
inlawrev-3979	859	53	generated	generate	VERB
inlawrev-3979	859	54	from	from	ADP
inlawrev-3979	859	55	a	a	DET
inlawrev-3979	859	56	3.5	3.5	NUM
inlawrev-3979	859	57	%	%	NOUN
inlawrev-3979	859	58	rate	rate	NOUN
inlawrev-3979	859	59	,	,	PUNCT
inlawrev-3979	859	60	and	and	CCONJ
inlawrev-3979	859	61	from	from	ADP
inlawrev-3979	859	62	january	january	PROPN
inlawrev-3979	859	63	1	1	NUM
inlawrev-3979	859	64	,	,	PUNCT
inlawrev-3979	859	65	2010	2010	NUM
inlawrev-3979	859	66	,	,	PUNCT
inlawrev-3979	859	67	the	the	DET
inlawrev-3979	859	68	fund	fund	NOUN
inlawrev-3979	859	69	is	be	AUX
inlawrev-3979	859	70	to	to	PART
inlawrev-3979	859	71	receive	receive	VERB
inlawrev-3979	859	72	the	the	DET
inlawrev-3979	859	73	amount	amount	NOUN
inlawrev-3979	859	74	of	of	ADP
inlawrev-3979	859	75	tax	tax	NOUN
inlawrev-3979	859	76	generated	generate	VERB
inlawrev-3979	859	77	fromarateof4.5	fromarateof4.5	PROPN
inlawrev-3979	859	78	%	%	NOUN
inlawrev-3979	859	79	.	.	PUNCT
inlawrev-3979	860	1	243	243	NUM
inlawrev-3979	860	2	allen	allen	PROPN
inlawrev-3979	860	3	county	county	PROPN
inlawrev-3979	860	4	may	may	AUX
inlawrev-3979	860	5	also	also	ADV
inlawrev-3979	860	6	increase	increase	VERB
inlawrev-3979	860	7	its	its	PRON
inlawrev-3979	860	8	innkeepers	innkeeper	NOUN
inlawrev-3979	860	9	'	'	PART
inlawrev-3979	860	10	tax	tax	NOUN
inlawrev-3979	860	11	starting	start	VERB
inlawrev-3979	860	12	july	july	PROPN
inlawrev-3979	860	13	1	1	NUM
inlawrev-3979	860	14	,	,	PUNCT
inlawrev-3979	860	15	2007	2007	NUM
inlawrev-3979	860	16	,	,	PUNCT
inlawrev-3979	860	17	from	from	ADP
inlawrev-3979	860	18	6	6	NUM
inlawrev-3979	860	19	%	%	NOUN
inlawrev-3979	860	20	to	to	PART
inlawrev-3979	860	21	7	7	NUM
inlawrev-3979	860	22	%	%	NOUN
inlawrev-3979	860	23	to	to	PART
inlawrev-3979	860	24	provide	provide	VERB
inlawrev-3979	860	25	grants	grant	NOUN
inlawrev-3979	860	26	to	to	ADP
inlawrev-3979	860	27	the	the	DET
inlawrev-3979	860	28	convention	convention	NOUN
inlawrev-3979	860	29	and	and	CCONJ
inlawrev-3979	860	30	visitor	visitor	PROPN
inlawrev-3979	860	31	bureau	bureau	PROPN
inlawrev-3979	860	32	.	.	PUNCT
inlawrev-3979	861	1	244	244	NUM
inlawrev-3979	861	2	m.	m.	NOUN
inlawrev-3979	861	3	motor	motor	NOUN
inlawrev-3979	861	4	carrier	carrier	NOUN
inlawrev-3979	861	5	services	service	NOUN
inlawrev-3979	861	6	definitions	definition	NOUN
inlawrev-3979	861	7	of	of	ADP
inlawrev-3979	861	8	"	"	PUNCT
inlawrev-3979	861	9	freight	freight	NOUN
inlawrev-3979	861	10	forwarders	forwarder	NOUN
inlawrev-3979	861	11	,	,	PUNCT
inlawrev-3979	861	12	"	"	PUNCT
inlawrev-3979	861	13	"	"	PUNCT
inlawrev-3979	861	14	brokers	broker	NOUN
inlawrev-3979	861	15	,	,	PUNCT
inlawrev-3979	861	16	"	"	PUNCT
inlawrev-3979	861	17	and	and	CCONJ
inlawrev-3979	861	18	"	"	PUNCT
inlawrev-3979	861	19	leasing	leasing	NOUN
inlawrev-3979	861	20	companies	company	NOUN
inlawrev-3979	861	21	"	"	PUNCT
inlawrev-3979	861	22	are	be	AUX
inlawrev-3979	861	23	now	now	ADV
inlawrev-3979	861	24	included	include	VERB
inlawrev-3979	861	25	in	in	ADP
inlawrev-3979	861	26	i.c	i.c	PROPN
inlawrev-3979	861	27	.	.	PUNCT
inlawrev-3979	862	1	§	§	PROPN
inlawrev-3979	862	2	§	§	PROPN
inlawrev-3979	862	3	8	8	NUM
inlawrev-3979	862	4	-	-	SYM
inlawrev-3979	862	5	2.1	2.1	NUM
inlawrev-3979	862	6	-	-	PUNCT
inlawrev-3979	862	7	17	17	NUM
inlawrev-3979	862	8	-	-	SYM
inlawrev-3979	862	9	2	2	NUM
inlawrev-3979	862	10	,	,	PUNCT
inlawrev-3979	862	11	8	8	NUM
inlawrev-3979	862	12	-	-	SYM
inlawrev-3979	862	13	2.1	2.1	NUM
inlawrev-3979	862	14	-	-	PUNCT
inlawrev-3979	862	15	17	17	NUM
inlawrev-3979	862	16	-	-	SYM
inlawrev-3979	862	17	7.5	7.5	NUM
inlawrev-3979	862	18	,	,	PUNCT
inlawrev-3979	862	19	and	and	CCONJ
inlawrev-3979	862	20	8	8	NUM
inlawrev-3979	862	21	-	-	SYM
inlawrev-3979	862	22	2	2	NUM
inlawrev-3979	862	23	.	.	NOUN
inlawrev-3979	862	24	1	1	NUM
inlawrev-3979	862	25	-	-	SYM
inlawrev-3979	862	26	17	17	NUM
inlawrev-3979	862	27	-	-	SYM
inlawrev-3979	862	28	9	9	NUM
inlawrev-3979	862	29	.	.	NOUN
inlawrev-3979	862	30	1	1	NUM
inlawrev-3979	862	31	.	.	NUM
inlawrev-3979	862	32	245	245	NUM
inlawrev-3979	862	33	under	under	ADP
inlawrev-3979	862	34	revised	revise	VERB
inlawrev-3979	862	35	i.c	i.c	PROPN
inlawrev-3979	862	36	.	.	PUNCT
inlawrev-3979	862	37	§	§	PROPN
inlawrev-3979	862	38	8	8	NUM
inlawrev-3979	862	39	-	-	SYM
inlawrev-3979	862	40	2.1	2.1	NUM
inlawrev-3979	862	41	-	-	PUNCT
inlawrev-3979	862	42	20	20	NUM
inlawrev-3979	862	43	-	-	SYM
inlawrev-3979	862	44	4	4	NUM
inlawrev-3979	862	45	,	,	PUNCT
inlawrev-3979	862	46	the	the	DET
inlawrev-3979	862	47	freight	freight	NOUN
inlawrev-3979	862	48	forwarders	forwarder	NOUN
inlawrev-3979	862	49	,	,	PUNCT
inlawrev-3979	862	50	brokers	broker	NOUN
inlawrev-3979	862	51	,	,	PUNCT
inlawrev-3979	862	52	and	and	CCONJ
inlawrev-3979	862	53	leasing	leasing	NOUN
inlawrev-3979	862	54	companies	company	NOUN
inlawrev-3979	862	55	are	be	AUX
inlawrev-3979	862	56	all	all	ADV
inlawrev-3979	862	57	subject	subject	ADJ
inlawrev-3979	862	58	to	to	ADP
inlawrev-3979	862	59	regulation	regulation	NOUN
inlawrev-3979	862	60	by	by	ADP
inlawrev-3979	862	61	the	the	DET
inlawrev-3979	862	62	dosr	dosr	ADJ
inlawrev-3979	862	63	if	if	SCONJ
inlawrev-3979	862	64	they	they	PRON
inlawrev-3979	862	65	hold	hold	VERB
inlawrev-3979	862	66	themselves	themselves	PRON
inlawrev-3979	862	67	out	out	ADP
inlawrev-3979	862	68	as	as	ADP
inlawrev-3979	862	69	a	a	DET
inlawrev-3979	862	70	provider	provider	NOUN
inlawrev-3979	862	71	of	of	ADP
inlawrev-3979	862	72	transportation	transportation	NOUN
inlawrev-3979	862	73	or	or	CCONJ
inlawrev-3979	862	74	property	property	NOUN
inlawrev-3979	862	75	for	for	ADP
inlawrev-3979	862	76	compensation	compensation	NOUN
inlawrev-3979	862	77	.	.	PUNCT
inlawrev-3979	863	1	246	246	NUM
inlawrev-3979	863	2	a	a	DET
inlawrev-3979	863	3	new	new	ADJ
inlawrev-3979	863	4	retroactive	retroactive	ADJ
inlawrev-3979	863	5	provision	provision	NOUN
inlawrev-3979	863	6	added	add	VERB
inlawrev-3979	863	7	to	to	ADP
inlawrev-3979	863	8	i.c	i.c	PROPN
inlawrev-3979	863	9	.	.	PUNCT
inlawrev-3979	864	1	§	§	PROPN
inlawrev-3979	864	2	8	8	NUM
inlawrev-3979	864	3	-	-	SYM
inlawrev-3979	864	4	2.1	2.1	NUM
inlawrev-3979	864	5	-	-	PUNCT
inlawrev-3979	864	6	20	20	NUM
inlawrev-3979	864	7	-	-	SYM
inlawrev-3979	864	8	9	9	NUM
inlawrev-3979	864	9	clarifies	clarifie	NOUN
inlawrev-3979	864	10	that	that	SCONJ
inlawrev-3979	864	11	if	if	SCONJ
inlawrev-3979	864	12	there	there	ADV
inlawrev-3979	864	13	237	237	NUM
inlawrev-3979	864	14	.	.	PUNCT
inlawrev-3979	865	1	mat	mat	NOUN
inlawrev-3979	865	2	3071	3071	NUM
inlawrev-3979	865	3	-	-	SYM
inlawrev-3979	865	4	72	72	NUM
inlawrev-3979	865	5	.	.	PUNCT
inlawrev-3979	866	1	238	238	NUM
inlawrev-3979	866	2	.	.	NOUN
inlawrev-3979	867	1	2007	2007	NUM
inlawrev-3979	867	2	ind	ind	NOUN
inlawrev-3979	867	3	.	.	PUNCT
inlawrev-3979	868	1	acts	act	VERB
inlawrev-3979	868	2	4303	4303	NUM
inlawrev-3979	868	3	-	-	SYM
inlawrev-3979	868	4	04	04	NUM
inlawrev-3979	868	5	.	.	PUNCT
inlawrev-3979	869	1	239	239	NUM
inlawrev-3979	869	2	.	.	PUNCT
inlawrev-3979	870	1	ind	ind	PROPN
inlawrev-3979	870	2	.	.	PUNCT
inlawrev-3979	871	1	code	code	PROPN
inlawrev-3979	871	2	§	§	PROPN
inlawrev-3979	871	3	6	6	NUM
inlawrev-3979	871	4	-	-	SYM
inlawrev-3979	871	5	8.1	8.1	NUM
inlawrev-3979	871	6	-	-	PUNCT
inlawrev-3979	871	7	3	3	NUM
inlawrev-3979	871	8	-	-	SYM
inlawrev-3979	871	9	20	20	NUM
inlawrev-3979	871	10	(	(	PUNCT
inlawrev-3979	871	11	supp	supp	PROPN
inlawrev-3979	871	12	.	.	PUNCT
inlawrev-3979	872	1	2007	2007	NUM
inlawrev-3979	872	2	)	)	PUNCT
inlawrev-3979	872	3	(	(	PUNCT
inlawrev-3979	872	4	as	as	SCONJ
inlawrev-3979	872	5	added	add	VERB
inlawrev-3979	872	6	by	by	ADP
inlawrev-3979	872	7	2007	2007	NUM
inlawrev-3979	872	8	ind	ind	NOUN
inlawrev-3979	872	9	.	.	PUNCT
inlawrev-3979	873	1	acts	act	VERB
inlawrev-3979	873	2	4131	4131	NUM
inlawrev-3979	873	3	)	)	PUNCT
inlawrev-3979	873	4	.	.	PUNCT
inlawrev-3979	874	1	240	240	NUM
inlawrev-3979	874	2	.	.	X
inlawrev-3979	874	3	2007	2007	NUM
inlawrev-3979	874	4	ind	ind	NOUN
inlawrev-3979	874	5	.	.	PUNCT
inlawrev-3979	875	1	acts	act	VERB
inlawrev-3979	875	2	3688	3688	NUM
inlawrev-3979	875	3	-	-	SYM
inlawrev-3979	875	4	90	90	NUM
inlawrev-3979	875	5	.	.	PUNCT
inlawrev-3979	876	1	241	241	X
inlawrev-3979	876	2	.	.	PUNCT
inlawrev-3979	877	1	ind	ind	PROPN
inlawrev-3979	877	2	.	.	PUNCT
inlawrev-3979	878	1	code	code	PROPN
inlawrev-3979	878	2	§	§	PROPN
inlawrev-3979	878	3	6	6	NUM
inlawrev-3979	878	4	-	-	SYM
inlawrev-3979	878	5	9	9	NUM
inlawrev-3979	878	6	-	-	PUNCT
inlawrev-3979	878	7	2	2	NUM
inlawrev-3979	878	8	-	-	SYM
inlawrev-3979	878	9	2	2	NUM
inlawrev-3979	878	10	(	(	PUNCT
inlawrev-3979	878	11	supp	supp	NOUN
inlawrev-3979	878	12	.	.	PUNCT
inlawrev-3979	879	1	2007	2007	NUM
inlawrev-3979	879	2	)	)	PUNCT
inlawrev-3979	879	3	(	(	PUNCT
inlawrev-3979	879	4	as	as	SCONJ
inlawrev-3979	879	5	amended	amend	VERB
inlawrev-3979	879	6	by	by	ADP
inlawrev-3979	879	7	2007	2007	NUM
inlawrev-3979	879	8	ind	ind	NOUN
inlawrev-3979	879	9	.	.	PUNCT
inlawrev-3979	880	1	acts	act	VERB
inlawrev-3979	880	2	3076	3076	NUM
inlawrev-3979	880	3	-	-	SYM
inlawrev-3979	880	4	80	80	NUM
inlawrev-3979	880	5	)	)	PUNCT
inlawrev-3979	880	6	.	.	PUNCT
inlawrev-3979	881	1	242	242	NUM
inlawrev-3979	881	2	.	.	PUNCT
inlawrev-3979	882	1	i	i	PRON
inlawrev-3979	882	2	d.	d.	PROPN
inlawrev-3979	882	3	§	§	PROPN
inlawrev-3979	882	4	6	6	NUM
inlawrev-3979	882	5	-	-	SYM
inlawrev-3979	882	6	9	9	NUM
inlawrev-3979	882	7	^	^	SYM
inlawrev-3979	882	8	2.5	2.5	NUM
inlawrev-3979	882	9	-	-	SYM
inlawrev-3979	882	10	6	6	NUM
inlawrev-3979	882	11	(	(	PUNCT
inlawrev-3979	882	12	as	as	SCONJ
inlawrev-3979	882	13	amended	amend	VERB
inlawrev-3979	882	14	by	by	ADP
inlawrev-3979	882	15	2007	2007	NUM
inlawrev-3979	882	16	ind	ind	NOUN
inlawrev-3979	882	17	.	.	PUNCT
inlawrev-3979	882	18	acts	act	VERB
inlawrev-3979	882	19	4008	4008	NUM
inlawrev-3979	882	20	-	-	SYM
inlawrev-3979	882	21	09	09	NUM
inlawrev-3979	882	22	)	)	PUNCT
inlawrev-3979	882	23	.	.	PUNCT
inlawrev-3979	883	1	243	243	NUM
inlawrev-3979	883	2	.	.	PUNCT
inlawrev-3979	884	1	i	i	PRON
inlawrev-3979	884	2	d.	d.	PROPN
inlawrev-3979	884	3	§	§	PROPN
inlawrev-3979	884	4	6	6	NUM
inlawrev-3979	884	5	-	-	SYM
inlawrev-3979	884	6	9	9	NUM
inlawrev-3979	884	7	-	-	NUM
inlawrev-3979	884	8	2.5	2.5	NUM
inlawrev-3979	884	9	-	-	SYM
inlawrev-3979	884	10	7.5	7.5	NUM
inlawrev-3979	884	11	(	(	PUNCT
inlawrev-3979	884	12	as	as	SCONJ
inlawrev-3979	884	13	amended	amend	VERB
inlawrev-3979	884	14	by	by	ADP
inlawrev-3979	884	15	2007	2007	NUM
inlawrev-3979	884	16	ind	ind	NOUN
inlawrev-3979	884	17	.	.	PUNCT
inlawrev-3979	885	1	acts	act	VERB
inlawrev-3979	885	2	4009	4009	NUM
inlawrev-3979	885	3	-	-	SYM
inlawrev-3979	885	4	10	10	NUM
inlawrev-3979	885	5	)	)	PUNCT
inlawrev-3979	885	6	.	.	PUNCT
inlawrev-3979	886	1	244	244	NUM
inlawrev-3979	886	2	.	.	PUNCT
inlawrev-3979	887	1	i	i	PRON
inlawrev-3979	887	2	d.	d.	PROPN
inlawrev-3979	887	3	§	§	PROPN
inlawrev-3979	887	4	6	6	NUM
inlawrev-3979	887	5	-	-	SYM
inlawrev-3979	887	6	9	9	NUM
inlawrev-3979	887	7	-	-	PUNCT
inlawrev-3979	887	8	9	9	NUM
inlawrev-3979	887	9	-	-	SYM
inlawrev-3979	887	10	3	3	NUM
inlawrev-3979	887	11	(	(	PUNCT
inlawrev-3979	887	12	as	as	SCONJ
inlawrev-3979	887	13	amended	amend	VERB
inlawrev-3979	887	14	by	by	ADP
inlawrev-3979	887	15	2007	2007	NUM
inlawrev-3979	887	16	ind	ind	NOUN
inlawrev-3979	887	17	.	.	PUNCT
inlawrev-3979	888	1	acts	act	VERB
inlawrev-3979	888	2	4010	4010	NUM
inlawrev-3979	888	3	-	-	SYM
inlawrev-3979	888	4	1	1	NUM
inlawrev-3979	888	5	1	1	NUM
inlawrev-3979	888	6	)	)	PUNCT
inlawrev-3979	888	7	.	.	PUNCT
inlawrev-3979	889	1	245	245	NUM
inlawrev-3979	889	2	.	.	X
inlawrev-3979	890	1	2007	2007	NUM
inlawrev-3979	890	2	ind	ind	NOUN
inlawrev-3979	890	3	.	.	PUNCT
inlawrev-3979	891	1	acts	act	VERB
inlawrev-3979	891	2	1190	1190	NUM
inlawrev-3979	891	3	-	-	SYM
inlawrev-3979	891	4	91	91	NUM
inlawrev-3979	891	5	.	.	PUNCT
inlawrev-3979	892	1	246	246	NUM
inlawrev-3979	892	2	.	.	PUNCT
inlawrev-3979	893	1	mat	mat	NOUN
inlawrev-3979	893	2	1191	1191	NUM
inlawrev-3979	893	3	.	.	PUNCT
inlawrev-3979	894	1	1294	1294	NUM
inlawrev-3979	894	2	indiana	indiana	PROPN
inlawrev-3979	894	3	law	law	PROPN
inlawrev-3979	894	4	review	review	NOUN
inlawrev-3979	894	5	[	[	X
inlawrev-3979	894	6	vol	vol	NOUN
inlawrev-3979	894	7	.	.	PUNCT
inlawrev-3979	895	1	41:1271	41:1271	NOUN
inlawrev-3979	895	2	is	be	AUX
inlawrev-3979	895	3	a	a	DET
inlawrev-3979	895	4	conflict	conflict	NOUN
inlawrev-3979	895	5	between	between	ADP
inlawrev-3979	895	6	indiana	indiana	PROPN
inlawrev-3979	895	7	law	law	PROPN
inlawrev-3979	895	8	and	and	CCONJ
inlawrev-3979	895	9	the	the	DET
inlawrev-3979	895	10	unified	unified	ADJ
inlawrev-3979	895	11	carrier	carrier	NOUN
inlawrev-3979	895	12	registration	registration	NOUN
inlawrev-3979	895	13	system	system	NOUN
inlawrev-3979	895	14	and	and	CCONJ
inlawrev-3979	895	15	the	the	DET
inlawrev-3979	895	16	regulations	regulation	NOUN
inlawrev-3979	895	17	adopted	adopt	VERB
inlawrev-3979	895	18	by	by	ADP
inlawrev-3979	895	19	the	the	DET
inlawrev-3979	895	20	united	united	PROPN
inlawrev-3979	895	21	states	states	PROPN
inlawrev-3979	895	22	secretary	secretary	PROPN
inlawrev-3979	895	23	of	of	ADP
inlawrev-3979	895	24	transportation	transportation	NOUN
inlawrev-3979	895	25	,	,	PUNCT
inlawrev-3979	895	26	then	then	ADV
inlawrev-3979	895	27	the	the	DET
inlawrev-3979	895	28	federal	federal	ADJ
inlawrev-3979	895	29	statute	statute	NOUN
inlawrev-3979	895	30	and	and	CCONJ
inlawrev-3979	895	31	regulations	regulation	NOUN
inlawrev-3979	895	32	control	control	NOUN
inlawrev-3979	895	33	.	.	PUNCT
inlawrev-3979	896	1	247	247	NUM
inlawrev-3979	896	2	another	another	DET
inlawrev-3979	896	3	retroactive	retroactive	ADJ
inlawrev-3979	896	4	provision	provision	NOUN
inlawrev-3979	896	5	provides	provide	VERB
inlawrev-3979	896	6	that	that	DET
inlawrev-3979	896	7	household	household	NOUN
inlawrev-3979	896	8	movers	mover	NOUN
inlawrev-3979	896	9	,	,	PUNCT
inlawrev-3979	896	10	transporters	transporter	NOUN
inlawrev-3979	896	11	of	of	ADP
inlawrev-3979	896	12	non	non	ADJ
inlawrev-3979	896	13	-	-	ADJ
inlawrev-3979	896	14	liquid	liquid	ADJ
inlawrev-3979	896	15	bulk	bulk	ADJ
inlawrev-3979	896	16	fertilizers	fertilizer	NOUN
inlawrev-3979	896	17	,	,	PUNCT
inlawrev-3979	896	18	trucks	truck	NOUN
inlawrev-3979	896	19	transporting	transport	VERB
inlawrev-3979	896	20	chemicals	chemical	NOUN
inlawrev-3979	896	21	for	for	ADP
inlawrev-3979	896	22	snow	snow	NOUN
inlawrev-3979	896	23	removal	removal	NOUN
inlawrev-3979	896	24	,	,	PUNCT
inlawrev-3979	896	25	and	and	CCONJ
inlawrev-3979	896	26	aggregate	aggregate	VERB
inlawrev-3979	896	27	transporters	transporter	NOUN
inlawrev-3979	896	28	whose	whose	DET
inlawrev-3979	896	29	trucks	truck	NOUN
inlawrev-3979	896	30	weigh	weigh	VERB
inlawrev-3979	896	31	less	less	ADJ
inlawrev-3979	896	32	than	than	ADP
inlawrev-3979	896	33	46,000	46,000	NUM
inlawrev-3979	896	34	pounds	pound	NOUN
inlawrev-3979	896	35	shall	shall	AUX
inlawrev-3979	896	36	be	be	AUX
inlawrev-3979	896	37	subject	subject	ADJ
inlawrev-3979	896	38	to	to	ADP
inlawrev-3979	896	39	the	the	DET
inlawrev-3979	896	40	statutes	statute	NOUN
inlawrev-3979	896	41	regulating	regulate	VERB
inlawrev-3979	896	42	motor	motor	NOUN
inlawrev-3979	896	43	carriers	carrier	NOUN
inlawrev-3979	896	44	that	that	PRON
inlawrev-3979	896	45	operate	operate	VERB
inlawrev-3979	896	46	intrastate	intrastate	ADJ
inlawrev-3979	896	47	.	.	PUNCT
inlawrev-3979	897	1	248	248	NUM
inlawrev-3979	897	2	the	the	DET
inlawrev-3979	897	3	ga	ga	PROPN
inlawrev-3979	897	4	amended	amend	VERB
inlawrev-3979	897	5	i.c	i.c	PROPN
inlawrev-3979	897	6	.	.	PUNCT
inlawrev-3979	898	1	§	§	PROPN
inlawrev-3979	898	2	8	8	NUM
inlawrev-3979	898	3	-	-	SYM
inlawrev-3979	898	4	2.1	2.1	NUM
inlawrev-3979	898	5	-	-	PUNCT
inlawrev-3979	898	6	24	24	NUM
inlawrev-3979	898	7	-	-	PUNCT
inlawrev-3979	898	8	4	4	NUM
inlawrev-3979	898	9	to	to	PART
inlawrev-3979	898	10	provide	provide	VERB
inlawrev-3979	898	11	that	that	SCONJ
inlawrev-3979	898	12	the	the	DET
inlawrev-3979	898	13	dosr	dosr	NOUN
inlawrev-3979	898	14	may	may	AUX
inlawrev-3979	898	15	certify	certify	VERB
inlawrev-3979	898	16	a	a	DET
inlawrev-3979	898	17	motor	motor	NOUN
inlawrev-3979	898	18	carrier	carrier	NOUN
inlawrev-3979	898	19	transporting	transport	VERB
inlawrev-3979	898	20	passengers	passenger	NOUN
inlawrev-3979	898	21	and	and	CCONJ
inlawrev-3979	898	22	may	may	AUX
inlawrev-3979	898	23	regulate	regulate	VERB
inlawrev-3979	898	24	and	and	CCONJ
inlawrev-3979	898	25	supervise	supervise	VERB
inlawrev-3979	898	26	safety	safety	NOUN
inlawrev-3979	898	27	,	,	PUNCT
inlawrev-3979	898	28	insurance	insurance	NOUN
inlawrev-3979	898	29	,	,	PUNCT
inlawrev-3979	898	30	methods	method	NOUN
inlawrev-3979	898	31	,	,	PUNCT
inlawrev-3979	898	32	and	and	CCONJ
inlawrev-3979	898	33	hours	hour	NOUN
inlawrev-3979	898	34	of	of	ADP
inlawrev-3979	898	35	operation	operation	NOUN
inlawrev-3979	898	36	of	of	ADP
inlawrev-3979	898	37	a	a	DET
inlawrev-3979	898	38	motor	motor	NOUN
inlawrev-3979	898	39	carrier	carrier	NOUN
inlawrev-3979	898	40	providing	provide	VERB
inlawrev-3979	898	41	transportation	transportation	NOUN
inlawrev-3979	898	42	of	of	ADP
inlawrev-3979	898	43	passengers	passenger	NOUN
inlawrev-3979	898	44	.	.	PUNCT
inlawrev-3979	899	1	the	the	DET
inlawrev-3979	899	2	ga	ga	PROPN
inlawrev-3979	899	3	amended	amend	VERB
inlawrev-3979	899	4	i.c	i.c	PROPN
inlawrev-3979	899	5	.	.	PUNCT
inlawrev-3979	899	6	§	§	PROPN
inlawrev-3979	899	7	8	8	NUM
inlawrev-3979	899	8	-	-	SYM
inlawrev-3979	899	9	2.1	2.1	NUM
inlawrev-3979	899	10	-	-	PUNCT
inlawrev-3979	899	11	24	24	NUM
inlawrev-3979	899	12	-	-	PUNCT
inlawrev-3979	899	13	21	21	NUM
inlawrev-3979	899	14	to	to	PART
inlawrev-3979	899	15	specify	specify	VERB
inlawrev-3979	899	16	that	that	SCONJ
inlawrev-3979	899	17	a	a	DET
inlawrev-3979	899	18	motor	motor	NOUN
inlawrev-3979	899	19	carrier	carrier	NOUN
inlawrev-3979	899	20	must	must	AUX
inlawrev-3979	899	21	display	display	VERB
inlawrev-3979	899	22	a	a	DET
inlawrev-3979	899	23	united	united	PROPN
inlawrev-3979	899	24	states	states	PROPN
inlawrev-3979	899	25	department	department	PROPN
inlawrev-3979	899	26	of	of	ADP
inlawrev-3979	899	27	transportation	transportation	NOUN
inlawrev-3979	899	28	number	number	NOUN
inlawrev-3979	899	29	on	on	ADP
inlawrev-3979	899	30	each	each	DET
inlawrev-3979	899	31	motor	motor	NOUN
inlawrev-3979	899	32	vehicle	vehicle	NOUN
inlawrev-3979	899	33	that	that	SCONJ
inlawrev-3979	899	34	the	the	DET
inlawrev-3979	899	35	motor	motor	NOUN
inlawrev-3979	899	36	carrier	carrier	NOUN
inlawrev-3979	899	37	operates	operate	VERB
inlawrev-3979	899	38	.	.	PUNCT
inlawrev-3979	900	1	250	250	NUM
inlawrev-3979	900	2	finally	finally	ADV
inlawrev-3979	900	3	,	,	PUNCT
inlawrev-3979	900	4	the	the	DET
inlawrev-3979	900	5	ga	ga	PROPN
inlawrev-3979	900	6	amended	amend	VERB
inlawrev-3979	900	7	i.c	i.c	PROPN
inlawrev-3979	900	8	.	.	PUNCT
inlawrev-3979	901	1	§	§	PROPN
inlawrev-3979	901	2	8	8	NUM
inlawrev-3979	901	3	-	-	SYM
inlawrev-3979	901	4	2	2	NUM
inlawrev-3979	901	5	.	.	NOUN
inlawrev-3979	901	6	1	1	NUM
inlawrev-3979	901	7	-241	-241	PROPN
inlawrev-3979	901	8	8	8	NUM
inlawrev-3979	901	9	to	to	PART
inlawrev-3979	901	10	incorporate	incorporate	VERB
inlawrev-3979	901	11	federal	federal	ADJ
inlawrev-3979	901	12	regulations	regulation	NOUN
inlawrev-3979	901	13	concerning	concern	VERB
inlawrev-3979	901	14	drug	drug	NOUN
inlawrev-3979	901	15	and	and	CCONJ
inlawrev-3979	901	16	alcohol	alcohol	NOUN
inlawrev-3979	901	17	testing	testing	NOUN
inlawrev-3979	901	18	,	,	PUNCT
inlawrev-3979	901	19	consumer	consumer	NOUN
inlawrev-3979	901	20	protection	protection	NOUN
inlawrev-3979	901	21	regulations	regulation	NOUN
inlawrev-3979	901	22	for	for	ADP
inlawrev-3979	901	23	interstate	interstate	ADJ
inlawrev-3979	901	24	household	household	NOUN
inlawrev-3979	901	25	movers	mover	NOUN
inlawrev-3979	901	26	,	,	PUNCT
inlawrev-3979	901	27	and	and	CCONJ
inlawrev-3979	901	28	special	special	ADJ
inlawrev-3979	901	29	training	training	NOUN
inlawrev-3979	901	30	requirements	requirement	NOUN
inlawrev-3979	901	31	for	for	ADP
inlawrev-3979	901	32	longer	long	ADJ
inlawrev-3979	901	33	combination	combination	NOUN
inlawrev-3979	901	34	vehicles	vehicle	NOUN
inlawrev-3979	901	35	into	into	ADP
inlawrev-3979	901	36	the	the	DET
inlawrev-3979	901	37	motor	motor	NOUN
inlawrev-3979	901	38	carrier	carrier	NOUN
inlawrev-3979	901	39	laws	law	NOUN
inlawrev-3979	901	40	.	.	PUNCT
inlawrev-3979	902	1	251	251	NUM
inlawrev-3979	902	2	the	the	DET
inlawrev-3979	902	3	amendment	amendment	NOUN
inlawrev-3979	902	4	also	also	ADV
inlawrev-3979	902	5	provides	provide	VERB
inlawrev-3979	902	6	that	that	SCONJ
inlawrev-3979	902	7	a	a	DET
inlawrev-3979	902	8	person	person	NOUN
inlawrev-3979	902	9	engaged	engage	VERB
inlawrev-3979	902	10	in	in	ADP
inlawrev-3979	902	11	the	the	DET
inlawrev-3979	902	12	construction	construction	NOUN
inlawrev-3979	902	13	business	business	NOUN
inlawrev-3979	902	14	is	be	AUX
inlawrev-3979	902	15	not	not	PART
inlawrev-3979	902	16	required	require	VERB
inlawrev-3979	902	17	to	to	PART
inlawrev-3979	902	18	have	have	VERB
inlawrev-3979	902	19	a	a	DET
inlawrev-3979	902	20	commercial	commercial	ADJ
inlawrev-3979	902	21	driver	driver	NOUN
inlawrev-3979	902	22	'	'	PART
inlawrev-3979	902	23	s	s	NOUN
inlawrev-3979	902	24	license	license	NOUN
inlawrev-3979	902	25	.	.	PUNCT
inlawrev-3979	903	1	252	252	NUM
inlawrev-3979	903	2	n.	n.	NOUN
inlawrev-3979	903	3	miscellaneous	miscellaneous	ADJ
inlawrev-3979	903	4	provisions	provision	NOUN
inlawrev-3979	903	5	to	to	PART
inlawrev-3979	903	6	help	help	VERB
inlawrev-3979	903	7	the	the	DET
inlawrev-3979	903	8	effort	effort	NOUN
inlawrev-3979	903	9	to	to	PART
inlawrev-3979	903	10	secure	secure	VERB
inlawrev-3979	903	11	indianapolis	indianapolis	PROPN
inlawrev-3979	903	12	a	a	DET
inlawrev-3979	903	13	bid	bid	NOUN
inlawrev-3979	903	14	for	for	ADP
inlawrev-3979	903	15	super	super	ADJ
inlawrev-3979	903	16	bowl	bowl	PROPN
inlawrev-3979	903	17	xlv	xlv	PROPN
inlawrev-3979	903	18	,	,	PUNCT
inlawrev-3979	903	19	the	the	DET
inlawrev-3979	903	20	ga	ga	PROPN
inlawrev-3979	903	21	enacted	enact	VERB
inlawrev-3979	903	22	i.c	i.c	PROPN
inlawrev-3979	903	23	.	.	PROPN
inlawrev-3979	903	24	§	§	PROPN
inlawrev-3979	903	25	6	6	NUM
inlawrev-3979	903	26	-	-	SYM
inlawrev-3979	903	27	8	8	NUM
inlawrev-3979	903	28	-	-	SYM
inlawrev-3979	903	29	12	12	NUM
inlawrev-3979	903	30	,	,	PUNCT
inlawrev-3979	903	31	which	which	PRON
inlawrev-3979	903	32	adds	add	VERB
inlawrev-3979	903	33	a	a	DET
inlawrev-3979	903	34	new	new	ADJ
inlawrev-3979	903	35	chapter	chapter	NOUN
inlawrev-3979	903	36	to	to	PART
inlawrev-3979	903	37	provide	provide	VERB
inlawrev-3979	903	38	the	the	DET
inlawrev-3979	903	39	nfl	nfl	NOUN
inlawrev-3979	903	40	and	and	CCONJ
inlawrev-3979	903	41	all	all	PRON
inlawrev-3979	903	42	of	of	ADP
inlawrev-3979	903	43	the	the	DET
inlawrev-3979	903	44	nfl	nfl	PROPN
inlawrev-3979	903	45	's	's	PART
inlawrev-3979	903	46	affiliates	affiliate	NOUN
inlawrev-3979	903	47	with	with	ADP
inlawrev-3979	903	48	an	an	DET
inlawrev-3979	903	49	exemption	exemption	NOUN
inlawrev-3979	903	50	from	from	ADP
inlawrev-3979	903	51	all	all	DET
inlawrev-3979	903	52	taxes	taxis	NOUN
inlawrev-3979	903	53	for	for	ADP
inlawrev-3979	903	54	property	property	NOUN
inlawrev-3979	903	55	owned	own	VERB
inlawrev-3979	903	56	,	,	PUNCT
inlawrev-3979	903	57	revenues	revenue	NOUN
inlawrev-3979	903	58	received	receive	VERB
inlawrev-3979	903	59	,	,	PUNCT
inlawrev-3979	903	60	and	and	CCONJ
inlawrev-3979	903	61	expenditures	expenditure	NOUN
inlawrev-3979	903	62	and	and	CCONJ
inlawrev-3979	903	63	transactions	transaction	NOUN
inlawrev-3979	903	64	of	of	ADP
inlawrev-3979	903	65	the	the	DET
inlawrev-3979	903	66	entities	entity	NOUN
inlawrev-3979	903	67	.	.	PUNCT
inlawrev-3979	904	1	253	253	NUM
inlawrev-3979	904	2	this	this	DET
inlawrev-3979	904	3	chapter	chapter	NOUN
inlawrev-3979	904	4	also	also	ADV
inlawrev-3979	904	5	provides	provide	VERB
inlawrev-3979	904	6	that	that	SCONJ
inlawrev-3979	904	7	the	the	DET
inlawrev-3979	904	8	sales	sale	NOUN
inlawrev-3979	904	9	of	of	ADP
inlawrev-3979	904	10	tickets	ticket	NOUN
inlawrev-3979	904	11	for	for	ADP
inlawrev-3979	904	12	the	the	DET
inlawrev-3979	904	13	super	super	ADJ
inlawrev-3979	904	14	bowl	bowl	NOUN
inlawrev-3979	904	15	are	be	AUX
inlawrev-3979	904	16	not	not	PART
inlawrev-3979	904	17	to	to	PART
inlawrev-3979	904	18	be	be	AUX
inlawrev-3979	904	19	subject	subject	ADJ
inlawrev-3979	904	20	to	to	ADP
inlawrev-3979	904	21	the	the	DET
inlawrev-3979	904	22	admissions	admission	NOUN
inlawrev-3979	904	23	tax	tax	NOUN
inlawrev-3979	904	24	.	.	PUNCT
inlawrev-3979	905	1	254	254	NUM
inlawrev-3979	905	2	the	the	DET
inlawrev-3979	905	3	ga	ga	PROPN
inlawrev-3979	905	4	also	also	ADV
inlawrev-3979	905	5	added	add	VERB
inlawrev-3979	905	6	i.c	i.c	PROPN
inlawrev-3979	905	7	.	.	PUNCT
inlawrev-3979	906	1	§	§	PROPN
inlawrev-3979	906	2	4	4	NUM
inlawrev-3979	906	3	-	-	SYM
inlawrev-3979	906	4	33	33	NUM
inlawrev-3979	906	5	-	-	SYM
inlawrev-3979	906	6	19	19	NUM
inlawrev-3979	906	7	,	,	PUNCT
inlawrev-3979	906	8	which	which	PRON
inlawrev-3979	906	9	creates	create	VERB
inlawrev-3979	906	10	the	the	DET
inlawrev-3979	906	11	license	license	NOUN
inlawrev-3979	906	12	control	control	NOUN
inlawrev-3979	906	13	division	division	NOUN
inlawrev-3979	906	14	within	within	ADP
inlawrev-3979	906	15	the	the	DET
inlawrev-3979	906	16	gaming	gaming	NOUN
inlawrev-3979	906	17	commission	commission	NOUN
inlawrev-3979	906	18	.	.	PUNCT
inlawrev-3979	907	1	255	255	NUM
inlawrev-3979	908	1	the	the	DET
inlawrev-3979	908	2	division	division	NOUN
inlawrev-3979	908	3	is	be	AUX
inlawrev-3979	908	4	established	establish	VERB
inlawrev-3979	908	5	to	to	PART
inlawrev-3979	908	6	conduct	conduct	VERB
inlawrev-3979	908	7	administrative	administrative	ADJ
inlawrev-3979	908	8	enforcement	enforcement	NOUN
inlawrev-3979	908	9	actions	action	NOUN
inlawrev-3979	908	10	against	against	ADP
inlawrev-3979	908	11	licensed	licensed	ADJ
inlawrev-3979	908	12	entities	entity	NOUN
inlawrev-3979	908	13	engaged	engage	VERB
inlawrev-3979	908	14	in	in	ADP
inlawrev-3979	908	15	unlawful	unlawful	ADJ
inlawrev-3979	908	16	gambling	gambling	NOUN
inlawrev-3979	908	17	.	.	PUNCT
inlawrev-3979	909	1	256	256	NUM
inlawrev-3979	909	2	a	a	DET
inlawrev-3979	909	3	licensed	licensed	ADJ
inlawrev-3979	909	4	entity	entity	NOUN
inlawrev-3979	909	5	includes	include	VERB
inlawrev-3979	909	6	a	a	DET
inlawrev-3979	909	7	holder	holder	NOUN
inlawrev-3979	909	8	of	of	ADP
inlawrev-3979	909	9	a	a	DET
inlawrev-3979	909	10	retail	retail	ADJ
inlawrev-3979	909	11	merchant	merchant	NOUN
inlawrev-3979	909	12	's	's	PART
inlawrev-3979	909	13	certificate	certificate	NOUN
inlawrev-3979	909	14	.	.	PUNCT
inlawrev-3979	910	1	257	257	NUM
inlawrev-3979	910	2	the	the	DET
inlawrev-3979	910	3	division	division	NOUN
inlawrev-3979	910	4	shall	shall	AUX
inlawrev-3979	910	5	conduct	conduct	VERB
inlawrev-3979	910	6	a	a	DET
inlawrev-3979	910	7	license	license	NOUN
inlawrev-3979	910	8	revocation	revocation	NOUN
inlawrev-3979	910	9	hearing	hearing	NOUN
inlawrev-3979	910	10	on	on	ADP
inlawrev-3979	910	11	behalf	behalf	NOUN
inlawrev-3979	910	12	247	247	NUM
inlawrev-3979	910	13	.	.	PUNCT
inlawrev-3979	911	1	i	i	PRON
inlawrev-3979	911	2	d.	d.	PROPN
inlawrev-3979	911	3	at	at	ADP
inlawrev-3979	911	4	1192	1192	NUM
inlawrev-3979	911	5	.	.	PUNCT
inlawrev-3979	912	1	248	248	NUM
inlawrev-3979	912	2	.	.	PUNCT
inlawrev-3979	913	1	ind	ind	PROPN
inlawrev-3979	913	2	.	.	PUNCT
inlawrev-3979	914	1	code	code	PROPN
inlawrev-3979	914	2	§	§	PROPN
inlawrev-3979	914	3	8	8	NUM
inlawrev-3979	914	4	-	-	SYM
inlawrev-3979	914	5	2.1	2.1	NUM
inlawrev-3979	914	6	-	-	PUNCT
inlawrev-3979	914	7	24	24	NUM
inlawrev-3979	914	8	-	-	SYM
inlawrev-3979	914	9	3	3	NUM
inlawrev-3979	914	10	(	(	PUNCT
inlawrev-3979	914	11	supp	supp	NOUN
inlawrev-3979	914	12	.	.	PUNCT
inlawrev-3979	915	1	2007	2007	NUM
inlawrev-3979	915	2	)	)	PUNCT
inlawrev-3979	915	3	(	(	PUNCT
inlawrev-3979	915	4	as	as	SCONJ
inlawrev-3979	915	5	amended	amend	VERB
inlawrev-3979	915	6	by	by	ADP
inlawrev-3979	915	7	2007	2007	NUM
inlawrev-3979	915	8	ind	ind	NOUN
inlawrev-3979	915	9	.	.	PUNCT
inlawrev-3979	916	1	acts	act	VERB
inlawrev-3979	916	2	1194	1194	NUM
inlawrev-3979	916	3	-	-	SYM
inlawrev-3979	916	4	95	95	NUM
inlawrev-3979	916	5	)	)	PUNCT
inlawrev-3979	916	6	.	.	PUNCT
inlawrev-3979	917	1	249	249	NUM
inlawrev-3979	917	2	.	.	X
inlawrev-3979	918	1	2007	2007	NUM
inlawrev-3979	918	2	ind	ind	NOUN
inlawrev-3979	918	3	.	.	PUNCT
inlawrev-3979	919	1	acts	act	VERB
inlawrev-3979	919	2	1195	1195	NUM
inlawrev-3979	919	3	-	-	SYM
inlawrev-3979	919	4	96	96	NUM
inlawrev-3979	919	5	.	.	PUNCT
inlawrev-3979	920	1	250	250	NUM
inlawrev-3979	920	2	.	.	PUNCT
inlawrev-3979	920	3	mat	mat	NOUN
inlawrev-3979	920	4	1196	1196	NUM
inlawrev-3979	920	5	-	-	SYM
inlawrev-3979	920	6	97	97	NUM
inlawrev-3979	920	7	.	.	PUNCT
inlawrev-3979	920	8	251	251	NUM
inlawrev-3979	920	9	.	.	PUNCT
inlawrev-3979	921	1	2007	2007	NUM
inlawrev-3979	921	2	ind	ind	NOUN
inlawrev-3979	921	3	.	.	PUNCT
inlawrev-3979	922	1	acts	act	VERB
inlawrev-3979	922	2	991	991	NUM
inlawrev-3979	922	3	-	-	SYM
inlawrev-3979	922	4	95	95	NUM
inlawrev-3979	922	5	.	.	PUNCT
inlawrev-3979	923	1	252	252	NUM
inlawrev-3979	923	2	.	.	PUNCT
inlawrev-3979	924	1	i	i	PRON
inlawrev-3979	924	2	d.	d.	PROPN
inlawrev-3979	924	3	253	253	NUM
inlawrev-3979	924	4	.	.	PUNCT
inlawrev-3979	924	5	2007	2007	NUM
inlawrev-3979	924	6	ind	ind	NOUN
inlawrev-3979	924	7	.	.	PUNCT
inlawrev-3979	925	1	acts	act	VERB
inlawrev-3979	925	2	3070	3070	NUM
inlawrev-3979	925	3	-	-	SYM
inlawrev-3979	925	4	71	71	NUM
inlawrev-3979	925	5	.	.	PUNCT
inlawrev-3979	925	6	254	254	NUM
inlawrev-3979	925	7	.	.	PUNCT
inlawrev-3979	926	1	i	i	PRON
inlawrev-3979	926	2	d.	d.	PROPN
inlawrev-3979	926	3	255	255	NUM
inlawrev-3979	926	4	.	.	PUNCT
inlawrev-3979	927	1	2007	2007	NUM
inlawrev-3979	927	2	ind	ind	NOUN
inlawrev-3979	927	3	.	.	PUNCT
inlawrev-3979	928	1	acts	act	VERB
inlawrev-3979	928	2	41	41	NUM
inlawrev-3979	928	3	16	16	NUM
inlawrev-3979	928	4	-	-	SYM
inlawrev-3979	928	5	18	18	NUM
inlawrev-3979	928	6	.	.	PUNCT
inlawrev-3979	928	7	256	256	NUM
inlawrev-3979	928	8	.	.	PUNCT
inlawrev-3979	929	1	i	i	PRON
inlawrev-3979	929	2	d.	d.	PROPN
inlawrev-3979	929	3	257	257	NUM
inlawrev-3979	929	4	.	.	PUNCT
inlawrev-3979	930	1	i	i	PRON
inlawrev-3979	930	2	d.	d.	PROPN
inlawrev-3979	930	3	2008	2008	NUM
inlawrev-3979	930	4	]	]	PUNCT
inlawrev-3979	930	5	tax	tax	NOUN
inlawrev-3979	930	6	law	law	NOUN
inlawrev-3979	930	7	1295	1295	NUM
inlawrev-3979	930	8	of	of	ADP
inlawrev-3979	930	9	the	the	DET
inlawrev-3979	930	10	dosr.258	dosr.258	PROPN
inlawrev-3979	930	11	a	a	DET
inlawrev-3979	930	12	memorandum	memorandum	NOUN
inlawrev-3979	930	13	of	of	ADP
inlawrev-3979	930	14	understanding	understanding	NOUN
inlawrev-3979	930	15	between	between	ADP
inlawrev-3979	930	16	the	the	DET
inlawrev-3979	930	17	commission	commission	NOUN
inlawrev-3979	930	18	and	and	CCONJ
inlawrev-3979	930	19	the	the	DET
inlawrev-3979	930	20	dosr	dosr	NOUN
inlawrev-3979	930	21	is	be	AUX
inlawrev-3979	930	22	required	require	VERB
inlawrev-3979	930	23	to	to	PART
inlawrev-3979	930	24	authorize	authorize	VERB
inlawrev-3979	930	25	the	the	DET
inlawrev-3979	930	26	division	division	NOUN
inlawrev-3979	930	27	's	's	PART
inlawrev-3979	930	28	license	license	NOUN
inlawrev-3979	930	29	revocation	revocation	NOUN
inlawrev-3979	930	30	actions.259	actions.259	VERB
inlawrev-3979	930	31	the	the	DET
inlawrev-3979	930	32	memorandum	memorandum	NOUN
inlawrev-3979	930	33	of	of	ADP
inlawrev-3979	930	34	understanding	understanding	NOUN
inlawrev-3979	930	35	must	must	AUX
inlawrev-3979	930	36	be	be	AUX
inlawrev-3979	930	37	completed	complete	VERB
inlawrev-3979	930	38	before	before	ADP
inlawrev-3979	930	39	january	january	PROPN
inlawrev-3979	930	40	1	1	NUM
inlawrev-3979	930	41	,	,	PUNCT
inlawrev-3979	930	42	2008	2008	NUM
inlawrev-3979	930	43	,	,	PUNCT
inlawrev-3979	930	44	and	and	CCONJ
inlawrev-3979	930	45	must	must	AUX
inlawrev-3979	930	46	describe	describe	VERB
inlawrev-3979	930	47	the	the	DET
inlawrev-3979	930	48	responsibilities	responsibility	NOUN
inlawrev-3979	930	49	of	of	ADP
inlawrev-3979	930	50	each	each	DET
inlawrev-3979	930	51	participating	participate	VERB
inlawrev-3979	930	52	agency	agency	NOUN
inlawrev-3979	930	53	.	.	PUNCT
inlawrev-3979	931	1	260	260	NUM
inlawrev-3979	932	1	the	the	DET
inlawrev-3979	932	2	ga	ga	PROPN
inlawrev-3979	932	3	added	add	VERB
inlawrev-3979	932	4	i.c	i.c	PROPN
inlawrev-3979	932	5	.	.	PROPN
inlawrev-3979	932	6	§	§	PROPN
inlawrev-3979	932	7	4	4	NUM
inlawrev-3979	932	8	-	-	SYM
inlawrev-3979	932	9	35	35	NUM
inlawrev-3979	932	10	-	-	PUNCT
inlawrev-3979	932	11	8	8	NUM
inlawrev-3979	932	12	-	-	SYM
inlawrev-3979	932	13	1	1	NUM
inlawrev-3979	932	14	to	to	PART
inlawrev-3979	932	15	create	create	VERB
inlawrev-3979	932	16	the	the	DET
inlawrev-3979	932	17	slot	slot	NOUN
inlawrev-3979	932	18	machine	machine	NOUN
inlawrev-3979	932	19	wagering	wager	VERB
inlawrev-3979	932	20	tax	tax	NOUN
inlawrev-3979	932	21	and	and	CCONJ
inlawrev-3979	932	22	require	require	VERB
inlawrev-3979	932	23	the	the	DET
inlawrev-3979	932	24	tax	tax	NOUN
inlawrev-3979	932	25	to	to	PART
inlawrev-3979	932	26	be	be	AUX
inlawrev-3979	932	27	remitted	remit	VERB
inlawrev-3979	932	28	to	to	ADP
inlawrev-3979	932	29	the	the	DET
inlawrev-3979	932	30	dosr	dosr	NOUN
inlawrev-3979	932	31	on	on	ADP
inlawrev-3979	932	32	a	a	DET
inlawrev-3979	932	33	daily	daily	ADJ
inlawrev-3979	932	34	basis.261	basis.261	NOUN
inlawrev-3979	932	35	the	the	DET
inlawrev-3979	932	36	deposit	deposit	NOUN
inlawrev-3979	932	37	must	must	AUX
inlawrev-3979	932	38	be	be	AUX
inlawrev-3979	932	39	made	make	VERB
inlawrev-3979	932	40	by	by	ADP
inlawrev-3979	932	41	the	the	DET
inlawrev-3979	932	42	close	close	NOUN
inlawrev-3979	932	43	of	of	ADP
inlawrev-3979	932	44	the	the	DET
inlawrev-3979	932	45	business	business	NOUN
inlawrev-3979	932	46	day	day	NOUN
inlawrev-3979	932	47	following	follow	VERB
inlawrev-3979	932	48	the	the	DET
inlawrev-3979	932	49	day	day	NOUN
inlawrev-3979	932	50	the	the	DET
inlawrev-3979	932	51	wagers	wager	NOUN
inlawrev-3979	932	52	were	be	AUX
inlawrev-3979	932	53	made	make	VERB
inlawrev-3979	932	54	.	.	PUNCT
inlawrev-3979	933	1	262	262	NUM
inlawrev-3979	933	2	further	far	ADV
inlawrev-3979	933	3	,	,	PUNCT
inlawrev-3979	933	4	the	the	DET
inlawrev-3979	933	5	dosr	dosr	NOUN
inlawrev-3979	933	6	may	may	AUX
inlawrev-3979	933	7	require	require	VERB
inlawrev-3979	933	8	the	the	DET
inlawrev-3979	933	9	payments	payment	NOUN
inlawrev-3979	933	10	to	to	PART
inlawrev-3979	933	11	be	be	AUX
inlawrev-3979	933	12	made	make	VERB
inlawrev-3979	933	13	by	by	ADP
inlawrev-3979	933	14	electronic	electronic	ADJ
inlawrev-3979	933	15	funds	fund	NOUN
inlawrev-3979	933	16	transfer	transfer	NOUN
inlawrev-3979	933	17	and	and	CCONJ
inlawrev-3979	933	18	allows	allow	VERB
inlawrev-3979	933	19	the	the	DET
inlawrev-3979	933	20	licensee	licensee	NOUN
inlawrev-3979	933	21	to	to	PART
inlawrev-3979	933	22	file	file	VERB
inlawrev-3979	933	23	a	a	DET
inlawrev-3979	933	24	monthly	monthly	ADJ
inlawrev-3979	933	25	report	report	NOUN
inlawrev-3979	933	26	to	to	PART
inlawrev-3979	933	27	reconcile	reconcile	VERB
inlawrev-3979	933	28	the	the	DET
inlawrev-3979	933	29	amounts	amount	NOUN
inlawrev-3979	933	30	remitted	remit	VERB
inlawrev-3979	933	31	to	to	ADP
inlawrev-3979	933	32	the	the	DET
inlawrev-3979	933	33	dosr.263	dosr.263	PROPN
inlawrev-3979	933	34	the	the	DET
inlawrev-3979	933	35	payment	payment	NOUN
inlawrev-3979	933	36	of	of	ADP
inlawrev-3979	933	37	the	the	DET
inlawrev-3979	933	38	tax	tax	NOUN
inlawrev-3979	933	39	is	be	AUX
inlawrev-3979	933	40	to	to	PART
inlawrev-3979	933	41	be	be	AUX
inlawrev-3979	933	42	accompanied	accompany	VERB
inlawrev-3979	933	43	by	by	ADP
inlawrev-3979	933	44	a	a	DET
inlawrev-3979	933	45	form	form	NOUN
inlawrev-3979	933	46	prescribed	prescribe	VERB
inlawrev-3979	933	47	by	by	ADP
inlawrev-3979	933	48	the	the	DET
inlawrev-3979	933	49	dosr	dosr	NOUN
inlawrev-3979	933	50	,	,	PUNCT
inlawrev-3979	933	51	and	and	CCONJ
inlawrev-3979	933	52	the	the	DET
inlawrev-3979	933	53	money	money	NOUN
inlawrev-3979	933	54	from	from	ADP
inlawrev-3979	933	55	the	the	DET
inlawrev-3979	933	56	slot	slot	NOUN
inlawrev-3979	933	57	machine	machine	NOUN
inlawrev-3979	933	58	tax	tax	NOUN
inlawrev-3979	933	59	is	be	AUX
inlawrev-3979	933	60	to	to	PART
inlawrev-3979	933	61	be	be	AUX
inlawrev-3979	933	62	deposited	deposit	VERB
inlawrev-3979	933	63	by	by	ADP
inlawrev-3979	933	64	the	the	DET
inlawrev-3979	933	65	dosr	dosr	NOUN
inlawrev-3979	933	66	in	in	ADP
inlawrev-3979	933	67	the	the	DET
inlawrev-3979	933	68	property	property	NOUN
inlawrev-3979	933	69	tax	tax	NOUN
inlawrev-3979	933	70	reduction	reduction	NOUN
inlawrev-3979	933	71	trust	trust	NOUN
inlawrev-3979	933	72	fund	fund	NOUN
inlawrev-3979	933	73	.	.	PUNCT
inlawrev-3979	934	1	264	264	NUM
inlawrev-3979	935	1	the	the	DET
inlawrev-3979	935	2	ga	ga	PROPN
inlawrev-3979	935	3	amended	amend	VERB
inlawrev-3979	935	4	i.c	i.c	PROPN
inlawrev-3979	935	5	.	.	PUNCT
inlawrev-3979	936	1	§	§	PROPN
inlawrev-3979	936	2	5	5	NUM
inlawrev-3979	936	3	-	-	SYM
inlawrev-3979	936	4	22	22	NUM
inlawrev-3979	936	5	-	-	PUNCT
inlawrev-3979	936	6	16	16	NUM
inlawrev-3979	936	7	-	-	SYM
inlawrev-3979	936	8	4	4	NUM
inlawrev-3979	936	9	to	to	PART
inlawrev-3979	936	10	eliminate	eliminate	VERB
inlawrev-3979	936	11	the	the	DET
inlawrev-3979	936	12	provision	provision	NOUN
inlawrev-3979	936	13	that	that	PRON
inlawrev-3979	936	14	a	a	DET
inlawrev-3979	936	15	person	person	NOUN
inlawrev-3979	936	16	selling	sell	VERB
inlawrev-3979	936	17	services	service	NOUN
inlawrev-3979	936	18	to	to	ADP
inlawrev-3979	936	19	the	the	DET
inlawrev-3979	936	20	state	state	NOUN
inlawrev-3979	936	21	must	must	AUX
inlawrev-3979	936	22	get	get	VERB
inlawrev-3979	936	23	a	a	DET
inlawrev-3979	936	24	tax	tax	NOUN
inlawrev-3979	936	25	clearance	clearance	NOUN
inlawrev-3979	936	26	from	from	ADP
inlawrev-3979	936	27	the	the	DET
inlawrev-3979	936	28	dosr.265	dosr.265	NOUN
inlawrev-3979	936	29	however	however	ADV
inlawrev-3979	936	30	,	,	PUNCT
inlawrev-3979	936	31	the	the	DET
inlawrev-3979	936	32	clearance	clearance	NOUN
inlawrev-3979	936	33	is	be	AUX
inlawrev-3979	936	34	still	still	ADV
inlawrev-3979	936	35	required	require	VERB
inlawrev-3979	936	36	for	for	ADP
inlawrev-3979	936	37	a	a	DET
inlawrev-3979	936	38	person	person	NOUN
inlawrev-3979	936	39	selling	sell	VERB
inlawrev-3979	936	40	tangible	tangible	ADJ
inlawrev-3979	936	41	personal	personal	ADJ
inlawrev-3979	936	42	property	property	NOUN
inlawrev-3979	936	43	.	.	PUNCT
inlawrev-3979	937	1	266	266	NUM
inlawrev-3979	937	2	the	the	DET
inlawrev-3979	937	3	ga	ga	PROPN
inlawrev-3979	937	4	amended	amend	VERB
inlawrev-3979	937	5	i.c	i.c	PROPN
inlawrev-3979	937	6	.	.	PUNCT
inlawrev-3979	938	1	§	§	PROPN
inlawrev-3979	938	2	9	9	NUM
inlawrev-3979	938	3	-	-	SYM
inlawrev-3979	938	4	28	28	NUM
inlawrev-3979	938	5	-	-	PUNCT
inlawrev-3979	938	6	4	4	NUM
inlawrev-3979	938	7	-	-	SYM
inlawrev-3979	938	8	6	6	NUM
inlawrev-3979	938	9	to	to	PART
inlawrev-3979	938	10	clarify	clarify	VERB
inlawrev-3979	938	11	the	the	DET
inlawrev-3979	938	12	due	due	ADJ
inlawrev-3979	938	13	date	date	NOUN
inlawrev-3979	938	14	for	for	ADP
inlawrev-3979	938	15	vehicles	vehicle	NOUN
inlawrev-3979	938	16	registered	register	VERB
inlawrev-3979	938	17	under	under	ADP
inlawrev-3979	938	18	the	the	DET
inlawrev-3979	938	19	international	international	ADJ
inlawrev-3979	938	20	registration	registration	NOUN
inlawrev-3979	938	21	plan	plan	NOUN
inlawrev-3979	938	22	to	to	PART
inlawrev-3979	938	23	be	be	AUX
inlawrev-3979	938	24	due	due	ADJ
inlawrev-3979	938	25	within	within	ADP
inlawrev-3979	938	26	fifteen	fifteen	NUM
inlawrev-3979	938	27	days	day	NOUN
inlawrev-3979	938	28	after	after	ADP
inlawrev-3979	938	29	the	the	DET
inlawrev-3979	938	30	mailing	mailing	NOUN
inlawrev-3979	938	31	date	date	NOUN
inlawrev-3979	938	32	on	on	ADP
inlawrev-3979	938	33	the	the	DET
inlawrev-3979	938	34	bill	bill	NOUN
inlawrev-3979	938	35	.	.	PUNCT
inlawrev-3979	939	1	267	267	NUM
inlawrev-3979	939	2	the	the	DET
inlawrev-3979	939	3	ga	ga	PROPN
inlawrev-3979	939	4	repealed	repeal	VERB
inlawrev-3979	939	5	the	the	DET
inlawrev-3979	939	6	annual	annual	ADJ
inlawrev-3979	939	7	$	$	SYM
inlawrev-3979	939	8	2.00	2.00	NUM
inlawrev-3979	939	9	renewal	renewal	NOUN
inlawrev-3979	939	10	fee	fee	NOUN
inlawrev-3979	939	11	for	for	ADP
inlawrev-3979	939	12	a	a	DET
inlawrev-3979	939	13	permanent	permanent	ADJ
inlawrev-3979	939	14	semitrailer	semitrailer	NOUN
inlawrev-3979	939	15	registration	registration	NOUN
inlawrev-3979	939	16	.	.	PUNCT
inlawrev-3979	940	1	268	268	NUM
inlawrev-3979	940	2	the	the	DET
inlawrev-3979	940	3	ga	ga	PROPN
inlawrev-3979	940	4	amended	amend	VERB
inlawrev-3979	940	5	i.c	i.c	PROPN
inlawrev-3979	940	6	.	.	PUNCT
inlawrev-3979	941	1	§	§	PROPN
inlawrev-3979	941	2	15	15	NUM
inlawrev-3979	941	3	-	-	SYM
inlawrev-3979	941	4	4	4	NUM
inlawrev-3979	941	5	-	-	PUNCT
inlawrev-3979	941	6	10	10	NUM
inlawrev-3979	941	7	-	-	PUNCT
inlawrev-3979	941	8	24.5	24.5	NUM
inlawrev-3979	941	9	to	to	PART
inlawrev-3979	941	10	provide	provide	VERB
inlawrev-3979	941	11	that	that	SCONJ
inlawrev-3979	941	12	the	the	DET
inlawrev-3979	941	13	corn	corn	NOUN
inlawrev-3979	941	14	market	market	NOUN
inlawrev-3979	941	15	development	development	NOUN
inlawrev-3979	941	16	account	account	NOUN
inlawrev-3979	941	17	shall	shall	AUX
inlawrev-3979	941	18	reimburse	reimburse	VERB
inlawrev-3979	941	19	the	the	DET
inlawrev-3979	941	20	state	state	NOUN
inlawrev-3979	941	21	for	for	ADP
inlawrev-3979	941	22	the	the	DET
inlawrev-3979	941	23	e85	e85	NOUN
inlawrev-3979	941	24	sales	sale	NOUN
inlawrev-3979	941	25	tax	tax	NOUN
inlawrev-3979	941	26	deduction	deduction	NOUN
inlawrev-3979	941	27	.	.	PUNCT
inlawrev-3979	942	1	269	269	NUM
inlawrev-3979	942	2	annually	annually	ADV
inlawrev-3979	942	3	beginning	begin	VERB
inlawrev-3979	942	4	on	on	ADP
inlawrev-3979	942	5	july	july	PROPN
inlawrev-3979	942	6	1	1	NUM
inlawrev-3979	942	7	,	,	PUNCT
inlawrev-3979	942	8	2008	2008	NUM
inlawrev-3979	942	9	,	,	PUNCT
inlawrev-3979	942	10	the	the	DET
inlawrev-3979	942	11	budget	budget	NOUN
inlawrev-3979	942	12	agency	agency	NOUN
inlawrev-3979	942	13	shall	shall	AUX
inlawrev-3979	942	14	transfer	transfer	VERB
inlawrev-3979	942	15	from	from	ADP
inlawrev-3979	942	16	the	the	DET
inlawrev-3979	942	17	corn	corn	NOUN
inlawrev-3979	942	18	market	market	NOUN
inlawrev-3979	942	19	development	development	NOUN
inlawrev-3979	942	20	account	account	VERB
inlawrev-3979	942	21	an	an	DET
inlawrev-3979	942	22	amount	amount	NOUN
inlawrev-3979	942	23	equal	equal	ADJ
inlawrev-3979	942	24	to	to	ADP
inlawrev-3979	942	25	the	the	DET
inlawrev-3979	942	26	lesser	less	ADJ
inlawrev-3979	942	27	of	of	ADP
inlawrev-3979	942	28	25	25	NUM
inlawrev-3979	942	29	%	%	NOUN
inlawrev-3979	942	30	of	of	ADP
inlawrev-3979	942	31	the	the	DET
inlawrev-3979	942	32	amount	amount	NOUN
inlawrev-3979	942	33	in	in	ADP
inlawrev-3979	942	34	the	the	DET
inlawrev-3979	942	35	account	account	NOUN
inlawrev-3979	942	36	or	or	CCONJ
inlawrev-3979	942	37	the	the	DET
inlawrev-3979	942	38	sum	sum	NOUN
inlawrev-3979	942	39	of	of	ADP
inlawrev-3979	942	40	all	all	DET
inlawrev-3979	942	41	deductions	deduction	NOUN
inlawrev-3979	942	42	allowed	allow	VERB
inlawrev-3979	942	43	for	for	ADP
inlawrev-3979	942	44	the	the	DET
inlawrev-3979	942	45	e85	e85	NOUN
inlawrev-3979	942	46	sales	sale	NOUN
inlawrev-3979	942	47	tax	tax	NOUN
inlawrev-3979	942	48	deduction	deduction	NOUN
inlawrev-3979	942	49	.	.	PUNCT
inlawrev-3979	943	1	270	270	NUM
inlawrev-3979	943	2	o.	o.	ADJ
inlawrev-3979	943	3	noncode	noncode	PROPN
inlawrev-3979	943	4	provisions	provision	NOUN
inlawrev-3979	943	5	public	public	ADJ
inlawrev-3979	943	6	law	law	NOUN
inlawrev-3979	943	7	3	3	NUM
inlawrev-3979	943	8	-	-	SYM
inlawrev-3979	943	9	2007	2007	NUM
inlawrev-3979	943	10	,	,	PUNCT
inlawrev-3979	943	11	section	section	NOUN
inlawrev-3979	943	12	1	1	NUM
inlawrev-3979	943	13	extends	extend	VERB
inlawrev-3979	943	14	the	the	DET
inlawrev-3979	943	15	nursing	nursing	NOUN
inlawrev-3979	943	16	home	home	NOUN
inlawrev-3979	943	17	quality	quality	NOUN
inlawrev-3979	943	18	care	care	NOUN
inlawrev-3979	943	19	assessment	assessment	NOUN
inlawrev-3979	943	20	fee	fee	NOUN
inlawrev-3979	943	21	from	from	ADP
inlawrev-3979	943	22	august	august	PROPN
inlawrev-3979	943	23	1	1	NUM
inlawrev-3979	943	24	,	,	PUNCT
inlawrev-3979	943	25	2007	2007	NUM
inlawrev-3979	943	26	until	until	ADP
inlawrev-3979	943	27	august	august	PROPN
inlawrev-3979	943	28	1	1	NUM
inlawrev-3979	943	29	,	,	PUNCT
inlawrev-3979	943	30	2009	2009	NUM
inlawrev-3979	943	31	.	.	PUNCT
inlawrev-3979	944	1	271	271	NUM
inlawrev-3979	944	2	258	258	NUM
inlawrev-3979	944	3	.	.	PUNCT
inlawrev-3979	945	1	i	i	PRON
inlawrev-3979	945	2	d.	d.	PROPN
inlawrev-3979	945	3	259	259	NUM
inlawrev-3979	945	4	.	.	PUNCT
inlawrev-3979	946	1	i	i	PRON
inlawrev-3979	946	2	d.	d.	PROPN
inlawrev-3979	946	3	260	260	NUM
inlawrev-3979	946	4	.	.	PUNCT
inlawrev-3979	947	1	i	i	PRON
inlawrev-3979	947	2	d.	d.	PROPN
inlawrev-3979	947	3	261	261	NUM
inlawrev-3979	947	4	.	.	PUNCT
inlawrev-3979	947	5	2007	2007	NUM
inlawrev-3979	947	6	ind	ind	NOUN
inlawrev-3979	947	7	.	.	PUNCT
inlawrev-3979	948	1	acts	act	VERB
inlawrev-3979	948	2	4266	4266	NUM
inlawrev-3979	948	3	-	-	SYM
inlawrev-3979	948	4	4302	4302	NUM
inlawrev-3979	948	5	.	.	PUNCT
inlawrev-3979	949	1	262	262	NUM
inlawrev-3979	949	2	.	.	PUNCT
inlawrev-3979	950	1	i	i	PRON
inlawrev-3979	950	2	d.	d.	PROPN
inlawrev-3979	950	3	263	263	NUM
inlawrev-3979	950	4	.	.	PUNCT
inlawrev-3979	951	1	i	i	PRON
inlawrev-3979	951	2	d.	d.	PROPN
inlawrev-3979	951	3	264	264	NUM
inlawrev-3979	951	4	.	.	PUNCT
inlawrev-3979	952	1	i	i	PRON
inlawrev-3979	952	2	d.	d.	PROPN
inlawrev-3979	952	3	265	265	NUM
inlawrev-3979	952	4	.	.	PUNCT
inlawrev-3979	953	1	2007	2007	NUM
inlawrev-3979	953	2	ind	ind	NOUN
inlawrev-3979	953	3	.	.	PUNCT
inlawrev-3979	954	1	acts	act	VERB
inlawrev-3979	954	2	3023	3023	NUM
inlawrev-3979	954	3	-	-	SYM
inlawrev-3979	954	4	24	24	NUM
inlawrev-3979	954	5	.	.	PUNCT
inlawrev-3979	954	6	266	266	NUM
inlawrev-3979	954	7	.	.	PUNCT
inlawrev-3979	955	1	i	i	PRON
inlawrev-3979	955	2	d.	d.	PROPN
inlawrev-3979	955	3	267	267	NUM
inlawrev-3979	955	4	.	.	PUNCT
inlawrev-3979	955	5	2007	2007	NUM
inlawrev-3979	955	6	ind	ind	NOUN
inlawrev-3979	955	7	.	.	PUNCT
inlawrev-3979	956	1	acts	act	VERB
inlawrev-3979	956	2	1197	1197	NUM
inlawrev-3979	956	3	-	-	SYM
inlawrev-3979	956	4	98	98	NUM
inlawrev-3979	956	5	.	.	PUNCT
inlawrev-3979	956	6	268	268	NUM
inlawrev-3979	956	7	.	.	PUNCT
inlawrev-3979	957	1	ind	ind	PROPN
inlawrev-3979	957	2	.	.	PUNCT
inlawrev-3979	958	1	code	code	PROPN
inlawrev-3979	958	2	§	§	PROPN
inlawrev-3979	958	3	9	9	NUM
inlawrev-3979	958	4	-	-	SYM
inlawrev-3979	958	5	29	29	NUM
inlawrev-3979	958	6	-	-	SYM
inlawrev-3979	958	7	5	5	NUM
inlawrev-3979	958	8	-	-	SYM
inlawrev-3979	958	9	6	6	NUM
inlawrev-3979	958	10	(	(	PUNCT
inlawrev-3979	958	11	supp	supp	NOUN
inlawrev-3979	958	12	.	.	PUNCT
inlawrev-3979	959	1	2007	2007	NUM
inlawrev-3979	959	2	)	)	PUNCT
inlawrev-3979	959	3	(	(	PUNCT
inlawrev-3979	959	4	as	as	SCONJ
inlawrev-3979	959	5	amended	amend	VERB
inlawrev-3979	959	6	by	by	ADP
inlawrev-3979	959	7	2007	2007	NUM
inlawrev-3979	959	8	ind	ind	NOUN
inlawrev-3979	959	9	.	.	PUNCT
inlawrev-3979	960	1	acts	act	VERB
inlawrev-3979	960	2	1283	1283	NUM
inlawrev-3979	960	3	)	)	PUNCT
inlawrev-3979	960	4	.	.	PUNCT
inlawrev-3979	961	1	269	269	NUM
inlawrev-3979	961	2	.	.	NUM
inlawrev-3979	961	3	2007	2007	NUM
inlawrev-3979	961	4	ind	ind	NOUN
inlawrev-3979	961	5	.	.	PUNCT
inlawrev-3979	962	1	acts	act	VERB
inlawrev-3979	962	2	2999	2999	NUM
inlawrev-3979	962	3	-	-	SYM
inlawrev-3979	962	4	3000	3000	NUM
inlawrev-3979	962	5	.	.	PUNCT
inlawrev-3979	963	1	270	270	NUM
inlawrev-3979	963	2	.	.	PUNCT
inlawrev-3979	964	1	i	i	PRON
inlawrev-3979	964	2	d.	d.	PROPN
inlawrev-3979	964	3	271	271	NUM
inlawrev-3979	964	4	.	.	PUNCT
inlawrev-3979	964	5	2007	2007	NUM
inlawrev-3979	964	6	ind	ind	NOUN
inlawrev-3979	964	7	.	.	PUNCT
inlawrev-3979	965	1	acts	act	VERB
inlawrev-3979	965	2	951	951	NUM
inlawrev-3979	965	3	-	-	SYM
inlawrev-3979	965	4	55	55	NUM
inlawrev-3979	965	5	.	.	PUNCT
inlawrev-3979	966	1	1296	1296	NUM
inlawrev-3979	966	2	indiana	indiana	PROPN
inlawrev-3979	966	3	law	law	PROPN
inlawrev-3979	966	4	review	review	NOUN
inlawrev-3979	967	1	[	[	X
inlawrev-3979	967	2	vol	vol	NOUN
inlawrev-3979	967	3	.	.	PUNCT
inlawrev-3979	968	1	41:1271	41:1271	X
inlawrev-3979	968	2	public	public	ADJ
inlawrev-3979	968	3	law	law	NOUN
inlawrev-3979	968	4	2	2	NUM
inlawrev-3979	968	5	1	1	NUM
inlawrev-3979	968	6	1	1	NUM
inlawrev-3979	968	7	-2007	-2007	ADJ
inlawrev-3979	968	8	,	,	PUNCT
inlawrev-3979	968	9	section	section	NOUN
inlawrev-3979	968	10	54	54	NUM
inlawrev-3979	968	11	retroactively	retroactively	ADV
inlawrev-3979	968	12	provides	provide	VERB
inlawrev-3979	968	13	that	that	SCONJ
inlawrev-3979	968	14	a	a	DET
inlawrev-3979	968	15	retail	retail	ADJ
inlawrev-3979	968	16	merchant	merchant	NOUN
inlawrev-3979	968	17	that	that	PRON
inlawrev-3979	968	18	accepted	accept	VERB
inlawrev-3979	968	19	form	form	NOUN
inlawrev-3979	968	20	st135	st135	VERB
inlawrev-3979	968	21	as	as	ADP
inlawrev-3979	968	22	a	a	DET
inlawrev-3979	968	23	sales	sale	NOUN
inlawrev-3979	968	24	tax	tax	NOUN
inlawrev-3979	968	25	exemption	exemption	NOUN
inlawrev-3979	968	26	certificate	certificate	NOUN
inlawrev-3979	968	27	for	for	ADP
inlawrev-3979	968	28	a	a	DET
inlawrev-3979	968	29	person	person	NOUN
inlawrev-3979	968	30	engaged	engage	VERB
inlawrev-3979	968	31	in	in	ADP
inlawrev-3979	968	32	transportation	transportation	NOUN
inlawrev-3979	968	33	can	can	AUX
inlawrev-3979	968	34	request	request	VERB
inlawrev-3979	968	35	a	a	DET
inlawrev-3979	968	36	refund	refund	NOUN
inlawrev-3979	968	37	for	for	ADP
inlawrev-3979	968	38	taxes	taxis	NOUN
inlawrev-3979	968	39	,	,	PUNCT
inlawrev-3979	968	40	penalties	penalty	NOUN
inlawrev-3979	968	41	,	,	PUNCT
inlawrev-3979	968	42	and	and	CCONJ
inlawrev-3979	968	43	interest	interest	NOUN
inlawrev-3979	968	44	paid	pay	VERB
inlawrev-3979	968	45	to	to	ADP
inlawrev-3979	968	46	the	the	DET
inlawrev-3979	968	47	dosr	dosr	ADJ
inlawrev-3979	968	48	or	or	CCONJ
inlawrev-3979	968	49	request	request	VERB
inlawrev-3979	968	50	the	the	DET
inlawrev-3979	968	51	dosr	dosr	NOUN
inlawrev-3979	968	52	to	to	PART
inlawrev-3979	968	53	satisfy	satisfy	VERB
inlawrev-3979	968	54	any	any	DET
inlawrev-3979	968	55	outstanding	outstanding	ADJ
inlawrev-3979	968	56	liabilities	liability	NOUN
inlawrev-3979	968	57	.	.	PUNCT
inlawrev-3979	969	1	272	272	NUM
inlawrev-3979	969	2	these	these	DET
inlawrev-3979	969	3	options	option	NOUN
inlawrev-3979	969	4	are	be	AUX
inlawrev-3979	969	5	available	available	ADJ
inlawrev-3979	969	6	until	until	ADP
inlawrev-3979	969	7	december	december	PROPN
inlawrev-3979	969	8	31	31	NUM
inlawrev-3979	969	9	,	,	PUNCT
inlawrev-3979	969	10	2008	2008	NUM
inlawrev-3979	969	11	.	.	PUNCT
inlawrev-3979	970	1	273	273	NUM
inlawrev-3979	970	2	public	public	ADJ
inlawrev-3979	970	3	law	law	NOUN
inlawrev-3979	970	4	145	145	NUM
inlawrev-3979	970	5	-	-	SYM
inlawrev-3979	970	6	2007	2007	NUM
inlawrev-3979	970	7	,	,	PUNCT
inlawrev-3979	970	8	section	section	NOUN
inlawrev-3979	970	9	17	17	NUM
inlawrev-3979	970	10	was	be	AUX
inlawrev-3979	970	11	added	add	VERB
inlawrev-3979	970	12	to	to	PART
inlawrev-3979	970	13	provide	provide	VERB
inlawrev-3979	970	14	that	that	SCONJ
inlawrev-3979	970	15	the	the	DET
inlawrev-3979	970	16	governor	governor	NOUN
inlawrev-3979	970	17	and	and	CCONJ
inlawrev-3979	970	18	dosr	dosr	ADJ
inlawrev-3979	970	19	commissioner	commissioner	NOUN
inlawrev-3979	970	20	"	"	PUNCT
inlawrev-3979	970	21	shall	shall	AUX
inlawrev-3979	970	22	take	take	VERB
inlawrev-3979	970	23	the	the	DET
inlawrev-3979	970	24	steps	step	NOUN
inlawrev-3979	970	25	necessary	necessary	ADJ
inlawrev-3979	970	26	for	for	SCONJ
inlawrev-3979	970	27	indiana	indiana	PROPN
inlawrev-3979	970	28	to	to	PART
inlawrev-3979	970	29	become	become	VERB
inlawrev-3979	970	30	an	an	DET
inlawrev-3979	970	31	associate	associate	ADJ
inlawrev-3979	970	32	member	member	NOUN
inlawrev-3979	970	33	of	of	ADP
inlawrev-3979	970	34	the	the	DET
inlawrev-3979	970	35	multistate	multistate	NOUN
inlawrev-3979	970	36	tax	tax	NOUN
inlawrev-3979	970	37	commission	commission	PROPN
inlawrev-3979	970	38	.	.	PUNCT
inlawrev-3979	970	39	"	"	PUNCT
inlawrev-3979	971	1	274	274	NUM
inlawrev-3979	971	2	public	public	ADJ
inlawrev-3979	971	3	law	law	NOUN
inlawrev-3979	971	4	16	16	NUM
inlawrev-3979	971	5	-	-	SYM
inlawrev-3979	971	6	2007	2007	NUM
inlawrev-3979	971	7	,	,	PUNCT
inlawrev-3979	971	8	section	section	NOUN
inlawrev-3979	971	9	4	4	NUM
inlawrev-3979	971	10	provides	provide	VERB
inlawrev-3979	971	11	that	that	SCONJ
inlawrev-3979	971	12	the	the	DET
inlawrev-3979	971	13	exemption	exemption	NOUN
inlawrev-3979	971	14	provided	provide	VERB
inlawrev-3979	971	15	in	in	ADP
inlawrev-3979	971	16	i.c	i.c	PROPN
inlawrev-3979	971	17	.	.	PUNCT
inlawrev-3979	972	1	§	§	PROPN
inlawrev-3979	972	2	6	6	NUM
inlawrev-3979	972	3	-	-	SYM
inlawrev-3979	972	4	2.3	2.3	NUM
inlawrev-3979	972	5	-	-	PUNCT
inlawrev-3979	972	6	4	4	NUM
inlawrev-3979	972	7	-	-	SYM
inlawrev-3979	972	8	6	6	NUM
inlawrev-3979	972	9	(	(	PUNCT
inlawrev-3979	972	10	utility	utility	NOUN
inlawrev-3979	972	11	receipts	receipt	NOUN
inlawrev-3979	972	12	tax	tax	NOUN
inlawrev-3979	972	13	)	)	PUNCT
inlawrev-3979	972	14	does	do	AUX
inlawrev-3979	972	15	not	not	PART
inlawrev-3979	972	16	mean	mean	VERB
inlawrev-3979	972	17	that	that	SCONJ
inlawrev-3979	972	18	the	the	DET
inlawrev-3979	972	19	gross	gross	ADJ
inlawrev-3979	972	20	receipts	receipt	NOUN
inlawrev-3979	972	21	were	be	AUX
inlawrev-3979	972	22	taxable	taxable	ADJ
inlawrev-3979	972	23	before	before	ADP
inlawrev-3979	972	24	the	the	DET
inlawrev-3979	972	25	enactment	enactment	NOUN
inlawrev-3979	972	26	of	of	ADP
inlawrev-3979	972	27	this	this	DET
inlawrev-3979	972	28	exemption	exemption	NOUN
inlawrev-3979	972	29	.	.	PUNCT
inlawrev-3979	973	1	275	275	NUM
inlawrev-3979	973	2	public	public	ADJ
inlawrev-3979	973	3	law	law	NOUN
inlawrev-3979	973	4	224	224	NUM
inlawrev-3979	973	5	-	-	SYM
inlawrev-3979	973	6	2007	2007	NUM
inlawrev-3979	973	7	,	,	PUNCT
inlawrev-3979	973	8	section	section	NOUN
inlawrev-3979	973	9	142	142	NUM
inlawrev-3979	973	10	provides	provide	VERB
inlawrev-3979	973	11	that	that	SCONJ
inlawrev-3979	973	12	any	any	DET
inlawrev-3979	973	13	ordinance	ordinance	NOUN
inlawrev-3979	973	14	adopted	adopt	VERB
inlawrev-3979	973	15	between	between	ADP
inlawrev-3979	973	16	january	january	PROPN
inlawrev-3979	973	17	1	1	NUM
inlawrev-3979	973	18	,	,	PUNCT
inlawrev-3979	973	19	2007	2007	NUM
inlawrev-3979	973	20	and	and	CCONJ
inlawrev-3979	973	21	april	april	PROPN
inlawrev-3979	973	22	1	1	NUM
inlawrev-3979	973	23	,	,	PUNCT
inlawrev-3979	973	24	2007	2007	NUM
inlawrev-3979	973	25	,	,	PUNCT
inlawrev-3979	973	26	concerning	concern	VERB
inlawrev-3979	973	27	cagit	cagit	PROPN
inlawrev-3979	973	28	,	,	PUNCT
inlawrev-3979	973	29	coit	coit	NOUN
inlawrev-3979	973	30	,	,	PUNCT
inlawrev-3979	973	31	or	or	CCONJ
inlawrev-3979	973	32	cedit	cedit	NOUN
inlawrev-3979	973	33	that	that	PRON
inlawrev-3979	973	34	was	be	AUX
inlawrev-3979	973	35	to	to	PART
inlawrev-3979	973	36	be	be	AUX
inlawrev-3979	973	37	effective	effective	ADJ
inlawrev-3979	973	38	on	on	ADP
inlawrev-3979	973	39	july	july	PROPN
inlawrev-3979	973	40	1	1	NUM
inlawrev-3979	973	41	,	,	PUNCT
inlawrev-3979	973	42	2007	2007	NUM
inlawrev-3979	973	43	,	,	PUNCT
inlawrev-3979	973	44	is	be	AUX
inlawrev-3979	973	45	to	to	PART
inlawrev-3979	973	46	now	now	ADV
inlawrev-3979	973	47	be	be	AUX
inlawrev-3979	973	48	effective	effective	ADJ
inlawrev-3979	973	49	on	on	ADP
inlawrev-3979	973	50	october	october	PROPN
inlawrev-3979	973	51	1	1	NUM
inlawrev-3979	973	52	,	,	PUNCT
inlawrev-3979	973	53	2007	2007	NUM
inlawrev-3979	973	54	.	.	PUNCT
inlawrev-3979	974	1	276	276	NUM
inlawrev-3979	974	2	public	public	ADJ
inlawrev-3979	974	3	law	law	NOUN
inlawrev-3979	974	4	224	224	NUM
inlawrev-3979	974	5	-	-	SYM
inlawrev-3979	974	6	2007	2007	NUM
inlawrev-3979	974	7	,	,	PUNCT
inlawrev-3979	974	8	section	section	NOUN
inlawrev-3979	974	9	145	145	NUM
inlawrev-3979	974	10	provides	provide	VERB
inlawrev-3979	974	11	that	that	SCONJ
inlawrev-3979	974	12	if	if	SCONJ
inlawrev-3979	974	13	monroe	monroe	PROPN
inlawrev-3979	974	14	county	county	PROPN
inlawrev-3979	974	15	adopts	adopt	VERB
inlawrev-3979	974	16	an	an	DET
inlawrev-3979	974	17	ordinance	ordinance	NOUN
inlawrev-3979	974	18	to	to	PART
inlawrev-3979	974	19	impose	impose	VERB
inlawrev-3979	974	20	the	the	DET
inlawrev-3979	974	21	additional	additional	ADJ
inlawrev-3979	974	22	coit	coit	NOUN
inlawrev-3979	974	23	authorized	authorize	VERB
inlawrev-3979	974	24	,	,	PUNCT
inlawrev-3979	974	25	then	then	ADV
inlawrev-3979	974	26	the	the	DET
inlawrev-3979	974	27	tax	tax	NOUN
inlawrev-3979	974	28	is	be	AUX
inlawrev-3979	974	29	to	to	PART
inlawrev-3979	974	30	take	take	VERB
inlawrev-3979	974	31	effect	effect	NOUN
inlawrev-3979	974	32	on	on	ADP
inlawrev-3979	974	33	july	july	PROPN
inlawrev-3979	974	34	1	1	NUM
inlawrev-3979	974	35	,	,	PUNCT
inlawrev-3979	974	36	2007	2007	NUM
inlawrev-3979	974	37	,	,	PUNCT
inlawrev-3979	974	38	or	or	CCONJ
inlawrev-3979	974	39	fifteen	fifteen	NUM
inlawrev-3979	974	40	days	day	NOUN
inlawrev-3979	974	41	after	after	SCONJ
inlawrev-3979	974	42	the	the	DET
inlawrev-3979	974	43	dosr	dosr	NOUN
inlawrev-3979	974	44	receives	receive	VERB
inlawrev-3979	974	45	a	a	DET
inlawrev-3979	974	46	notice	notice	NOUN
inlawrev-3979	974	47	that	that	SCONJ
inlawrev-3979	974	48	the	the	DET
inlawrev-3979	974	49	ordinance	ordinance	NOUN
inlawrev-3979	974	50	was	be	AUX
inlawrev-3979	974	51	adopted	adopt	VERB
inlawrev-3979	974	52	,	,	PUNCT
inlawrev-3979	974	53	whichever	whichever	PRON
inlawrev-3979	974	54	is	be	AUX
inlawrev-3979	974	55	later	later	ADJ
inlawrev-3979	974	56	.	.	PUNCT
inlawrev-3979	975	1	277	277	NUM
inlawrev-3979	975	2	public	public	ADJ
inlawrev-3979	975	3	law	law	NOUN
inlawrev-3979	975	4	224	224	NUM
inlawrev-3979	975	5	-	-	SYM
inlawrev-3979	975	6	2007	2007	NUM
inlawrev-3979	975	7	,	,	PUNCT
inlawrev-3979	975	8	section	section	NOUN
inlawrev-3979	975	9	146	146	NUM
inlawrev-3979	975	10	provides	provide	VERB
inlawrev-3979	975	11	that	that	SCONJ
inlawrev-3979	975	12	an	an	DET
inlawrev-3979	975	13	ordinance	ordinance	NOUN
inlawrev-3979	975	14	adopted	adopt	VERB
inlawrev-3979	975	15	before	before	ADP
inlawrev-3979	975	16	april	april	PROPN
inlawrev-3979	975	17	29	29	NUM
inlawrev-3979	975	18	,	,	PUNCT
inlawrev-3979	975	19	2007	2007	NUM
inlawrev-3979	975	20	,	,	PUNCT
inlawrev-3979	975	21	by	by	ADP
inlawrev-3979	975	22	howard	howard	PROPN
inlawrev-3979	975	23	county	county	NOUN
inlawrev-3979	975	24	that	that	PRON
inlawrev-3979	975	25	provided	provide	VERB
inlawrev-3979	975	26	for	for	ADP
inlawrev-3979	975	27	a	a	DET
inlawrev-3979	975	28	rate	rate	NOUN
inlawrev-3979	975	29	that	that	PRON
inlawrev-3979	975	30	was	be	AUX
inlawrev-3979	975	31	less	less	ADJ
inlawrev-3979	975	32	than	than	ADP
inlawrev-3979	975	33	0.25	0.25	NUM
inlawrev-3979	975	34	%	%	NOUN
inlawrev-3979	975	35	is	be	AUX
inlawrev-3979	975	36	legalized	legalize	VERB
inlawrev-3979	975	37	and	and	CCONJ
inlawrev-3979	975	38	validated.278	validated.278	NOUN
inlawrev-3979	975	39	public	public	ADJ
inlawrev-3979	975	40	law	law	NOUN
inlawrev-3979	975	41	218	218	NUM
inlawrev-3979	975	42	-	-	SYM
inlawrev-3979	975	43	2007	2007	NUM
inlawrev-3979	975	44	,	,	PUNCT
inlawrev-3979	975	45	section	section	NOUN
inlawrev-3979	975	46	54	54	NUM
inlawrev-3979	975	47	provides	provide	VERB
inlawrev-3979	975	48	that	that	SCONJ
inlawrev-3979	975	49	revenue	revenue	NOUN
inlawrev-3979	975	50	stamps	stamp	NOUN
inlawrev-3979	975	51	paid	pay	VERB
inlawrev-3979	975	52	for	for	ADP
inlawrev-3979	975	53	before	before	ADP
inlawrev-3979	975	54	july	july	PROPN
inlawrev-3979	975	55	1	1	NUM
inlawrev-3979	975	56	,	,	PUNCT
inlawrev-3979	975	57	2007	2007	NUM
inlawrev-3979	975	58	,	,	PUNCT
inlawrev-3979	975	59	and	and	CCONJ
inlawrev-3979	975	60	in	in	ADP
inlawrev-3979	975	61	the	the	DET
inlawrev-3979	975	62	possession	possession	NOUN
inlawrev-3979	975	63	of	of	ADP
inlawrev-3979	975	64	a	a	DET
inlawrev-3979	975	65	distributor	distributor	NOUN
inlawrev-3979	975	66	may	may	AUX
inlawrev-3979	975	67	be	be	AUX
inlawrev-3979	975	68	used	use	VERB
inlawrev-3979	975	69	if	if	SCONJ
inlawrev-3979	975	70	the	the	DET
inlawrev-3979	975	71	full	full	ADJ
inlawrev-3979	975	72	amount	amount	NOUN
inlawrev-3979	975	73	of	of	ADP
inlawrev-3979	975	74	the	the	DET
inlawrev-3979	975	75	tax	tax	NOUN
inlawrev-3979	975	76	increase	increase	NOUN
inlawrev-3979	975	77	is	be	AUX
inlawrev-3979	975	78	remitted	remit	VERB
inlawrev-3979	975	79	to	to	ADP
inlawrev-3979	975	80	the	the	DET
inlawrev-3979	975	81	dosr.279	dosr.279	NOUN
inlawrev-3979	975	82	public	public	ADJ
inlawrev-3979	975	83	law	law	NOUN
inlawrev-3979	975	84	42	42	NUM
inlawrev-3979	975	85	-	-	SYM
inlawrev-3979	975	86	2007	2007	NUM
inlawrev-3979	975	87	,	,	PUNCT
inlawrev-3979	975	88	section	section	NOUN
inlawrev-3979	975	89	20	20	NUM
inlawrev-3979	975	90	is	be	AUX
inlawrev-3979	975	91	retroactive	retroactive	ADJ
inlawrev-3979	975	92	and	and	CCONJ
inlawrev-3979	975	93	repeals	repeal	NOUN
inlawrev-3979	976	1	i.c	i.c	PROPN
inlawrev-3979	976	2	.	.	PUNCT
inlawrev-3979	977	1	§	§	PROPN
inlawrev-3979	977	2	8	8	NUM
inlawrev-3979	977	3	-	-	SYM
inlawrev-3979	977	4	2.1	2.1	NUM
inlawrev-3979	977	5	-	-	SYM
inlawrev-3979	977	6	21	21	NUM
inlawrev-3979	977	7	which	which	PRON
inlawrev-3979	977	8	regulated	regulate	VERB
inlawrev-3979	977	9	armored	armored	ADJ
inlawrev-3979	977	10	car	car	NOUN
inlawrev-3979	977	11	companies	company	NOUN
inlawrev-3979	977	12	that	that	PRON
inlawrev-3979	977	13	are	be	AUX
inlawrev-3979	977	14	now	now	ADV
inlawrev-3979	977	15	regulated	regulate	VERB
inlawrev-3979	977	16	under	under	ADP
inlawrev-3979	977	17	i.c	i.c	PROPN
inlawrev-3979	977	18	.	.	PUNCT
inlawrev-3979	978	1	§	§	PROPN
inlawrev-3979	978	2	8	8	NUM
inlawrev-3979	978	3	-	-	SYM
inlawrev-3979	978	4	2	2	NUM
inlawrev-3979	978	5	.	.	NOUN
inlawrev-3979	978	6	1	1	NUM
inlawrev-3979	978	7	24	24	NUM
inlawrev-3979	978	8	-	-	SYM
inlawrev-3979	978	9	18	18	NUM
inlawrev-3979	978	10	.	.	NOUN
inlawrev-3979	978	11	280	280	NUM
inlawrev-3979	978	12	ii	ii	NOUN
inlawrev-3979	978	13	.	.	PUNCT
inlawrev-3979	979	1	indiana	indiana	PROPN
inlawrev-3979	979	2	tax	tax	PROPN
inlawrev-3979	979	3	court	court	NOUN
inlawrev-3979	979	4	decisions	decision	VERB
inlawrev-3979	979	5	the	the	DET
inlawrev-3979	979	6	tax	tax	NOUN
inlawrev-3979	979	7	court	court	NOUN
inlawrev-3979	979	8	rendered	render	VERB
inlawrev-3979	979	9	a	a	DET
inlawrev-3979	979	10	variety	variety	NOUN
inlawrev-3979	979	11	of	of	ADP
inlawrev-3979	979	12	opinions	opinion	NOUN
inlawrev-3979	979	13	from	from	ADP
inlawrev-3979	979	14	january	january	PROPN
inlawrev-3979	979	15	1	1	NUM
inlawrev-3979	979	16	,	,	PUNCT
inlawrev-3979	979	17	2007	2007	NUM
inlawrev-3979	979	18	to	to	ADP
inlawrev-3979	979	19	december	december	PROPN
inlawrev-3979	979	20	3	3	NUM
inlawrev-3979	979	21	1	1	NUM
inlawrev-3979	979	22	,	,	PUNCT
inlawrev-3979	979	23	2007	2007	NUM
inlawrev-3979	979	24	.	.	PUNCT
inlawrev-3979	980	1	specifically	specifically	ADV
inlawrev-3979	980	2	,	,	PUNCT
inlawrev-3979	980	3	the	the	DET
inlawrev-3979	980	4	tax	tax	NOUN
inlawrev-3979	980	5	court	court	NOUN
inlawrev-3979	980	6	issued	issue	VERB
inlawrev-3979	980	7	eleven	eleven	NUM
inlawrev-3979	980	8	published	publish	VERB
inlawrev-3979	980	9	opinions	opinion	NOUN
inlawrev-3979	980	10	and	and	CCONJ
inlawrev-3979	980	11	decisions	decision	NOUN
inlawrev-3979	980	12	:	:	PUNCT
inlawrev-3979	980	13	six	six	NUM
inlawrev-3979	980	14	of	of	ADP
inlawrev-3979	980	15	which	which	PRON
inlawrev-3979	980	16	concerned	concern	VERB
inlawrev-3979	980	17	the	the	DET
inlawrev-3979	980	18	indiana	indiana	PROPN
inlawrev-3979	980	19	real	real	ADJ
inlawrev-3979	980	20	property	property	NOUN
inlawrev-3979	980	21	tax	tax	NOUN
inlawrev-3979	980	22	,	,	PUNCT
inlawrev-3979	980	23	one	one	NUM
inlawrev-3979	980	24	of	of	ADP
inlawrev-3979	980	25	which	which	PRON
inlawrev-3979	980	26	concerned	concern	VERB
inlawrev-3979	980	27	the	the	DET
inlawrev-3979	980	28	indiana	indiana	PROPN
inlawrev-3979	980	29	inheritance	inheritance	NOUN
inlawrev-3979	980	30	tax	tax	NOUN
inlawrev-3979	980	31	,	,	PUNCT
inlawrev-3979	980	32	two	two	NUM
inlawrev-3979	980	33	of	of	ADP
inlawrev-3979	980	34	which	which	PRON
inlawrev-3979	980	35	concerned	concerned	ADJ
inlawrev-3979	980	36	indiana	indiana	PROPN
inlawrev-3979	980	37	sales	sale	NOUN
inlawrev-3979	980	38	and	and	CCONJ
inlawrev-3979	980	39	use	use	VERB
inlawrev-3979	980	40	tax	tax	NOUN
inlawrev-3979	980	41	,	,	PUNCT
inlawrev-3979	980	42	one	one	NUM
inlawrev-3979	980	43	of	of	ADP
inlawrev-3979	980	44	which	which	PRON
inlawrev-3979	980	45	concerned	concern	VERB
inlawrev-3979	980	46	the	the	DET
inlawrev-3979	980	47	controlled	control	VERB
inlawrev-3979	980	48	substance	substance	NOUN
inlawrev-3979	980	49	excise	excise	NOUN
inlawrev-3979	980	50	tax	tax	NOUN
inlawrev-3979	980	51	,	,	PUNCT
inlawrev-3979	980	52	and	and	CCONJ
inlawrev-3979	980	53	one	one	NUM
inlawrev-3979	980	54	of	of	ADP
inlawrev-3979	980	55	272	272	NUM
inlawrev-3979	980	56	.	.	PUNCT
inlawrev-3979	980	57	2007	2007	NUM
inlawrev-3979	980	58	ind	ind	NOUN
inlawrev-3979	980	59	.	.	PUNCT
inlawrev-3979	981	1	acts	act	VERB
inlawrev-3979	981	2	3089	3089	NUM
inlawrev-3979	981	3	-	-	SYM
inlawrev-3979	981	4	90	90	NUM
inlawrev-3979	981	5	.	.	PUNCT
inlawrev-3979	981	6	273	273	NUM
inlawrev-3979	981	7	.	.	PUNCT
inlawrev-3979	982	1	i	i	PRON
inlawrev-3979	982	2	d.	d.	PROPN
inlawrev-3979	982	3	21a	21a	PROPN
inlawrev-3979	982	4	.	.	PUNCT
inlawrev-3979	983	1	2007	2007	NUM
inlawrev-3979	983	2	ind	ind	NOUN
inlawrev-3979	983	3	.	.	PUNCT
inlawrev-3979	984	1	acts	act	VERB
inlawrev-3979	984	2	2191	2191	NUM
inlawrev-3979	984	3	.	.	PUNCT
inlawrev-3979	985	1	275	275	NUM
inlawrev-3979	985	2	.	.	X
inlawrev-3979	985	3	2007	2007	NUM
inlawrev-3979	985	4	ind	ind	NOUN
inlawrev-3979	985	5	.	.	PUNCT
inlawrev-3979	986	1	acts	act	VERB
inlawrev-3979	986	2	978	978	NUM
inlawrev-3979	986	3	-	-	SYM
inlawrev-3979	986	4	79	79	NUM
inlawrev-3979	986	5	.	.	PUNCT
inlawrev-3979	987	1	276	276	NUM
inlawrev-3979	987	2	.	.	X
inlawrev-3979	987	3	2007	2007	NUM
inlawrev-3979	987	4	ind	ind	NOUN
inlawrev-3979	987	5	.	.	PUNCT
inlawrev-3979	988	1	acts	act	VERB
inlawrev-3979	988	2	4048	4048	NUM
inlawrev-3979	988	3	.	.	PUNCT
inlawrev-3979	989	1	277	277	NUM
inlawrev-3979	989	2	.	.	PUNCT
inlawrev-3979	990	1	i	i	PRON
inlawrev-3979	990	2	d.	d.	PROPN
inlawrev-3979	990	3	at	at	ADP
inlawrev-3979	990	4	4050	4050	NUM
inlawrev-3979	990	5	.	.	PUNCT
inlawrev-3979	991	1	278	278	NUM
inlawrev-3979	991	2	.	.	PUNCT
inlawrev-3979	992	1	i	i	PRON
inlawrev-3979	992	2	d.	d.	PROPN
inlawrev-3979	992	3	at	at	ADP
inlawrev-3979	992	4	4051	4051	NUM
inlawrev-3979	992	5	.	.	PUNCT
inlawrev-3979	993	1	279	279	NUM
inlawrev-3979	993	2	.	.	PUNCT
inlawrev-3979	994	1	2007	2007	NUM
inlawrev-3979	994	2	ind	ind	NOUN
inlawrev-3979	994	3	.	.	PUNCT
inlawrev-3979	995	1	acts	act	VERB
inlawrev-3979	995	2	3561	3561	NUM
inlawrev-3979	995	3	-	-	SYM
inlawrev-3979	995	4	62	62	NUM
inlawrev-3979	995	5	.	.	PUNCT
inlawrev-3979	996	1	280	280	NUM
inlawrev-3979	996	2	.	.	NOUN
inlawrev-3979	996	3	2007	2007	NUM
inlawrev-3979	996	4	ind	ind	NOUN
inlawrev-3979	996	5	.	.	PUNCT
inlawrev-3979	997	1	acts	act	VERB
inlawrev-3979	997	2	1198	1198	NUM
inlawrev-3979	997	3	.	.	PUNCT
inlawrev-3979	998	1	2008	2008	NUM
inlawrev-3979	998	2	]	]	PUNCT
inlawrev-3979	998	3	tax	tax	NOUN
inlawrev-3979	998	4	law	law	NOUN
inlawrev-3979	998	5	1297	1297	NUM
inlawrev-3979	998	6	which	which	PRON
inlawrev-3979	998	7	concerned	concern	VERB
inlawrev-3979	998	8	several	several	ADJ
inlawrev-3979	998	9	state	state	NOUN
inlawrev-3979	998	10	and	and	CCONJ
inlawrev-3979	998	11	local	local	ADJ
inlawrev-3979	998	12	taxation	taxation	NOUN
inlawrev-3979	998	13	issues	issue	NOUN
inlawrev-3979	998	14	.	.	PUNCT
inlawrev-3979	999	1	the	the	DET
inlawrev-3979	999	2	tax	tax	NOUN
inlawrev-3979	999	3	court	court	NOUN
inlawrev-3979	999	4	also	also	ADV
inlawrev-3979	999	5	issued	issue	VERB
inlawrev-3979	999	6	twenty	twenty	NUM
inlawrev-3979	999	7	-	-	PUNCT
inlawrev-3979	999	8	three	three	NUM
inlawrev-3979	999	9	unpublished	unpublished	ADJ
inlawrev-3979	999	10	opinions	opinion	NOUN
inlawrev-3979	999	11	:	:	PUNCT
inlawrev-3979	999	12	twenty	twenty	NUM
inlawrev-3979	999	13	of	of	ADP
inlawrev-3979	999	14	which	which	PRON
inlawrev-3979	999	15	concerned	concerned	PROPN
inlawrev-3979	999	16	indiana	indiana	PROPN
inlawrev-3979	999	17	real	real	ADJ
inlawrev-3979	999	18	property	property	NOUN
inlawrev-3979	999	19	tax	tax	NOUN
inlawrev-3979	999	20	,	,	PUNCT
inlawrev-3979	999	21	one	one	NUM
inlawrev-3979	999	22	of	of	ADP
inlawrev-3979	999	23	which	which	PRON
inlawrev-3979	999	24	concerned	concerned	PROPN
inlawrev-3979	999	25	indiana	indiana	PROPN
inlawrev-3979	999	26	personal	personal	ADJ
inlawrev-3979	999	27	property	property	NOUN
inlawrev-3979	999	28	tax	tax	NOUN
inlawrev-3979	999	29	,	,	PUNCT
inlawrev-3979	999	30	and	and	CCONJ
inlawrev-3979	999	31	two	two	NUM
inlawrev-3979	999	32	of	of	ADP
inlawrev-3979	999	33	which	which	PRON
inlawrev-3979	999	34	concerned	concerned	ADJ
inlawrev-3979	999	35	indiana	indiana	PROPN
inlawrev-3979	999	36	corporate	corporate	ADJ
inlawrev-3979	999	37	income	income	NOUN
inlawrev-3979	999	38	tax	tax	NOUN
inlawrev-3979	999	39	.	.	PUNCT
inlawrev-3979	1000	1	a	a	DET
inlawrev-3979	1000	2	summary	summary	NOUN
inlawrev-3979	1000	3	of	of	ADP
inlawrev-3979	1000	4	each	each	DET
inlawrev-3979	1000	5	opinion	opinion	NOUN
inlawrev-3979	1000	6	and	and	CCONJ
inlawrev-3979	1000	7	decision	decision	NOUN
inlawrev-3979	1000	8	appears	appear	VERB
inlawrev-3979	1000	9	below	below	ADV
inlawrev-3979	1000	10	.	.	PUNCT
inlawrev-3979	1001	1	a.	a.	NOUN
inlawrev-3979	1001	2	real	real	ADJ
inlawrev-3979	1001	3	property	property	NOUN
inlawrev-3979	1001	4	tax	tax	NOUN
inlawrev-3979	1001	5	1	1	NUM
inlawrev-3979	1001	6	.	.	PUNCT
inlawrev-3979	1001	7	westfield	westfield	PROPN
inlawrev-3979	1001	8	golf	golf	PROPN
inlawrev-3979	1001	9	practice	practice	NOUN
inlawrev-3979	1001	10	center	center	NOUN
inlawrev-3979	1001	11	,	,	PUNCT
inlawrev-3979	1001	12	llc	llc	PROPN
inlawrev-3979	1001	13	v.	v.	PROPN
inlawrev-3979	1001	14	washington	washington	PROPN
inlawrev-3979	1001	15	township	township	PROPN
inlawrev-3979	1001	16	assessor	assessor	NOUN
inlawrev-3979	1001	17	.	.	PUNCT
inlawrev-3979	1002	1	281	281	NUM
inlawrev-3979	1002	2	—	—	PUNCT
inlawrev-3979	1002	3	westfield	westfield	PROPN
inlawrev-3979	1002	4	golf	golf	NOUN
inlawrev-3979	1002	5	practice	practice	NOUN
inlawrev-3979	1002	6	center	center	NOUN
inlawrev-3979	1002	7	,	,	PUNCT
inlawrev-3979	1002	8	llc	llc	PROPN
inlawrev-3979	1002	9	(	(	PUNCT
inlawrev-3979	1002	10	"	"	PUNCT
inlawrev-3979	1002	11	westfield	westfield	PROPN
inlawrev-3979	1002	12	"	"	PUNCT
inlawrev-3979	1002	13	)	)	PUNCT
inlawrev-3979	1002	14	initiated	initiate	VERB
inlawrev-3979	1002	15	this	this	DET
inlawrev-3979	1002	16	action	action	NOUN
inlawrev-3979	1002	17	on	on	ADP
inlawrev-3979	1002	18	july	july	PROPN
inlawrev-3979	1002	19	7	7	NUM
inlawrev-3979	1002	20	,	,	PUNCT
inlawrev-3979	1002	21	2005	2005	NUM
inlawrev-3979	1002	22	,	,	PUNCT
inlawrev-3979	1002	23	appealing	appeal	VERB
inlawrev-3979	1002	24	the	the	DET
inlawrev-3979	1002	25	2002	2002	NUM
inlawrev-3979	1002	26	assessment	assessment	NOUN
inlawrev-3979	1002	27	of	of	ADP
inlawrev-3979	1002	28	fifteen	fifteen	NUM
inlawrev-3979	1002	29	acres	acre	NOUN
inlawrev-3979	1002	30	of	of	ADP
inlawrev-3979	1002	31	land	land	NOUN
inlawrev-3979	1002	32	it	it	PRON
inlawrev-3979	1002	33	owns	own	VERB
inlawrev-3979	1002	34	in	in	ADP
inlawrev-3979	1002	35	hamilton	hamilton	PROPN
inlawrev-3979	1002	36	county	county	PROPN
inlawrev-3979	1002	37	,	,	PUNCT
inlawrev-3979	1002	38	indiana	indiana	PROPN
inlawrev-3979	1002	39	,	,	PUNCT
inlawrev-3979	1002	40	used	use	VERB
inlawrev-3979	1002	41	to	to	PART
inlawrev-3979	1002	42	operate	operate	VERB
inlawrev-3979	1002	43	a	a	DET
inlawrev-3979	1002	44	commercial	commercial	ADJ
inlawrev-3979	1002	45	driving	driving	NOUN
inlawrev-3979	1002	46	range	range	NOUN
inlawrev-3979	1002	47	.	.	PUNCT
inlawrev-3979	1003	1	282	282	NUM
inlawrev-3979	1003	2	the	the	DET
inlawrev-3979	1003	3	hamilton	hamilton	PROPN
inlawrev-3979	1003	4	county	county	PROPN
inlawrev-3979	1003	5	property	property	NOUN
inlawrev-3979	1003	6	tax	tax	NOUN
inlawrev-3979	1003	7	board	board	NOUN
inlawrev-3979	1003	8	of	of	ADP
inlawrev-3979	1003	9	appeals	appeal	NOUN
inlawrev-3979	1003	10	assessed	assess	VERB
inlawrev-3979	1003	11	the	the	DET
inlawrev-3979	1003	12	land	land	NOUN
inlawrev-3979	1003	13	at	at	ADP
inlawrev-3979	1003	14	$	$	SYM
inlawrev-3979	1003	15	403,800	403,800	NUM
inlawrev-3979	1003	16	,	,	PUNCT
inlawrev-3979	1003	17	classifying	classify	VERB
inlawrev-3979	1003	18	it	it	PRON
inlawrev-3979	1003	19	as	as	ADP
inlawrev-3979	1003	20	"	"	PUNCT
inlawrev-3979	1003	21	usable	usable	ADJ
inlawrev-3979	1003	22	undeveloped	undeveloped	ADJ
inlawrev-3979	1003	23	.	.	PUNCT
inlawrev-3979	1003	24	"	"	PUNCT
inlawrev-3979	1004	1	283	283	NUM
inlawrev-3979	1004	2	the	the	DET
inlawrev-3979	1004	3	rate	rate	NOUN
inlawrev-3979	1004	4	per	per	ADP
inlawrev-3979	1004	5	acre	acre	NOUN
inlawrev-3979	1004	6	was	be	AUX
inlawrev-3979	1004	7	$	$	SYM
inlawrev-3979	1004	8	35,100	35,100	NUM
inlawrev-3979	1004	9	.	.	PUNCT
inlawrev-3979	1005	1	284	284	NUM
inlawrev-3979	1005	2	westfield	westfield	PROPN
inlawrev-3979	1005	3	sought	seek	VERB
inlawrev-3979	1005	4	review	review	NOUN
inlawrev-3979	1005	5	by	by	ADP
inlawrev-3979	1005	6	the	the	DET
inlawrev-3979	1005	7	btr	btr	PROPN
inlawrev-3979	1005	8	because	because	SCONJ
inlawrev-3979	1005	9	westfield	westfield	PROPN
inlawrev-3979	1005	10	thought	think	VERB
inlawrev-3979	1005	11	that	that	SCONJ
inlawrev-3979	1005	12	the	the	DET
inlawrev-3979	1005	13	assessment	assessment	NOUN
inlawrev-3979	1005	14	was	be	AUX
inlawrev-3979	1005	15	too	too	ADV
inlawrev-3979	1005	16	high	high	ADJ
inlawrev-3979	1005	17	and	and	CCONJ
inlawrev-3979	1005	18	violated	violate	VERB
inlawrev-3979	1005	19	article	article	NOUN
inlawrev-3979	1005	20	x	x	NOUN
inlawrev-3979	1005	21	,	,	PUNCT
inlawrev-3979	1005	22	section	section	NOUN
inlawrev-3979	1005	23	i	i	PRON
inlawrev-3979	1005	24	of	of	ADP
inlawrev-3979	1005	25	the	the	DET
inlawrev-3979	1005	26	indiana	indiana	PROPN
inlawrev-3979	1005	27	constitution	constitution	PROPN
inlawrev-3979	1005	28	.	.	PUNCT
inlawrev-3979	1006	1	285	285	NUM
inlawrev-3979	1007	1	this	this	DET
inlawrev-3979	1007	2	appeal	appeal	NOUN
inlawrev-3979	1007	3	followed	follow	VERB
inlawrev-3979	1007	4	the	the	DET
inlawrev-3979	1007	5	btr	btr	PROPN
inlawrev-3979	1007	6	's	's	PART
inlawrev-3979	1007	7	final	final	ADJ
inlawrev-3979	1007	8	determination	determination	NOUN
inlawrev-3979	1007	9	that	that	PRON
inlawrev-3979	1007	10	upheld	uphold	VERB
inlawrev-3979	1007	11	the	the	DET
inlawrev-3979	1007	12	assessment	assessment	NOUN
inlawrev-3979	1007	13	.	.	PUNCT
inlawrev-3979	1008	1	286	286	NUM
inlawrev-3979	1008	2	westfield	westfield	PROPN
inlawrev-3979	1008	3	argued	argue	VERB
inlawrev-3979	1008	4	that	that	SCONJ
inlawrev-3979	1008	5	the	the	DET
inlawrev-3979	1008	6	assessment	assessment	NOUN
inlawrev-3979	1008	7	violated	violate	VERB
inlawrev-3979	1008	8	the	the	DET
inlawrev-3979	1008	9	article	article	NOUN
inlawrev-3979	1008	10	x	x	NOUN
inlawrev-3979	1008	11	,	,	PUNCT
inlawrev-3979	1008	12	section	section	NOUN
inlawrev-3979	1008	13	i	i	PRON
inlawrev-3979	1008	14	requirement	requirement	VERB
inlawrev-3979	1008	15	that	that	SCONJ
inlawrev-3979	1008	16	assessments	assessment	NOUN
inlawrev-3979	1008	17	be	be	VERB
inlawrev-3979	1008	18	uniform	uniform	ADJ
inlawrev-3979	1008	19	and	and	CCONJ
inlawrev-3979	1008	20	equal	equal	ADJ
inlawrev-3979	1008	21	,	,	PUNCT
inlawrev-3979	1008	22	because	because	SCONJ
inlawrev-3979	1008	23	its	its	PRON
inlawrev-3979	1008	24	property	property	NOUN
inlawrev-3979	1008	25	was	be	AUX
inlawrev-3979	1008	26	not	not	PART
inlawrev-3979	1008	27	assessed	assess	VERB
inlawrev-3979	1008	28	the	the	DET
inlawrev-3979	1008	29	same	same	ADJ
inlawrev-3979	1008	30	as	as	ADP
inlawrev-3979	1008	31	comparable	comparable	ADJ
inlawrev-3979	1008	32	hamilton	hamilton	PROPN
inlawrev-3979	1008	33	county	county	NOUN
inlawrev-3979	1008	34	properties	property	NOUN
inlawrev-3979	1008	35	.	.	PUNCT
inlawrev-3979	1009	1	287	287	NUM
inlawrev-3979	1009	2	to	to	PART
inlawrev-3979	1009	3	support	support	VERB
inlawrev-3979	1009	4	its	its	PRON
inlawrev-3979	1009	5	argument	argument	NOUN
inlawrev-3979	1009	6	,	,	PUNCT
inlawrev-3979	1009	7	westfield	westfield	PROPN
inlawrev-3979	1009	8	provided	provide	VERB
inlawrev-3979	1009	9	evidence	evidence	NOUN
inlawrev-3979	1009	10	in	in	ADP
inlawrev-3979	1009	11	the	the	DET
inlawrev-3979	1009	12	form	form	NOUN
inlawrev-3979	1009	13	of	of	ADP
inlawrev-3979	1009	14	property	property	NOUN
inlawrev-3979	1009	15	cards	card	NOUN
inlawrev-3979	1009	16	for	for	ADP
inlawrev-3979	1009	17	five	five	NUM
inlawrev-3979	1009	18	other	other	ADJ
inlawrev-3979	1009	19	driving	driving	NOUN
inlawrev-3979	1009	20	ranges	range	NOUN
inlawrev-3979	1009	21	.	.	PUNCT
inlawrev-3979	1010	1	288	288	NUM
inlawrev-3979	1010	2	westfield	westfield	NOUN
inlawrev-3979	1010	3	,	,	PUNCT
inlawrev-3979	1010	4	however	however	ADV
inlawrev-3979	1010	5	,	,	PUNCT
inlawrev-3979	1010	6	"	"	PUNCT
inlawrev-3979	1010	7	'	'	PUNCT
inlawrev-3979	1010	8	duffed	duffe	VERB
inlawrev-3979	1010	9	'	'	PUNCT
inlawrev-3979	1010	10	the	the	DET
inlawrev-3979	1010	11	proverbial	proverbial	ADJ
inlawrev-3979	1010	12	ball	ball	NOUN
inlawrev-3979	1010	13	.	.	PUNCT
inlawrev-3979	1010	14	"	"	PUNCT
inlawrev-3979	1011	1	289	289	NUM
inlawrev-3979	1011	2	indiana	indiana	PROPN
inlawrev-3979	1011	3	real	real	ADJ
inlawrev-3979	1011	4	property	property	NOUN
inlawrev-3979	1011	5	is	be	AUX
inlawrev-3979	1011	6	assessed	assess	VERB
inlawrev-3979	1011	7	according	accord	VERB
inlawrev-3979	1011	8	to	to	ADP
inlawrev-3979	1011	9	its	its	PRON
inlawrev-3979	1011	10	market	market	NOUN
inlawrev-3979	1011	11	value	value	NOUN
inlawrev-3979	1011	12	-	-	PUNCT
inlawrev-3979	1011	13	in	in	ADP
inlawrev-3979	1011	14	-	-	PUNCT
inlawrev-3979	1011	15	use	use	NOUN
inlawrev-3979	1011	16	.	.	PUNCT
inlawrev-3979	1012	1	290	290	NUM
inlawrev-3979	1012	2	the	the	DET
inlawrev-3979	1012	3	focus	focus	NOUN
inlawrev-3979	1012	4	of	of	ADP
inlawrev-3979	1012	5	this	this	DET
inlawrev-3979	1012	6	assessment	assessment	NOUN
inlawrev-3979	1012	7	method	method	NOUN
inlawrev-3979	1012	8	"	"	PUNCT
inlawrev-3979	1012	9	is	be	AUX
inlawrev-3979	1012	10	to	to	PART
inlawrev-3979	1012	11	measure	measure	VERB
inlawrev-3979	1012	12	a	a	DET
inlawrev-3979	1012	13	property	property	NOUN
inlawrev-3979	1012	14	's	's	PART
inlawrev-3979	1012	15	value	value	NOUN
inlawrev-3979	1012	16	using	use	VERB
inlawrev-3979	1012	17	objectively	objectively	ADV
inlawrev-3979	1012	18	verifiable	verifiable	ADJ
inlawrev-3979	1012	19	data	datum	NOUN
inlawrev-3979	1012	20	.	.	PUNCT
inlawrev-3979	1012	21	"	"	PUNCT
inlawrev-3979	1013	1	291	291	NUM
inlawrev-3979	1013	2	"	"	PUNCT
inlawrev-3979	1013	3	[	[	PUNCT
inlawrev-3979	1013	4	market	market	NOUN
inlawrev-3979	1013	5	value	value	NOUN
inlawrev-3979	1013	6	-	-	PUNCT
inlawrev-3979	1013	7	in	in	ADP
inlawrev-3979	1013	8	-	-	PUNCT
inlawrev-3979	1013	9	use	use	NOUN
inlawrev-3979	1013	10	]	]	PUNCT
inlawrev-3979	1013	11	may	may	AUX
inlawrev-3979	1013	12	be	be	AUX
inlawrev-3979	1013	13	thought	think	VERB
inlawrev-3979	1013	14	of	of	ADP
inlawrev-3979	1013	15	as	as	ADP
inlawrev-3979	1013	16	the	the	DET
inlawrev-3979	1013	17	ask	ask	NOUN
inlawrev-3979	1013	18	price	price	NOUN
inlawrev-3979	1013	19	of	of	ADP
inlawrev-3979	1013	20	property	property	NOUN
inlawrev-3979	1013	21	by	by	ADP
inlawrev-3979	1013	22	its	its	PRON
inlawrev-3979	1013	23	owner	owner	NOUN
inlawrev-3979	1013	24	[	[	X
inlawrev-3979	1013	25	.	.	PROPN
inlawrev-3979	1013	26	]	]	X
inlawrev-3979	1013	27	"	"	PUNCT
inlawrev-3979	1013	28	292	292	NUM
inlawrev-3979	1013	29	assessment	assessment	NOUN
inlawrev-3979	1013	30	guidelines	guideline	NOUN
inlawrev-3979	1013	31	are	be	AUX
inlawrev-3979	1013	32	used	use	VERB
inlawrev-3979	1013	33	,	,	PUNCT
inlawrev-3979	1013	34	but	but	CCONJ
inlawrev-3979	1013	35	they	they	PRON
inlawrev-3979	1013	36	are	be	AUX
inlawrev-3979	1013	37	only	only	ADV
inlawrev-3979	1013	38	a	a	DET
inlawrev-3979	1013	39	starting	starting	NOUN
inlawrev-3979	1013	40	point	point	NOUN
inlawrev-3979	1013	41	for	for	ADP
inlawrev-3979	1013	42	an	an	DET
inlawrev-3979	1013	43	assessor	assessor	NOUN
inlawrev-3979	1013	44	's	's	PART
inlawrev-3979	1013	45	determination	determination	NOUN
inlawrev-3979	1013	46	of	of	ADP
inlawrev-3979	1013	47	the	the	DET
inlawrev-3979	1013	48	property	property	NOUN
inlawrev-3979	1013	49	's	's	PART
inlawrev-3979	1013	50	market	market	NOUN
inlawrev-3979	1013	51	value	value	NOUN
inlawrev-3979	1013	52	-	-	PUNCT
inlawrev-3979	1013	53	in	in	ADP
inlawrev-3979	1013	54	-	-	PUNCT
inlawrev-3979	1013	55	use	use	NOUN
inlawrev-3979	1013	56	.	.	PUNCT
inlawrev-3979	1014	1	293	293	NUM
inlawrev-3979	1014	2	while	while	SCONJ
inlawrev-3979	1014	3	it	it	PRON
inlawrev-3979	1014	4	is	be	AUX
inlawrev-3979	1014	5	required	require	VERB
inlawrev-3979	1014	6	that	that	SCONJ
inlawrev-3979	1014	7	a	a	DET
inlawrev-3979	1014	8	uniform	uniform	NOUN
inlawrev-3979	1014	9	and	and	CCONJ
inlawrev-3979	1014	10	equal	equal	ADJ
inlawrev-3979	1014	11	rate	rate	NOUN
inlawrev-3979	1014	12	of	of	ADP
inlawrev-3979	1014	13	assessment	assessment	NOUN
inlawrev-3979	1014	14	be	be	AUX
inlawrev-3979	1014	15	used	use	VERB
inlawrev-3979	1014	16	,	,	PUNCT
inlawrev-3979	1014	17	uniform	uniform	ADJ
inlawrev-3979	1014	18	procedures	procedure	NOUN
inlawrev-3979	1014	19	are	be	AUX
inlawrev-3979	1014	20	not	not	PART
inlawrev-3979	1014	21	required	require	VERB
inlawrev-3979	1014	22	to	to	PART
inlawrev-3979	1014	23	arrive	arrive	VERB
inlawrev-3979	1014	24	at	at	ADP
inlawrev-3979	1014	25	the	the	DET
inlawrev-3979	1014	26	rate	rate	NOUN
inlawrev-3979	1014	27	.	.	PUNCT
inlawrev-3979	1015	1	294	294	NUM
inlawrev-3979	1015	2	westfield	westfield	PROPN
inlawrev-3979	1015	3	'	'	PUNCT
inlawrev-3979	1015	4	s	s	PROPN
inlawrev-3979	1015	5	281	281	NUM
inlawrev-3979	1015	6	.	.	PUNCT
inlawrev-3979	1016	1	859	859	NUM
inlawrev-3979	1016	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1016	3	396	396	NUM
inlawrev-3979	1016	4	(	(	PUNCT
inlawrev-3979	1016	5	ind	ind	NOUN
inlawrev-3979	1016	6	.	.	PUNCT
inlawrev-3979	1017	1	tax	tax	PROPN
inlawrev-3979	1017	2	ct	ct	PROPN
inlawrev-3979	1017	3	.	.	PROPN
inlawrev-3979	1017	4	2007	2007	NUM
inlawrev-3979	1017	5	)	)	PUNCT
inlawrev-3979	1017	6	.	.	PUNCT
inlawrev-3979	1018	1	282	282	NUM
inlawrev-3979	1018	2	.	.	X
inlawrev-3979	1018	3	mat	mat	VERB
inlawrev-3979	1018	4	396	396	NUM
inlawrev-3979	1018	5	-	-	SYM
inlawrev-3979	1018	6	97	97	NUM
inlawrev-3979	1018	7	.	.	PUNCT
inlawrev-3979	1019	1	283	283	NUM
inlawrev-3979	1019	2	.	.	PUNCT
inlawrev-3979	1020	1	i	i	PRON
inlawrev-3979	1020	2	d.	d.	PROPN
inlawrev-3979	1020	3	at	at	ADP
inlawrev-3979	1020	4	397	397	NUM
inlawrev-3979	1020	5	.	.	NUM
inlawrev-3979	1020	6	284	284	NUM
inlawrev-3979	1020	7	.	.	PUNCT
inlawrev-3979	1021	1	i	i	PRON
inlawrev-3979	1021	2	d.	d.	PROPN
inlawrev-3979	1021	3	285	285	NUM
inlawrev-3979	1021	4	.	.	PUNCT
inlawrev-3979	1022	1	i	i	PRON
inlawrev-3979	1022	2	d.	d.	PROPN
inlawrev-3979	1022	3	286	286	NUM
inlawrev-3979	1022	4	.	.	PUNCT
inlawrev-3979	1023	1	i	i	PRON
inlawrev-3979	1023	2	d.	d.	PROPN
inlawrev-3979	1023	3	287	287	NUM
inlawrev-3979	1023	4	.	.	PUNCT
inlawrev-3979	1024	1	i	i	PRON
inlawrev-3979	1024	2	d.	d.	PROPN
inlawrev-3979	1024	3	288	288	NUM
inlawrev-3979	1024	4	.	.	PUNCT
inlawrev-3979	1025	1	i	i	PRON
inlawrev-3979	1025	2	d.	d.	PROPN
inlawrev-3979	1025	3	289	289	NUM
inlawrev-3979	1025	4	.	.	PUNCT
inlawrev-3979	1026	1	mat	mat	PROPN
inlawrev-3979	1026	2	398	398	NUM
inlawrev-3979	1026	3	.	.	PUNCT
inlawrev-3979	1026	4	290	290	NUM
inlawrev-3979	1026	5	.	.	PUNCT
inlawrev-3979	1027	1	i	i	PRON
inlawrev-3979	1027	2	d.	d.	PROPN
inlawrev-3979	1027	3	at	at	ADP
inlawrev-3979	1027	4	399	399	NUM
inlawrev-3979	1027	5	.	.	PUNCT
inlawrev-3979	1027	6	291	291	NUM
inlawrev-3979	1027	7	.	.	PUNCT
inlawrev-3979	1028	1	i	i	PRON
inlawrev-3979	1028	2	d.	d.	PROPN
inlawrev-3979	1028	3	292	292	NUM
inlawrev-3979	1028	4	.	.	PUNCT
inlawrev-3979	1029	1	i	i	PRON
inlawrev-3979	1029	2	d.	d.	PROPN
inlawrev-3979	1029	3	at	at	ADP
inlawrev-3979	1029	4	399	399	NUM
inlawrev-3979	1029	5	n.2	n.2	NOUN
inlawrev-3979	1029	6	(	(	PUNCT
inlawrev-3979	1029	7	alteration	alteration	NOUN
inlawrev-3979	1029	8	in	in	ADP
inlawrev-3979	1029	9	original	original	ADJ
inlawrev-3979	1029	10	)	)	PUNCT
inlawrev-3979	1029	11	(	(	PUNCT
inlawrev-3979	1029	12	quoting	quote	VERB
inlawrev-3979	1029	13	ind	ind	NOUN
inlawrev-3979	1029	14	.	.	PUNCT
inlawrev-3979	1030	1	taxcomm'rs	taxcomm'rs	NOUN
inlawrev-3979	1030	2	,	,	PUNCT
inlawrev-3979	1030	3	2002	2002	NUM
inlawrev-3979	1030	4	realproperty	realproperty	NOUN
inlawrev-3979	1030	5	assessment	assessment	NOUN
inlawrev-3979	1030	6	manual	manual	NOUN
inlawrev-3979	1030	7	2	2	NUM
inlawrev-3979	1030	8	(	(	PUNCT
inlawrev-3979	1030	9	2002	2002	NUM
inlawrev-3979	1030	10	)	)	PUNCT
inlawrev-3979	1030	11	)	)	PUNCT
inlawrev-3979	1030	12	.	.	PUNCT
inlawrev-3979	1031	1	293	293	NUM
inlawrev-3979	1031	2	.	.	PUNCT
inlawrev-3979	1032	1	i	i	PRON
inlawrev-3979	1032	2	d.	d.	PROPN
inlawrev-3979	1032	3	sit	sit	VERB
inlawrev-3979	1032	4	399	399	NUM
inlawrev-3979	1032	5	.	.	PUNCT
inlawrev-3979	1033	1	294	294	NUM
inlawrev-3979	1033	2	.	.	PUNCT
inlawrev-3979	1034	1	i	i	PRON
inlawrev-3979	1034	2	d.	d.	PROPN
inlawrev-3979	1034	3	(	(	PUNCT
inlawrev-3979	1034	4	citing	cite	VERB
inlawrev-3979	1034	5	state	state	NOUN
inlawrev-3979	1034	6	ex	ex	X
inlawrev-3979	1034	7	rel	rel	NOUN
inlawrev-3979	1034	8	.	.	PUNCT
inlawrev-3979	1035	1	att'y	att'y	PROPN
inlawrev-3979	1035	2	gen	gen	PROPN
inlawrev-3979	1035	3	.	.	PROPN
inlawrev-3979	1035	4	v.	v.	ADP
inlawrev-3979	1035	5	lake	lake	PROPN
inlawrev-3979	1035	6	superior	superior	PROPN
inlawrev-3979	1035	7	court	court	NOUN
inlawrev-3979	1035	8	,	,	PUNCT
inlawrev-3979	1035	9	820	820	NUM
inlawrev-3979	1035	10	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1035	11	1240	1240	NUM
inlawrev-3979	1035	12	,	,	PUNCT
inlawrev-3979	1035	13	1250	1250	NUM
inlawrev-3979	1035	14	(	(	PUNCT
inlawrev-3979	1035	15	ind	ind	NOUN
inlawrev-3979	1035	16	.	.	PUNCT
inlawrev-3979	1035	17	2005	2005	NUM
inlawrev-3979	1035	18	)	)	PUNCT
inlawrev-3979	1035	19	)	)	PUNCT
inlawrev-3979	1035	20	.	.	PUNCT
inlawrev-3979	1036	1	1	1	NUM
inlawrev-3979	1036	2	298	298	NUM
inlawrev-3979	1036	3	indiana	indiana	PROPN
inlawrev-3979	1036	4	law	law	PROPN
inlawrev-3979	1036	5	review	review	NOUN
inlawrev-3979	1036	6	[	[	X
inlawrev-3979	1036	7	vol	vol	NOUN
inlawrev-3979	1036	8	.	.	NOUN
inlawrev-3979	1036	9	4	4	NUM
inlawrev-3979	1036	10	1	1	NUM
inlawrev-3979	1036	11	:	:	SYM
inlawrev-3979	1036	12	1	1	NUM
inlawrev-3979	1036	13	27	27	NUM
inlawrev-3979	1036	14	1	1	NUM
inlawrev-3979	1036	15	sole	sole	ADJ
inlawrev-3979	1036	16	argument	argument	NOUN
inlawrev-3979	1036	17	was	be	AUX
inlawrev-3979	1036	18	that	that	SCONJ
inlawrev-3979	1036	19	the	the	DET
inlawrev-3979	1036	20	methodology	methodology	NOUN
inlawrev-3979	1036	21	used	use	VERB
inlawrev-3979	1036	22	by	by	ADP
inlawrev-3979	1036	23	the	the	DET
inlawrev-3979	1036	24	assessor	assessor	NOUN
inlawrev-3979	1036	25	was	be	AUX
inlawrev-3979	1036	26	not	not	PART
inlawrev-3979	1036	27	uniform	uniform	ADJ
inlawrev-3979	1036	28	and	and	CCONJ
inlawrev-3979	1036	29	equal	equal	ADJ
inlawrev-3979	1036	30	.	.	PUNCT
inlawrev-3979	1037	1	295	295	NUM
inlawrev-3979	1037	2	westfield	westfield	PROPN
inlawrev-3979	1037	3	failed	fail	VERB
inlawrev-3979	1037	4	to	to	PART
inlawrev-3979	1037	5	offer	offer	VERB
inlawrev-3979	1037	6	evidence	evidence	NOUN
inlawrev-3979	1037	7	regarding	regard	VERB
inlawrev-3979	1037	8	the	the	DET
inlawrev-3979	1037	9	property	property	NOUN
inlawrev-3979	1037	10	's	's	PART
inlawrev-3979	1037	11	market	market	NOUN
inlawrev-3979	1037	12	value	value	NOUN
inlawrev-3979	1037	13	-	-	PUNCT
inlawrev-3979	1037	14	in	in	ADP
inlawrev-3979	1037	15	-	-	PUNCT
inlawrev-3979	1037	16	use	use	NOUN
inlawrev-3979	1037	17	and	and	CCONJ
inlawrev-3979	1037	18	the	the	DET
inlawrev-3979	1037	19	market	market	NOUN
inlawrev-3979	1037	20	value	value	NOUN
inlawrev-3979	1037	21	-	-	PUNCT
inlawrev-3979	1037	22	in	in	ADP
inlawrev-3979	1037	23	-	-	PUNCT
inlawrev-3979	1037	24	use	use	NOUN
inlawrev-3979	1037	25	of	of	ADP
inlawrev-3979	1037	26	comparable	comparable	ADJ
inlawrev-3979	1037	27	properties	property	NOUN
inlawrev-3979	1037	28	,	,	PUNCT
inlawrev-3979	1037	29	which	which	PRON
inlawrev-3979	1037	30	resulted	result	VERB
inlawrev-3979	1037	31	in	in	ADP
inlawrev-3979	1037	32	westfield	westfield	PROPN
inlawrev-3979	1037	33	'	'	PART
inlawrev-3979	1037	34	s	s	PART
inlawrev-3979	1037	35	failure	failure	NOUN
inlawrev-3979	1037	36	to	to	PART
inlawrev-3979	1037	37	prove	prove	VERB
inlawrev-3979	1037	38	that	that	SCONJ
inlawrev-3979	1037	39	its	its	PRON
inlawrev-3979	1037	40	assessment	assessment	NOUN
inlawrev-3979	1037	41	was	be	AUX
inlawrev-3979	1037	42	unconstitutional	unconstitutional	ADJ
inlawrev-3979	1037	43	under	under	ADP
inlawrev-3979	1037	44	article	article	NOUN
inlawrev-3979	1037	45	x	x	NOUN
inlawrev-3979	1037	46	,	,	PUNCT
inlawrev-3979	1037	47	section	section	NOUN
inlawrev-3979	1037	48	i.	i.	NOUN
inlawrev-3979	1037	49	296	296	NUM
inlawrev-3979	1037	50	2	2	NUM
inlawrev-3979	1037	51	.	.	PUNCT
inlawrev-3979	1037	52	methodist	methodist	NOUN
inlawrev-3979	1037	53	hospitals	hospitals	PROPN
inlawrev-3979	1037	54	,	,	PUNCT
inlawrev-3979	1037	55	inc	inc	PROPN
inlawrev-3979	1037	56	.	.	PROPN
inlawrev-3979	1038	1	v.	v.	PROPN
inlawrev-3979	1038	2	lake	lake	PROPN
inlawrev-3979	1038	3	county	county	PROPN
inlawrev-3979	1038	4	property	property	NOUN
inlawrev-3979	1038	5	tax	tax	NOUN
inlawrev-3979	1038	6	assessment	assessment	NOUN
inlawrev-3979	1038	7	board	board	PROPN
inlawrev-3979	1038	8	of	of	ADP
inlawrev-3979	1038	9	appeals	appeal	NOUN
inlawrev-3979	1038	10	.	.	PUNCT
inlawrev-3979	1039	1	297	297	NUM
inlawrev-3979	1039	2	—	—	PUNCT
inlawrev-3979	1039	3	methodist	methodist	NOUN
inlawrev-3979	1039	4	hospitals	hospital	NOUN
inlawrev-3979	1039	5	(	(	PUNCT
inlawrev-3979	1039	6	"	"	PUNCT
inlawrev-3979	1039	7	methodist	methodist	NOUN
inlawrev-3979	1039	8	"	"	PUNCT
inlawrev-3979	1039	9	)	)	PUNCT
inlawrev-3979	1039	10	initiated	initiate	VERB
inlawrev-3979	1039	11	this	this	DET
inlawrev-3979	1039	12	action	action	NOUN
inlawrev-3979	1039	13	on	on	ADP
inlawrev-3979	1039	14	november	november	PROPN
inlawrev-3979	1039	15	2	2	NUM
inlawrev-3979	1039	16	,	,	PUNCT
inlawrev-3979	1039	17	2004	2004	NUM
inlawrev-3979	1039	18	,	,	PUNCT
inlawrev-3979	1039	19	appealing	appeal	VERB
inlawrev-3979	1039	20	the	the	DET
inlawrev-3979	1039	21	denial	denial	NOUN
inlawrev-3979	1039	22	of	of	ADP
inlawrev-3979	1039	23	a	a	DET
inlawrev-3979	1039	24	charitable	charitable	ADJ
inlawrev-3979	1039	25	purposes	purpose	NOUN
inlawrev-3979	1039	26	exemption	exemption	NOUN
inlawrev-3979	1039	27	for	for	ADP
inlawrev-3979	1039	28	the	the	DET
inlawrev-3979	1039	29	2000	2000	NUM
inlawrev-3979	1039	30	tax	tax	NOUN
inlawrev-3979	1039	31	year	year	NOUN
inlawrev-3979	1039	32	for	for	ADP
inlawrev-3979	1039	33	two	two	NUM
inlawrev-3979	1039	34	medical	medical	ADJ
inlawrev-3979	1039	35	offices	office	NOUN
inlawrev-3979	1039	36	it	it	PRON
inlawrev-3979	1039	37	owns	own	VERB
inlawrev-3979	1039	38	and	and	CCONJ
inlawrev-3979	1039	39	operates	operate	VERB
inlawrev-3979	1039	40	.	.	PUNCT
inlawrev-3979	1040	1	298	298	NUM
inlawrev-3979	1040	2	methodist	methodist	NOUN
inlawrev-3979	1040	3	is	be	AUX
inlawrev-3979	1040	4	a	a	DET
inlawrev-3979	1040	5	nonprofit	nonprofit	ADJ
inlawrev-3979	1040	6	corporation	corporation	NOUN
inlawrev-3979	1040	7	,	,	PUNCT
inlawrev-3979	1040	8	which	which	PRON
inlawrev-3979	1040	9	is	be	AUX
inlawrev-3979	1040	10	recognized	recognize	VERB
inlawrev-3979	1040	11	by	by	ADP
inlawrev-3979	1040	12	the	the	DET
inlawrev-3979	1040	13	internal	internal	ADJ
inlawrev-3979	1040	14	revenue	revenue	NOUN
inlawrev-3979	1040	15	service	service	NOUN
inlawrev-3979	1040	16	as	as	ADP
inlawrev-3979	1040	17	a	a	DET
inlawrev-3979	1040	18	501(c)(3	501(c)(3	NUM
inlawrev-3979	1040	19	)	)	PUNCT
inlawrev-3979	1040	20	organization	organization	NOUN
inlawrev-3979	1040	21	.	.	PUNCT
inlawrev-3979	1041	1	299	299	NUM
inlawrev-3979	1042	1	in	in	ADP
inlawrev-3979	1042	2	addition	addition	NOUN
inlawrev-3979	1042	3	to	to	ADP
inlawrev-3979	1042	4	owning	own	VERB
inlawrev-3979	1042	5	and	and	CCONJ
inlawrev-3979	1042	6	operating	operate	VERB
inlawrev-3979	1042	7	two	two	NUM
inlawrev-3979	1042	8	acute	acute	ADJ
inlawrev-3979	1042	9	care	care	NOUN
inlawrev-3979	1042	10	hospitals	hospital	NOUN
inlawrev-3979	1042	11	,	,	PUNCT
inlawrev-3979	1042	12	methodist	methodist	NOUN
inlawrev-3979	1042	13	owns	own	VERB
inlawrev-3979	1042	14	and	and	CCONJ
inlawrev-3979	1042	15	operates	operate	VERB
inlawrev-3979	1042	16	two	two	NUM
inlawrev-3979	1042	17	primary	primary	ADJ
inlawrev-3979	1042	18	care	care	NOUN
inlawrev-3979	1042	19	associates	associate	NOUN
inlawrev-3979	1042	20	(	(	PUNCT
inlawrev-3979	1042	21	"	"	PUNCT
inlawrev-3979	1042	22	pca	pca	NOUN
inlawrev-3979	1042	23	"	"	PUNCT
inlawrev-3979	1042	24	)	)	PUNCT
inlawrev-3979	1042	25	medical	medical	ADJ
inlawrev-3979	1042	26	offices	office	NOUN
inlawrev-3979	1042	27	.	.	PUNCT
inlawrev-3979	1043	1	300	300	NUM
inlawrev-3979	1043	2	these	these	DET
inlawrev-3979	1043	3	pca	pca	NOUN
inlawrev-3979	1043	4	offices	office	NOUN
inlawrev-3979	1043	5	are	be	AUX
inlawrev-3979	1043	6	located	locate	VERB
inlawrev-3979	1043	7	in	in	ADP
inlawrev-3979	1043	8	griffith	griffith	PROPN
inlawrev-3979	1043	9	,	,	PUNCT
inlawrev-3979	1043	10	indiana	indiana	PROPN
inlawrev-3979	1043	11	and	and	CCONJ
inlawrev-3979	1043	12	merrillville	merrillville	PROPN
inlawrev-3979	1043	13	,	,	PUNCT
inlawrev-3979	1043	14	indiana	indiana	PROPN
inlawrev-3979	1043	15	.	.	PUNCT
inlawrev-3979	1044	1	301	301	NUM
inlawrev-3979	1044	2	methodist	methodist	PROPN
inlawrev-3979	1044	3	employees	employee	NOUN
inlawrev-3979	1044	4	staffpca	staffpca	VERB
inlawrev-3979	1044	5	and	and	CCONJ
inlawrev-3979	1044	6	perform	perform	VERB
inlawrev-3979	1044	7	many	many	ADJ
inlawrev-3979	1044	8	of	of	ADP
inlawrev-3979	1044	9	the	the	DET
inlawrev-3979	1044	10	administrative	administrative	ADJ
inlawrev-3979	1044	11	functions	function	NOUN
inlawrev-3979	1044	12	such	such	ADJ
inlawrev-3979	1044	13	as	as	ADP
inlawrev-3979	1044	14	billing	billing	NOUN
inlawrev-3979	1044	15	and	and	CCONJ
inlawrev-3979	1044	16	collections	collection	NOUN
inlawrev-3979	1044	17	.	.	PUNCT
inlawrev-3979	1045	1	302	302	NUM
inlawrev-3979	1045	2	pca	pca	PROPN
inlawrev-3979	1045	3	offices	office	NOUN
inlawrev-3979	1045	4	offer	offer	VERB
inlawrev-3979	1045	5	medical	medical	ADJ
inlawrev-3979	1045	6	services	service	NOUN
inlawrev-3979	1045	7	to	to	ADP
inlawrev-3979	1045	8	the	the	DET
inlawrev-3979	1045	9	general	general	ADJ
inlawrev-3979	1045	10	public	public	NOUN
inlawrev-3979	1045	11	.	.	PUNCT
inlawrev-3979	1046	1	303	303	NUM
inlawrev-3979	1046	2	physicians	physician	NOUN
inlawrev-3979	1046	3	at	at	ADP
inlawrev-3979	1046	4	pca	pca	PROPN
inlawrev-3979	1046	5	may	may	AUX
inlawrev-3979	1046	6	admit	admit	VERB
inlawrev-3979	1046	7	their	their	PRON
inlawrev-3979	1046	8	patients	patient	NOUN
inlawrev-3979	1046	9	to	to	ADP
inlawrev-3979	1046	10	methodist	methodist	PROPN
inlawrev-3979	1046	11	's	's	PART
inlawrev-3979	1046	12	acute	acute	ADJ
inlawrev-3979	1046	13	care	care	NOUN
inlawrev-3979	1046	14	hospitals	hospital	NOUN
inlawrev-3979	1046	15	,	,	PUNCT
inlawrev-3979	1046	16	but	but	CCONJ
inlawrev-3979	1046	17	patients	patient	NOUN
inlawrev-3979	1046	18	are	be	AUX
inlawrev-3979	1046	19	not	not	PART
inlawrev-3979	1046	20	sent	send	VERB
inlawrev-3979	1046	21	to	to	ADP
inlawrev-3979	1046	22	pca	pca	PROPN
inlawrev-3979	1046	23	from	from	ADP
inlawrev-3979	1046	24	methodist	methodist	PROPN
inlawrev-3979	1046	25	.	.	PUNCT
inlawrev-3979	1047	1	304	304	NUM
inlawrev-3979	1047	2	methodist	methodist	PROPN
inlawrev-3979	1047	3	applied	apply	VERB
inlawrev-3979	1047	4	for	for	ADP
inlawrev-3979	1047	5	a	a	DET
inlawrev-3979	1047	6	charitable	charitable	ADJ
inlawrev-3979	1047	7	purposes	purpose	NOUN
inlawrev-3979	1047	8	exemption	exemption	NOUN
inlawrev-3979	1047	9	in	in	ADP
inlawrev-3979	1047	10	may	may	PROPN
inlawrev-3979	1047	11	2000	2000	NUM
inlawrev-3979	1047	12	for	for	ADP
inlawrev-3979	1047	13	both	both	DET
inlawrev-3979	1047	14	pca	pca	NOUN
inlawrev-3979	1047	15	sites	site	NOUN
inlawrev-3979	1047	16	.	.	PUNCT
inlawrev-3979	1048	1	305	305	NUM
inlawrev-3979	1048	2	the	the	DET
inlawrev-3979	1048	3	application	application	NOUN
inlawrev-3979	1048	4	was	be	AUX
inlawrev-3979	1048	5	denied	deny	VERB
inlawrev-3979	1048	6	by	by	ADP
inlawrev-3979	1048	7	the	the	DET
inlawrev-3979	1048	8	lake	lake	PROPN
inlawrev-3979	1048	9	county	county	PROPN
inlawrev-3979	1048	10	ptaboa	ptaboa	NOUN
inlawrev-3979	1048	11	and	and	CCONJ
inlawrev-3979	1048	12	the	the	DET
inlawrev-3979	1048	13	btr.306	btr.306	NOUN
inlawrev-3979	1048	14	methodist	methodist	NOUN
inlawrev-3979	1048	15	argued	argue	VERB
inlawrev-3979	1048	16	that	that	SCONJ
inlawrev-3979	1048	17	pca	pca	PROPN
inlawrev-3979	1048	18	qualified	qualified	ADJ
inlawrev-3979	1048	19	for	for	ADP
inlawrev-3979	1048	20	the	the	DET
inlawrev-3979	1048	21	exemption	exemption	NOUN
inlawrev-3979	1048	22	for	for	ADP
inlawrev-3979	1048	23	three	three	NUM
inlawrev-3979	1048	24	reasons	reason	NOUN
inlawrev-3979	1048	25	:	:	PUNCT
inlawrev-3979	1048	26	"	"	PUNCT
inlawrev-3979	1048	27	(	(	PUNCT
inlawrev-3979	1048	28	1	1	NUM
inlawrev-3979	1048	29	)	)	PUNCT
inlawrev-3979	1048	30	because	because	SCONJ
inlawrev-3979	1048	31	it	it	PRON
inlawrev-3979	1048	32	uses	use	VERB
inlawrev-3979	1048	33	the	the	DET
inlawrev-3979	1048	34	pcas	pcas	NOUN
inlawrev-3979	1048	35	to	to	PART
inlawrev-3979	1048	36	provide	provide	VERB
inlawrev-3979	1048	37	traditional	traditional	ADJ
inlawrev-3979	1048	38	medical	medical	ADJ
inlawrev-3979	1048	39	services	service	NOUN
inlawrev-3979	1048	40	,	,	PUNCT
inlawrev-3979	1048	41	(	(	PUNCT
inlawrev-3979	1048	42	2	2	NUM
inlawrev-3979	1048	43	)	)	PUNCT
inlawrev-3979	1048	44	because	because	SCONJ
inlawrev-3979	1048	45	the	the	DET
inlawrev-3979	1048	46	pcas	pca	NOUN
inlawrev-3979	1048	47	provide	provide	VERB
inlawrev-3979	1048	48	medical	medical	ADJ
inlawrev-3979	1048	49	services	service	NOUN
inlawrev-3979	1048	50	as	as	ADP
inlawrev-3979	1048	51	a	a	DET
inlawrev-3979	1048	52	part	part	NOUN
inlawrev-3979	1048	53	of	of	ADP
inlawrev-3979	1048	54	methodist	methodist	NOUN
inlawrev-3979	1048	55	's	's	PART
inlawrev-3979	1048	56	'	'	PUNCT
inlawrev-3979	1048	57	overall	overall	ADJ
inlawrev-3979	1048	58	continuum	continuum	NOUN
inlawrev-3979	1048	59	of	of	ADP
inlawrev-3979	1048	60	care	care	NOUN
inlawrev-3979	1049	1	[	[	X
inlawrev-3979	1049	2	,	,	PUNCT
inlawrev-3979	1049	3	]	]	X
inlawrev-3979	1049	4	'	'	PUNCT
inlawrev-3979	1049	5	and	and	CCONJ
inlawrev-3979	1049	6	(	(	PUNCT
inlawrev-3979	1049	7	3	3	NUM
inlawrev-3979	1049	8	)	)	PUNCT
inlawrev-3979	1049	9	because	because	SCONJ
inlawrev-3979	1049	10	the	the	DET
inlawrev-3979	1049	11	pca	pca	PROPN
inlawrev-3979	1049	12	physicians	physician	NOUN
inlawrev-3979	1049	13	do	do	AUX
inlawrev-3979	1049	14	not	not	PART
inlawrev-3979	1049	15	use	use	VERB
inlawrev-3979	1049	16	the	the	DET
inlawrev-3979	1049	17	offices	office	NOUN
inlawrev-3979	1049	18	'	'	PUNCT
inlawrev-3979	1049	19	for	for	ADP
inlawrev-3979	1049	20	personal	personal	ADJ
inlawrev-3979	1049	21	gain	gain	NOUN
inlawrev-3979	1049	22	.	.	PUNCT
inlawrev-3979	1049	23	'	'	PUNCT
inlawrev-3979	1049	24	"	"	PUNCT
inlawrev-3979	1050	1	307	307	NUM
inlawrev-3979	1050	2	the	the	DET
inlawrev-3979	1050	3	tax	tax	NOUN
inlawrev-3979	1050	4	court	court	NOUN
inlawrev-3979	1050	5	noted	note	VERB
inlawrev-3979	1050	6	that	that	SCONJ
inlawrev-3979	1050	7	mere	mere	ADJ
inlawrev-3979	1050	8	ownership	ownership	NOUN
inlawrev-3979	1050	9	of	of	ADP
inlawrev-3979	1050	10	other	other	ADJ
inlawrev-3979	1050	11	property	property	NOUN
inlawrev-3979	1050	12	by	by	ADP
inlawrev-3979	1050	13	an	an	DET
inlawrev-3979	1050	14	exempt	exempt	ADJ
inlawrev-3979	1050	15	hospital	hospital	NOUN
inlawrev-3979	1050	16	does	do	AUX
inlawrev-3979	1050	17	not	not	PART
inlawrev-3979	1050	18	automatically	automatically	ADV
inlawrev-3979	1050	19	entitle	entitle	VERB
inlawrev-3979	1050	20	the	the	DET
inlawrev-3979	1050	21	other	other	ADJ
inlawrev-3979	1050	22	property	property	NOUN
inlawrev-3979	1050	23	to	to	ADP
inlawrev-3979	1050	24	a	a	DET
inlawrev-3979	1050	25	charitable	charitable	ADJ
inlawrev-3979	1050	26	purposes	purpose	NOUN
inlawrev-3979	1050	27	exemption	exemption	NOUN
inlawrev-3979	1050	28	.	.	PUNCT
inlawrev-3979	1051	1	308	308	NUM
inlawrev-3979	1051	2	to	to	PART
inlawrev-3979	1051	3	make	make	VERB
inlawrev-3979	1051	4	a	a	DET
inlawrev-3979	1051	5	prima	prima	NOUN
inlawrev-3979	1051	6	facie	facie	NOUN
inlawrev-3979	1051	7	case	case	NOUN
inlawrev-3979	1051	8	that	that	SCONJ
inlawrev-3979	1051	9	pca	pca	PROPN
inlawrev-3979	1051	10	is	be	AUX
inlawrev-3979	1051	11	entitled	entitle	VERB
inlawrev-3979	1051	12	to	to	ADP
inlawrev-3979	1051	13	a	a	DET
inlawrev-3979	1051	14	charitable	charitable	ADJ
inlawrev-3979	1051	15	purposes	purpose	NOUN
inlawrev-3979	1051	16	exemption	exemption	NOUN
inlawrev-3979	1051	17	,	,	PUNCT
inlawrev-3979	1051	18	methodist	methodist	PROPN
inlawrev-3979	1051	19	was	be	AUX
inlawrev-3979	1051	20	required	require	VERB
inlawrev-3979	1051	21	to	to	PART
inlawrev-3979	1051	22	show	show	VERB
inlawrev-3979	1051	23	that	that	SCONJ
inlawrev-3979	1051	24	pca	pca	PROPN
inlawrev-3979	1051	25	was	be	AUX
inlawrev-3979	1051	26	"	"	PUNCT
inlawrev-3979	1051	27	substantially	substantially	ADV
inlawrev-3979	1051	28	related	relate	VERB
inlawrev-3979	1051	29	to	to	ADP
inlawrev-3979	1051	30	or	or	CCONJ
inlawrev-3979	1051	31	supportive	supportive	ADJ
inlawrev-3979	1051	32	of	of	ADP
inlawrev-3979	1051	33	295	295	NUM
inlawrev-3979	1051	34	.	.	PUNCT
inlawrev-3979	1052	1	i	i	PRON
inlawrev-3979	1052	2	d.	d.	PROPN
inlawrev-3979	1052	3	296	296	NUM
inlawrev-3979	1052	4	.	.	PUNCT
inlawrev-3979	1053	1	i	i	PRON
inlawrev-3979	1053	2	d.	d.	PROPN
inlawrev-3979	1053	3	297	297	NUM
inlawrev-3979	1053	4	.	.	PUNCT
inlawrev-3979	1054	1	862	862	NUM
inlawrev-3979	1054	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1054	3	335	335	NUM
inlawrev-3979	1055	1	(	(	PUNCT
inlawrev-3979	1055	2	ind	ind	NOUN
inlawrev-3979	1055	3	.	.	PUNCT
inlawrev-3979	1055	4	tax	tax	NOUN
inlawrev-3979	1055	5	.	.	PUNCT
inlawrev-3979	1056	1	ct	ct	NUM
inlawrev-3979	1056	2	)	)	PUNCT
inlawrev-3979	1056	3	,	,	PUNCT
inlawrev-3979	1056	4	review	review	NOUN
inlawrev-3979	1056	5	denied	deny	VERB
inlawrev-3979	1056	6	,	,	PUNCT
inlawrev-3979	1056	7	869	869	NUM
inlawrev-3979	1056	8	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1056	9	456	456	NUM
inlawrev-3979	1056	10	(	(	PUNCT
inlawrev-3979	1056	11	ind	ind	NOUN
inlawrev-3979	1056	12	.	.	PUNCT
inlawrev-3979	1056	13	2007	2007	NUM
inlawrev-3979	1056	14	)	)	PUNCT
inlawrev-3979	1056	15	.	.	PUNCT
inlawrev-3979	1057	1	298	298	NUM
inlawrev-3979	1057	2	.	.	X
inlawrev-3979	1057	3	mat	mat	VERB
inlawrev-3979	1057	4	336	336	NUM
inlawrev-3979	1057	5	-	-	SYM
inlawrev-3979	1057	6	37	37	NUM
inlawrev-3979	1057	7	.	.	PUNCT
inlawrev-3979	1058	1	299	299	NUM
inlawrev-3979	1058	2	.	.	PUNCT
inlawrev-3979	1059	1	i	i	PRON
inlawrev-3979	1059	2	d.	d.	PROPN
inlawrev-3979	1059	3	at	at	ADP
inlawrev-3979	1059	4	336	336	NUM
inlawrev-3979	1059	5	.	.	PUNCT
inlawrev-3979	1060	1	300	300	NUM
inlawrev-3979	1060	2	.	.	PUNCT
inlawrev-3979	1061	1	i	i	PRON
inlawrev-3979	1061	2	d.	d.	PROPN
inlawrev-3979	1061	3	301	301	NUM
inlawrev-3979	1061	4	.	.	PUNCT
inlawrev-3979	1062	1	i	i	PRON
inlawrev-3979	1062	2	d.	d.	PROPN
inlawrev-3979	1062	3	302	302	NUM
inlawrev-3979	1062	4	.	.	PUNCT
inlawrev-3979	1063	1	i	i	PRON
inlawrev-3979	1063	2	d.	d.	PROPN
inlawrev-3979	1063	3	303	303	NUM
inlawrev-3979	1063	4	.	.	PUNCT
inlawrev-3979	1064	1	i	i	PRON
inlawrev-3979	1064	2	d.	d.	PROPN
inlawrev-3979	1064	3	304	304	NUM
inlawrev-3979	1064	4	.	.	PUNCT
inlawrev-3979	1065	1	i	i	PRON
inlawrev-3979	1065	2	d.	d.	PROPN
inlawrev-3979	1065	3	305	305	NUM
inlawrev-3979	1065	4	.	.	PUNCT
inlawrev-3979	1066	1	i	i	PRON
inlawrev-3979	1066	2	d.	d.	PROPN
inlawrev-3979	1066	3	306	306	NUM
inlawrev-3979	1066	4	.	.	PUNCT
inlawrev-3979	1067	1	i	i	PRON
inlawrev-3979	1067	2	d.	d.	PROPN
inlawrev-3979	1067	3	at	at	ADP
inlawrev-3979	1067	4	336	336	NUM
inlawrev-3979	1067	5	-	-	SYM
inlawrev-3979	1067	6	37	37	NUM
inlawrev-3979	1067	7	.	.	PUNCT
inlawrev-3979	1068	1	307	307	NUM
inlawrev-3979	1068	2	.	.	PUNCT
inlawrev-3979	1069	1	i	i	PRON
inlawrev-3979	1069	2	d.	d.	PROPN
inlawrev-3979	1069	3	at	at	ADP
inlawrev-3979	1069	4	339	339	NUM
inlawrev-3979	1069	5	(	(	PUNCT
inlawrev-3979	1069	6	alteration	alteration	NOUN
inlawrev-3979	1069	7	in	in	ADP
inlawrev-3979	1069	8	original	original	ADJ
inlawrev-3979	1069	9	)	)	PUNCT
inlawrev-3979	1069	10	(	(	PUNCT
inlawrev-3979	1069	11	quoting	quote	VERB
inlawrev-3979	1069	12	and	and	CCONJ
inlawrev-3979	1069	13	citing	cite	VERB
inlawrev-3979	1069	14	cert	cert	NOUN
inlawrev-3979	1069	15	.	.	PUNCT
inlawrev-3979	1070	1	admin	admin	PROPN
inlawrev-3979	1070	2	.	.	PUNCT
inlawrev-3979	1071	1	r.	r.	PROPN
inlawrev-3979	1071	2	at	at	ADP
inlawrev-3979	1071	3	465	465	NUM
inlawrev-3979	1071	4	-	-	SYM
inlawrev-3979	1071	5	66	66	NUM
inlawrev-3979	1071	6	;	;	PUNCT
inlawrev-3979	1071	7	oral	oral	ADJ
inlawrev-3979	1071	8	argument	argument	NOUN
inlawrev-3979	1071	9	transcript	transcript	NOUN
inlawrev-3979	1071	10	at	at	ADP
inlawrev-3979	1071	11	\\	\\	NOUN
inlawrev-3979	1071	12	,	,	PUNCT
inlawrev-3979	1071	13	methodist	methodist	NOUN
inlawrev-3979	1071	14	hospitals	hospital	NOUN
inlawrev-3979	1071	15	,	,	PUNCT
inlawrev-3979	1071	16	862	862	NUM
inlawrev-3979	1071	17	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1071	18	335	335	NUM
inlawrev-3979	1071	19	;	;	PUNCT
inlawrev-3979	1071	20	petitioner	petitioner	NOUN
inlawrev-3979	1071	21	's	's	PART
inlawrev-3979	1071	22	brief	brief	NOUN
inlawrev-3979	1071	23	at	at	ADP
inlawrev-3979	1071	24	7	7	NUM
inlawrev-3979	1071	25	-	-	SYM
inlawrev-3979	1071	26	9	9	NUM
inlawrev-3979	1071	27	,	,	PUNCT
inlawrev-3979	1071	28	12	12	NUM
inlawrev-3979	1071	29	-	-	SYM
inlawrev-3979	1071	30	14	14	NUM
inlawrev-3979	1071	31	,	,	PUNCT
inlawrev-3979	1071	32	methodist	methodist	NOUN
inlawrev-3979	1071	33	hospitals	hospital	NOUN
inlawrev-3979	1071	34	,	,	PUNCT
inlawrev-3979	1071	35	862	862	NUM
inlawrev-3979	1071	36	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1071	37	335	335	NUM
inlawrev-3979	1071	38	)	)	PUNCT
inlawrev-3979	1071	39	)	)	PUNCT
inlawrev-3979	1071	40	.	.	PUNCT
inlawrev-3979	1072	1	308	308	NUM
inlawrev-3979	1072	2	.	.	PUNCT
inlawrev-3979	1073	1	i	i	PRON
inlawrev-3979	1073	2	d.	d.	PROPN
inlawrev-3979	1073	3	at	at	ADP
inlawrev-3979	1073	4	338	338	NUM
inlawrev-3979	1073	5	.	.	PUNCT
inlawrev-3979	1074	1	2008	2008	NUM
inlawrev-3979	1074	2	]	]	PUNCT
inlawrev-3979	1074	3	tax	tax	NOUN
inlawrev-3979	1074	4	law	law	NOUN
inlawrev-3979	1074	5	1299	1299	NUM
inlawrev-3979	1074	6	methodist	methodist	PROPN
inlawrev-3979	1074	7	's	's	PART
inlawrev-3979	1074	8	inpatient	inpatient	PROPN
inlawrev-3979	1074	9	facilities	facility	NOUN
inlawrev-3979	1074	10	.	.	PUNCT
inlawrev-3979	1074	11	"	"	PUNCT
inlawrev-3979	1075	1	309	309	NUM
inlawrev-3979	1075	2	the	the	DET
inlawrev-3979	1075	3	term	term	NOUN
inlawrev-3979	1075	4	"	"	PUNCT
inlawrev-3979	1075	5	inpatient	inpatient	NOUN
inlawrev-3979	1075	6	"	"	PUNCT
inlawrev-3979	1075	7	defined	define	VERB
inlawrev-3979	1075	8	by	by	ADP
inlawrev-3979	1075	9	i.c	i.c	PROPN
inlawrev-3979	1075	10	.	.	PROPN
inlawrev-3979	1076	1	§	§	PROPN
inlawrev-3979	1076	2	6	6	NUM
inlawrev-3979	1076	3	-	-	SYM
inlawrev-3979	1076	4	1.1	1.1	NUM
inlawrev-3979	1076	5	1016(h	1016(h	NUM
inlawrev-3979	1076	6	)	)	PUNCT
inlawrev-3979	1076	7	includes	include	VERB
inlawrev-3979	1076	8	only	only	ADV
inlawrev-3979	1076	9	that	that	DET
inlawrev-3979	1076	10	portion	portion	NOUN
inlawrev-3979	1076	11	of	of	ADP
inlawrev-3979	1076	12	the	the	DET
inlawrev-3979	1076	13	hospital	hospital	NOUN
inlawrev-3979	1076	14	that	that	PRON
inlawrev-3979	1076	15	provides	provide	VERB
inlawrev-3979	1076	16	meals	meal	NOUN
inlawrev-3979	1076	17	and	and	CCONJ
inlawrev-3979	1076	18	services	service	NOUN
inlawrev-3979	1076	19	to	to	PART
inlawrev-3979	1076	20	admitted	admit	VERB
inlawrev-3979	1076	21	patients	patient	NOUN
inlawrev-3979	1076	22	.	.	PUNCT
inlawrev-3979	1077	1	310	310	NUM
inlawrev-3979	1077	2	further	far	ADV
inlawrev-3979	1077	3	,	,	PUNCT
inlawrev-3979	1077	4	the	the	DET
inlawrev-3979	1077	5	phrase	phrase	NOUN
inlawrev-3979	1077	6	"	"	PUNCT
inlawrev-3979	1077	7	substantially	substantially	ADV
inlawrev-3979	1077	8	related	relate	VERB
inlawrev-3979	1077	9	to	to	ADP
inlawrev-3979	1077	10	or	or	CCONJ
inlawrev-3979	1077	11	supportive	supportive	ADJ
inlawrev-3979	1077	12	of	of	ADP
inlawrev-3979	1077	13	"	"	PUNCT
inlawrev-3979	1077	14	means	mean	VERB
inlawrev-3979	1077	15	that	that	SCONJ
inlawrev-3979	1077	16	the	the	DET
inlawrev-3979	1077	17	other	other	ADJ
inlawrev-3979	1077	18	property	property	NOUN
inlawrev-3979	1077	19	is	be	AUX
inlawrev-3979	1077	20	associated	associate	VERB
inlawrev-3979	1077	21	,	,	PUNCT
inlawrev-3979	1077	22	to	to	ADP
inlawrev-3979	1077	23	a	a	DET
inlawrev-3979	1077	24	considerable	considerable	ADJ
inlawrev-3979	1077	25	degree	degree	NOUN
inlawrev-3979	1077	26	,	,	PUNCT
inlawrev-3979	1077	27	to	to	ADP
inlawrev-3979	1077	28	a	a	DET
inlawrev-3979	1077	29	hospital	hospital	NOUN
inlawrev-3979	1077	30	's	's	PART
inlawrev-3979	1077	31	inpatient	inpatient	NOUN
inlawrev-3979	1077	32	facility	facility	NOUN
inlawrev-3979	1077	33	or	or	CCONJ
inlawrev-3979	1077	34	that	that	SCONJ
inlawrev-3979	1077	35	the	the	DET
inlawrev-3979	1077	36	other	other	ADJ
inlawrev-3979	1077	37	property	property	NOUN
inlawrev-3979	1077	38	provides	provide	VERB
inlawrev-3979	1077	39	considerable	considerable	ADJ
inlawrev-3979	1077	40	aid	aid	NOUN
inlawrev-3979	1077	41	to	to	ADP
inlawrev-3979	1077	42	,	,	PUNCT
inlawrev-3979	1077	43	or	or	CCONJ
inlawrev-3979	1077	44	promotes	promote	VERB
inlawrev-3979	1077	45	to	to	ADP
inlawrev-3979	1077	46	a	a	DET
inlawrev-3979	1077	47	considerable	considerable	ADJ
inlawrev-3979	1077	48	degree	degree	NOUN
inlawrev-3979	1077	49	,	,	PUNCT
inlawrev-3979	1077	50	the	the	DET
inlawrev-3979	1077	51	interests	interest	NOUN
inlawrev-3979	1077	52	of	of	ADP
inlawrev-3979	1077	53	a	a	DET
inlawrev-3979	1077	54	hospital	hospital	NOUN
inlawrev-3979	1077	55	's	's	PART
inlawrev-3979	1077	56	inpatient	inpatient	NOUN
inlawrev-3979	1077	57	facility	facility	NOUN
inlawrev-3979	1077	58	.	.	PUNCT
inlawrev-3979	1077	59	"	"	PUNCT
inlawrev-3979	1078	1	311	311	NUM
inlawrev-3979	1078	2	the	the	DET
inlawrev-3979	1078	3	evidence	evidence	NOUN
inlawrev-3979	1078	4	provided	provide	VERB
inlawrev-3979	1078	5	by	by	ADP
inlawrev-3979	1078	6	methodist	methodist	NOUN
inlawrev-3979	1078	7	regarding	regard	VERB
inlawrev-3979	1078	8	the	the	DET
inlawrev-3979	1078	9	employment	employment	NOUN
inlawrev-3979	1078	10	of	of	ADP
inlawrev-3979	1078	11	pca	pca	PROPN
inlawrev-3979	1078	12	staff	staff	NOUN
inlawrev-3979	1078	13	and	and	CCONJ
inlawrev-3979	1078	14	the	the	DET
inlawrev-3979	1078	15	administrative	administrative	ADJ
inlawrev-3979	1078	16	functions	function	NOUN
inlawrev-3979	1078	17	provided	provide	VERB
inlawrev-3979	1078	18	to	to	ADP
inlawrev-3979	1078	19	pca	pca	PROPN
inlawrev-3979	1078	20	failed	fail	VERB
inlawrev-3979	1078	21	to	to	PART
inlawrev-3979	1078	22	demonstrate	demonstrate	VERB
inlawrev-3979	1078	23	what	what	PRON
inlawrev-3979	1078	24	relationship	relationship	NOUN
inlawrev-3979	1078	25	the	the	DET
inlawrev-3979	1078	26	inpatient	inpatient	PROPN
inlawrev-3979	1078	27	facilities	facility	NOUN
inlawrev-3979	1078	28	had	have	VERB
inlawrev-3979	1078	29	to	to	ADP
inlawrev-3979	1078	30	pca	pca	PROPN
inlawrev-3979	1078	31	and	and	CCONJ
inlawrev-3979	1078	32	how	how	SCONJ
inlawrev-3979	1078	33	the	the	DET
inlawrev-3979	1078	34	interests	interest	NOUN
inlawrev-3979	1078	35	of	of	ADP
inlawrev-3979	1078	36	the	the	DET
inlawrev-3979	1078	37	inpatient	inpatient	PROPN
inlawrev-3979	1078	38	facilities	facility	NOUN
inlawrev-3979	1078	39	were	be	AUX
inlawrev-3979	1078	40	promoted	promote	VERB
inlawrev-3979	1078	41	by	by	ADP
inlawrev-3979	1078	42	pca.312	pca.312	NOUN
inlawrev-3979	1078	43	in	in	ADP
inlawrev-3979	1078	44	addition	addition	NOUN
inlawrev-3979	1078	45	,	,	PUNCT
inlawrev-3979	1078	46	methodist	methodist	PROPN
inlawrev-3979	1078	47	did	do	AUX
inlawrev-3979	1078	48	not	not	PART
inlawrev-3979	1078	49	demonstrate	demonstrate	VERB
inlawrev-3979	1078	50	how	how	SCONJ
inlawrev-3979	1078	51	merely	merely	ADV
inlawrev-3979	1078	52	offering	offer	VERB
inlawrev-3979	1078	53	the	the	DET
inlawrev-3979	1078	54	services	service	NOUN
inlawrev-3979	1078	55	at	at	ADP
inlawrev-3979	1078	56	pca	pca	PROPN
inlawrev-3979	1078	57	resulted	result	VERB
inlawrev-3979	1078	58	in	in	ADP
inlawrev-3979	1078	59	pca	pca	PROPN
inlawrev-3979	1078	60	being	be	AUX
inlawrev-3979	1078	61	"	"	PUNCT
inlawrev-3979	1078	62	substantially	substantially	ADV
inlawrev-3979	1078	63	related	relate	VERB
inlawrev-3979	1078	64	to	to	ADP
inlawrev-3979	1078	65	or	or	CCONJ
inlawrev-3979	1078	66	supportive	supportive	ADJ
inlawrev-3979	1078	67	of	of	ADP
inlawrev-3979	1078	68	the	the	DET
inlawrev-3979	1078	69	inpatient	inpatient	PROPN
inlawrev-3979	1078	70	facilities	facility	NOUN
inlawrev-3979	1078	71	.	.	PUNCT
inlawrev-3979	1079	1	313	313	NUM
inlawrev-3979	1079	2	it	it	PRON
inlawrev-3979	1079	3	"	"	PUNCT
inlawrev-3979	1079	4	will	will	AUX
inlawrev-3979	1079	5	not	not	PART
inlawrev-3979	1079	6	[	[	X
inlawrev-3979	1079	7	be	be	AUX
inlawrev-3979	1079	8	]	]	X
inlawrev-3979	1079	9	presume[d	presume[d	PROPN
inlawrev-3979	1079	10	]	]	PUNCT
inlawrev-3979	1079	11	that	that	SCONJ
inlawrev-3979	1079	12	a	a	DET
inlawrev-3979	1079	13	substantial	substantial	ADJ
inlawrev-3979	1079	14	relationship	relationship	NOUN
inlawrev-3979	1079	15	or	or	CCONJ
inlawrev-3979	1079	16	supportive	supportive	ADJ
inlawrev-3979	1079	17	network	network	NOUN
inlawrev-3979	1079	18	arises	arise	VERB
inlawrev-3979	1079	19	merely	merely	ADV
inlawrev-3979	1079	20	because	because	SCONJ
inlawrev-3979	1079	21	two	two	NUM
inlawrev-3979	1079	22	entities	entity	NOUN
inlawrev-3979	1079	23	are	be	AUX
inlawrev-3979	1079	24	engaged	engage	VERB
inlawrev-3979	1079	25	in	in	ADP
inlawrev-3979	1079	26	the	the	DET
inlawrev-3979	1079	27	same	same	ADJ
inlawrev-3979	1079	28	type	type	NOUN
inlawrev-3979	1079	29	of	of	ADP
inlawrev-3979	1079	30	business	business	NOUN
inlawrev-3979	1079	31	activity	activity	NOUN
inlawrev-3979	1079	32	.	.	PUNCT
inlawrev-3979	1079	33	"	"	PUNCT
inlawrev-3979	1080	1	314	314	NUM
inlawrev-3979	1080	2	methodist	methodist	NOUN
inlawrev-3979	1080	3	failed	fail	VERB
inlawrev-3979	1080	4	to	to	PART
inlawrev-3979	1080	5	establish	establish	VERB
inlawrev-3979	1080	6	the	the	DET
inlawrev-3979	1080	7	prima	prima	NOUN
inlawrev-3979	1080	8	facie	facie	NOUN
inlawrev-3979	1080	9	case	case	NOUN
inlawrev-3979	1080	10	and	and	CCONJ
inlawrev-3979	1080	11	the	the	DET
inlawrev-3979	1080	12	denial	denial	NOUN
inlawrev-3979	1080	13	of	of	ADP
inlawrev-3979	1080	14	the	the	DET
inlawrev-3979	1080	15	charitable	charitable	ADJ
inlawrev-3979	1080	16	purposes	purpose	NOUN
inlawrev-3979	1080	17	exemption	exemption	NOUN
inlawrev-3979	1080	18	for	for	ADP
inlawrev-3979	1080	19	pca	pca	PROPN
inlawrev-3979	1080	20	was	be	AUX
inlawrev-3979	1080	21	affirmed.315	affirmed.315	PROPN
inlawrev-3979	1080	22	3	3	NUM
inlawrev-3979	1080	23	.	.	PUNCT
inlawrev-3979	1080	24	french	french	ADJ
inlawrev-3979	1080	25	lick	lick	PROPN
inlawrev-3979	1080	26	township	township	PROPN
inlawrev-3979	1080	27	trustee	trustee	NOUN
inlawrev-3979	1080	28	assessor	assessor	NOUN
inlawrev-3979	1080	29	v.	v.	PROPN
inlawrev-3979	1080	30	kimball	kimball	PROPN
inlawrev-3979	1080	31	international	international	PROPN
inlawrev-3979	1080	32	,	,	PUNCT
inlawrev-3979	1080	33	inc	inc	PROPN
inlawrev-3979	1080	34	.	.	PROPN
inlawrev-3979	1080	35	316	316	NUM
inlawrev-3979	1080	36	—	—	PUNCT
inlawrev-3979	1080	37	the	the	DET
inlawrev-3979	1080	38	township	township	NOUN
inlawrev-3979	1080	39	assessor	assessor	NOUN
inlawrev-3979	1080	40	initiated	initiate	VERB
inlawrev-3979	1080	41	an	an	DET
inlawrev-3979	1080	42	appeal	appeal	NOUN
inlawrev-3979	1080	43	of	of	ADP
inlawrev-3979	1080	44	the	the	DET
inlawrev-3979	1080	45	btr	btr	PROPN
inlawrev-3979	1080	46	's	's	PART
inlawrev-3979	1080	47	final	final	ADJ
inlawrev-3979	1080	48	determination	determination	NOUN
inlawrev-3979	1080	49	of	of	ADP
inlawrev-3979	1080	50	the	the	DET
inlawrev-3979	1080	51	value	value	NOUN
inlawrev-3979	1080	52	of	of	ADP
inlawrev-3979	1080	53	kimball	kimball	PROPN
inlawrev-3979	1080	54	's	's	PART
inlawrev-3979	1080	55	real	real	ADJ
inlawrev-3979	1080	56	property	property	NOUN
inlawrev-3979	1080	57	in	in	ADP
inlawrev-3979	1080	58	2002	2002	NUM
inlawrev-3979	1080	59	on	on	ADP
inlawrev-3979	1080	60	april	april	PROPN
inlawrev-3979	1080	61	27	27	NUM
inlawrev-3979	1080	62	,	,	PUNCT
inlawrev-3979	1080	63	2006	2006	NUM
inlawrev-3979	1080	64	.	.	PUNCT
inlawrev-3979	1081	1	317	317	NUM
inlawrev-3979	1081	2	the	the	DET
inlawrev-3979	1081	3	assessment	assessment	NOUN
inlawrev-3979	1081	4	concerned	concerned	PROPN
inlawrev-3979	1081	5	kimball	kimball	PROPN
inlawrev-3979	1081	6	's	's	PART
inlawrev-3979	1081	7	vacant	vacant	ADJ
inlawrev-3979	1081	8	industrial	industrial	ADJ
inlawrev-3979	1081	9	plant	plant	NOUN
inlawrev-3979	1081	10	located	locate	VERB
inlawrev-3979	1081	11	in	in	ADP
inlawrev-3979	1081	12	french	french	ADJ
inlawrev-3979	1081	13	lick	lick	PROPN
inlawrev-3979	1081	14	township	township	PROPN
inlawrev-3979	1081	15	,	,	PUNCT
inlawrev-3979	1081	16	orange	orange	PROPN
inlawrev-3979	1081	17	county	county	PROPN
inlawrev-3979	1081	18	,	,	PUNCT
inlawrev-3979	1081	19	indiana	indiana	PROPN
inlawrev-3979	1081	20	.	.	PUNCT
inlawrev-3979	1082	1	318	318	NUM
inlawrev-3979	1082	2	kimball	kimball	PROPN
inlawrev-3979	1082	3	appealed	appeal	VERB
inlawrev-3979	1082	4	the	the	DET
inlawrev-3979	1082	5	original	original	ADJ
inlawrev-3979	1082	6	assessment	assessment	NOUN
inlawrev-3979	1082	7	conducted	conduct	VERB
inlawrev-3979	1082	8	by	by	ADP
inlawrev-3979	1082	9	the	the	DET
inlawrev-3979	1082	10	assessor	assessor	NOUN
inlawrev-3979	1082	11	,	,	PUNCT
inlawrev-3979	1082	12	which	which	PRON
inlawrev-3979	1082	13	valued	value	VERB
inlawrev-3979	1082	14	the	the	DET
inlawrev-3979	1082	15	plant	plant	NOUN
inlawrev-3979	1082	16	at	at	ADP
inlawrev-3979	1082	17	$	$	SYM
inlawrev-3979	1082	18	2,912,300	2,912,300	NUM
inlawrev-3979	1082	19	,	,	PUNCT
inlawrev-3979	1082	20	to	to	ADP
inlawrev-3979	1082	21	the	the	DET
inlawrev-3979	1082	22	orange	orange	PROPN
inlawrev-3979	1082	23	county	county	PROPN
inlawrev-3979	1082	24	ptaboa	ptaboa	NOUN
inlawrev-3979	1082	25	claiming	claim	VERB
inlawrev-3979	1082	26	the	the	DET
inlawrev-3979	1082	27	property	property	NOUN
inlawrev-3979	1082	28	's	's	PART
inlawrev-3979	1082	29	market	market	NOUN
inlawrev-3979	1082	30	value	value	NOUN
inlawrev-3979	1082	31	-	-	PUNCT
inlawrev-3979	1082	32	in	in	ADP
inlawrev-3979	1082	33	-	-	PUNCT
inlawrev-3979	1082	34	use	use	NOUN
inlawrev-3979	1082	35	was	be	AUX
inlawrev-3979	1082	36	not	not	PART
inlawrev-3979	1082	37	accurately	accurately	ADV
inlawrev-3979	1082	38	reflected	reflect	VERB
inlawrev-3979	1082	39	by	by	ADP
inlawrev-3979	1082	40	the	the	DET
inlawrev-3979	1082	41	assessment	assessment	NOUN
inlawrev-3979	1082	42	.	.	PUNCT
inlawrev-3979	1083	1	319	319	NUM
inlawrev-3979	1084	1	the	the	DET
inlawrev-3979	1084	2	ptaboa	ptaboa	NOUN
inlawrev-3979	1084	3	ultimately	ultimately	ADV
inlawrev-3979	1084	4	reduced	reduce	VERB
inlawrev-3979	1084	5	the	the	DET
inlawrev-3979	1084	6	assessed	assessed	ADJ
inlawrev-3979	1084	7	value	value	NOUN
inlawrev-3979	1084	8	to	to	ADP
inlawrev-3979	1084	9	$	$	SYM
inlawrev-3979	1084	10	2,595,200	2,595,200	NUM
inlawrev-3979	1084	11	,	,	PUNCT
inlawrev-3979	1084	12	but	but	CCONJ
inlawrev-3979	1084	13	kimball	kimball	PROPN
inlawrev-3979	1084	14	petitioned	petition	VERB
inlawrev-3979	1084	15	the	the	DET
inlawrev-3979	1084	16	btr	btr	NOUN
inlawrev-3979	1084	17	for	for	ADP
inlawrev-3979	1084	18	a	a	DET
inlawrev-3979	1084	19	further	further	ADJ
inlawrev-3979	1084	20	reduction	reduction	NOUN
inlawrev-3979	1084	21	.	.	PUNCT
inlawrev-3979	1085	1	320	320	NUM
inlawrev-3979	1085	2	the	the	DET
inlawrev-3979	1085	3	btr	btr	PROPN
inlawrev-3979	1085	4	further	far	ADV
inlawrev-3979	1085	5	reduced	reduce	VERB
inlawrev-3979	1085	6	the	the	DET
inlawrev-3979	1085	7	assessment	assessment	NOUN
inlawrev-3979	1085	8	to	to	ADP
inlawrev-3979	1085	9	$	$	SYM
inlawrev-3979	1085	10	1,685,000.321	1,685,000.321	NUM
inlawrev-3979	1085	11	during	during	ADP
inlawrev-3979	1085	12	the	the	DET
inlawrev-3979	1085	13	administrative	administrative	ADJ
inlawrev-3979	1085	14	hearing	hearing	NOUN
inlawrev-3979	1085	15	,	,	PUNCT
inlawrev-3979	1085	16	kimball	kimball	PROPN
inlawrev-3979	1085	17	provided	provide	VERB
inlawrev-3979	1085	18	evidence	evidence	NOUN
inlawrev-3979	1085	19	of	of	ADP
inlawrev-3979	1085	20	the	the	DET
inlawrev-3979	1085	21	property	property	NOUN
inlawrev-3979	1085	22	's	's	PART
inlawrev-3979	1085	23	market	market	NOUN
inlawrev-3979	1085	24	value	value	NOUN
inlawrev-3979	1085	25	-	-	PUNCT
inlawrev-3979	1085	26	in	in	ADP
inlawrev-3979	1085	27	-	-	PUNCT
inlawrev-3979	1085	28	use	use	NOUN
inlawrev-3979	1085	29	by	by	ADP
inlawrev-3979	1085	30	presenting	present	VERB
inlawrev-3979	1085	31	an	an	DET
inlawrev-3979	1085	32	appraisal	appraisal	NOUN
inlawrev-3979	1085	33	,	,	PUNCT
inlawrev-3979	1085	34	along	along	ADP
inlawrev-3979	1085	35	with	with	ADP
inlawrev-3979	1085	36	letters	letter	NOUN
inlawrev-3979	1085	37	from	from	ADP
inlawrev-3979	1085	38	its	its	PRON
inlawrev-3979	1085	39	realty	realty	NOUN
inlawrev-3979	1085	40	company	company	NOUN
inlawrev-3979	1085	41	that	that	PRON
inlawrev-3979	1085	42	supported	support	VERB
inlawrev-3979	1085	43	a	a	DET
inlawrev-3979	1085	44	valuation	valuation	NOUN
inlawrev-3979	1085	45	of	of	ADP
inlawrev-3979	1085	46	$	$	SYM
inlawrev-3979	1085	47	1,685,000	1,685,000	NUM
inlawrev-3979	1085	48	.	.	PUNCT
inlawrev-3979	1086	1	322	322	NUM
inlawrev-3979	1086	2	the	the	DET
inlawrev-3979	1086	3	appraiser	appraiser	NOUN
inlawrev-3979	1086	4	used	use	VERB
inlawrev-3979	1086	5	three	three	NUM
inlawrev-3979	1086	6	approaches	approach	NOUN
inlawrev-3979	1086	7	to	to	PART
inlawrev-3979	1086	8	estimate	estimate	VERB
inlawrev-3979	1086	9	the	the	DET
inlawrev-3979	1086	10	property	property	NOUN
inlawrev-3979	1086	11	's	's	PART
inlawrev-3979	1086	12	value	value	NOUN
inlawrev-3979	1086	13	:	:	PUNCT
inlawrev-3979	1086	14	the	the	DET
inlawrev-3979	1086	15	cost	cost	NOUN
inlawrev-3979	1086	16	approach	approach	NOUN
inlawrev-3979	1086	17	,	,	PUNCT
inlawrev-3979	1086	18	the	the	DET
inlawrev-3979	1086	19	income	income	NOUN
inlawrev-3979	1086	20	309	309	NUM
inlawrev-3979	1086	21	.	.	PUNCT
inlawrev-3979	1087	1	i	i	PRON
inlawrev-3979	1087	2	d.	d.	PROPN
inlawrev-3979	1087	3	310	310	NUM
inlawrev-3979	1087	4	.	.	PUNCT
inlawrev-3979	1088	1	i	i	PRON
inlawrev-3979	1088	2	d.	d.	PROPN
inlawrev-3979	1088	3	at	at	ADP
inlawrev-3979	1088	4	338	338	NUM
inlawrev-3979	1088	5	-	-	SYM
inlawrev-3979	1088	6	39	39	NUM
inlawrev-3979	1088	7	.	.	PUNCT
inlawrev-3979	1089	1	311	311	NUM
inlawrev-3979	1089	2	.	.	PUNCT
inlawrev-3979	1090	1	i	i	PRON
inlawrev-3979	1090	2	d.	d.	PROPN
inlawrev-3979	1090	3	at	at	ADP
inlawrev-3979	1090	4	339	339	NUM
inlawrev-3979	1090	5	.	.	PUNCT
inlawrev-3979	1091	1	312	312	NUM
inlawrev-3979	1091	2	.	.	PUNCT
inlawrev-3979	1092	1	i	i	PRON
inlawrev-3979	1092	2	d.	d.	PROPN
inlawrev-3979	1092	3	313	313	NUM
inlawrev-3979	1092	4	.	.	PUNCT
inlawrev-3979	1093	1	i	i	PRON
inlawrev-3979	1093	2	d.	d.	PROPN
inlawrev-3979	1093	3	(	(	PUNCT
inlawrev-3979	1093	4	emphasis	emphasis	NOUN
inlawrev-3979	1093	5	added	add	VERB
inlawrev-3979	1093	6	)	)	PUNCT
inlawrev-3979	1093	7	.	.	PUNCT
inlawrev-3979	1094	1	314	314	X
inlawrev-3979	1094	2	.	.	PUNCT
inlawrev-3979	1095	1	i	i	PRON
inlawrev-3979	1095	2	d.	d.	PROPN
inlawrev-3979	1095	3	at	at	ADP
inlawrev-3979	1095	4	339	339	NUM
inlawrev-3979	1095	5	-	-	SYM
inlawrev-3979	1095	6	40	40	NUM
inlawrev-3979	1095	7	(	(	PUNCT
inlawrev-3979	1095	8	emphasis	emphasis	NOUN
inlawrev-3979	1095	9	added	add	VERB
inlawrev-3979	1095	10	)	)	PUNCT
inlawrev-3979	1095	11	.	.	PUNCT
inlawrev-3979	1096	1	315	315	NUM
inlawrev-3979	1096	2	.	.	PUNCT
inlawrev-3979	1096	3	mat	mat	PROPN
inlawrev-3979	1096	4	340	340	NUM
inlawrev-3979	1096	5	.	.	PUNCT
inlawrev-3979	1097	1	316	316	NUM
inlawrev-3979	1097	2	.	.	NOUN
inlawrev-3979	1097	3	865	865	NUM
inlawrev-3979	1097	4	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1097	5	732	732	NUM
inlawrev-3979	1097	6	(	(	PUNCT
inlawrev-3979	1097	7	ind	ind	NOUN
inlawrev-3979	1097	8	.	.	PUNCT
inlawrev-3979	1098	1	tax	tax	PROPN
inlawrev-3979	1098	2	ct	ct	PROPN
inlawrev-3979	1098	3	.	.	PROPN
inlawrev-3979	1098	4	2007	2007	NUM
inlawrev-3979	1098	5	)	)	PUNCT
inlawrev-3979	1098	6	.	.	PUNCT
inlawrev-3979	1099	1	317	317	NUM
inlawrev-3979	1099	2	.	.	PUNCT
inlawrev-3979	1100	1	i	i	PRON
inlawrev-3979	1100	2	d.	d.	PROPN
inlawrev-3979	1100	3	at	at	ADP
inlawrev-3979	1100	4	734	734	NUM
inlawrev-3979	1100	5	.	.	PUNCT
inlawrev-3979	1101	1	318	318	NUM
inlawrev-3979	1101	2	.	.	PUNCT
inlawrev-3979	1102	1	i	i	PRON
inlawrev-3979	1102	2	d.	d.	PROPN
inlawrev-3979	1102	3	319	319	NUM
inlawrev-3979	1102	4	.	.	PUNCT
inlawrev-3979	1103	1	i	i	PRON
inlawrev-3979	1103	2	d.	d.	PROPN
inlawrev-3979	1103	3	320	320	NUM
inlawrev-3979	1103	4	.	.	PUNCT
inlawrev-3979	1104	1	i	i	PRON
inlawrev-3979	1104	2	d.	d.	PROPN
inlawrev-3979	1104	3	321	321	NUM
inlawrev-3979	1104	4	.	.	PUNCT
inlawrev-3979	1105	1	i	i	PRON
inlawrev-3979	1105	2	d.	d.	PROPN
inlawrev-3979	1105	3	322	322	NUM
inlawrev-3979	1105	4	.	.	PUNCT
inlawrev-3979	1106	1	i	i	PRON
inlawrev-3979	1106	2	d.	d.	PROPN
inlawrev-3979	1106	3	at	at	ADP
inlawrev-3979	1106	4	736	736	NUM
inlawrev-3979	1106	5	.	.	PUNCT
inlawrev-3979	1107	1	1300	1300	NUM
inlawrev-3979	1107	2	indiana	indiana	PROPN
inlawrev-3979	1107	3	law	law	PROPN
inlawrev-3979	1107	4	review	review	NOUN
inlawrev-3979	1108	1	[	[	X
inlawrev-3979	1108	2	vol	vol	NOUN
inlawrev-3979	1108	3	.	.	PUNCT
inlawrev-3979	1109	1	41:1271	41:1271	NOUN
inlawrev-3979	1109	2	approach	approach	NOUN
inlawrev-3979	1109	3	,	,	PUNCT
inlawrev-3979	1109	4	and	and	CCONJ
inlawrev-3979	1109	5	the	the	DET
inlawrev-3979	1109	6	sales	sale	NOUN
inlawrev-3979	1109	7	comparison	comparison	NOUN
inlawrev-3979	1109	8	approach	approach	NOUN
inlawrev-3979	1109	9	.	.	PUNCT
inlawrev-3979	1110	1	323	323	NUM
inlawrev-3979	1110	2	the	the	DET
inlawrev-3979	1110	3	realty	realty	PROPN
inlawrev-3979	1110	4	company	company	NOUN
inlawrev-3979	1110	5	letters	letter	NOUN
inlawrev-3979	1110	6	which	which	PRON
inlawrev-3979	1110	7	were	be	AUX
inlawrev-3979	1110	8	provided	provide	VERB
inlawrev-3979	1110	9	discussed	discuss	VERB
inlawrev-3979	1110	10	kimball	kimball	PROPN
inlawrev-3979	1110	11	's	's	PART
inlawrev-3979	1110	12	2002	2002	NUM
inlawrev-3979	1110	13	asking	ask	VERB
inlawrev-3979	1110	14	price	price	NOUN
inlawrev-3979	1110	15	of	of	ADP
inlawrev-3979	1110	16	$	$	SYM
inlawrev-3979	1110	17	2,500,000	2,500,000	NUM
inlawrev-3979	1110	18	and	and	CCONJ
inlawrev-3979	1110	19	how	how	SCONJ
inlawrev-3979	1110	20	the	the	DET
inlawrev-3979	1110	21	property	property	NOUN
inlawrev-3979	1110	22	would	would	AUX
inlawrev-3979	1110	23	be	be	AUX
inlawrev-3979	1110	24	difficult	difficult	ADJ
inlawrev-3979	1110	25	or	or	CCONJ
inlawrev-3979	1110	26	not	not	PART
inlawrev-3979	1110	27	possible	possible	ADJ
inlawrev-3979	1110	28	to	to	PART
inlawrev-3979	1110	29	sell	sell	VERB
inlawrev-3979	1110	30	at	at	ADP
inlawrev-3979	1110	31	that	that	DET
inlawrev-3979	1110	32	price	price	NOUN
inlawrev-3979	1110	33	,	,	PUNCT
inlawrev-3979	1110	34	as	as	ADV
inlawrev-3979	1110	35	well	well	ADV
inlawrev-3979	1110	36	as	as	ADP
inlawrev-3979	1110	37	kimball	kimball	PROPN
inlawrev-3979	1110	38	's	's	PART
inlawrev-3979	1110	39	decision	decision	NOUN
inlawrev-3979	1110	40	in	in	ADP
inlawrev-3979	1110	41	2004	2004	NUM
inlawrev-3979	1110	42	to	to	PART
inlawrev-3979	1110	43	reduce	reduce	VERB
inlawrev-3979	1110	44	the	the	DET
inlawrev-3979	1110	45	price	price	NOUN
inlawrev-3979	1110	46	.	.	PUNCT
inlawrev-3979	1111	1	324	324	NUM
inlawrev-3979	1111	2	the	the	DET
inlawrev-3979	1111	3	reliability	reliability	NOUN
inlawrev-3979	1111	4	of	of	ADP
inlawrev-3979	1111	5	the	the	DET
inlawrev-3979	1111	6	appraisal	appraisal	NOUN
inlawrev-3979	1111	7	was	be	AUX
inlawrev-3979	1111	8	questioned	question	VERB
inlawrev-3979	1111	9	at	at	ADP
inlawrev-3979	1111	10	the	the	DET
inlawrev-3979	1111	11	hearing	hearing	NOUN
inlawrev-3979	1111	12	by	by	ADP
inlawrev-3979	1111	13	the	the	DET
inlawrev-3979	1111	14	assessor	assessor	NOUN
inlawrev-3979	1111	15	.	.	PUNCT
inlawrev-3979	1112	1	325	325	NUM
inlawrev-3979	1112	2	the	the	DET
inlawrev-3979	1112	3	btr	btr	PROPN
inlawrev-3979	1112	4	agreed	agree	VERB
inlawrev-3979	1112	5	with	with	ADP
inlawrev-3979	1112	6	the	the	DET
inlawrev-3979	1112	7	assessor	assessor	NOUN
inlawrev-3979	1112	8	's	's	PART
inlawrev-3979	1112	9	concerns	concern	NOUN
inlawrev-3979	1112	10	about	about	ADP
inlawrev-3979	1112	11	kimball	kimball	PROPN
inlawrev-3979	1112	12	's	's	PART
inlawrev-3979	1112	13	application	application	NOUN
inlawrev-3979	1112	14	of	of	ADP
inlawrev-3979	1112	15	the	the	DET
inlawrev-3979	1112	16	income	income	NOUN
inlawrev-3979	1112	17	approach	approach	NOUN
inlawrev-3979	1112	18	,	,	PUNCT
inlawrev-3979	1112	19	but	but	CCONJ
inlawrev-3979	1112	20	found	find	VERB
inlawrev-3979	1112	21	the	the	DET
inlawrev-3979	1112	22	other	other	ADJ
inlawrev-3979	1112	23	methods	method	NOUN
inlawrev-3979	1112	24	provided	provide	VERB
inlawrev-3979	1112	25	the	the	DET
inlawrev-3979	1112	26	necessary	necessary	ADJ
inlawrev-3979	1112	27	probative	probative	ADJ
inlawrev-3979	1112	28	evidence	evidence	NOUN
inlawrev-3979	1112	29	of	of	ADP
inlawrev-3979	1112	30	the	the	DET
inlawrev-3979	1112	31	property	property	NOUN
inlawrev-3979	1112	32	's	's	PART
inlawrev-3979	1112	33	market	market	NOUN
inlawrev-3979	1112	34	value	value	NOUN
inlawrev-3979	1112	35	-	-	PUNCT
inlawrev-3979	1112	36	in	in	ADP
inlawrev-3979	1112	37	-	-	PUNCT
inlawrev-3979	1112	38	use	use	NOUN
inlawrev-3979	1112	39	.	.	PUNCT
inlawrev-3979	1113	1	326	326	NUM
inlawrev-3979	1113	2	in	in	ADP
inlawrev-3979	1113	3	contrast	contrast	NOUN
inlawrev-3979	1113	4	,	,	PUNCT
inlawrev-3979	1113	5	the	the	DET
inlawrev-3979	1113	6	assessor	assessor	NOUN
inlawrev-3979	1113	7	did	do	AUX
inlawrev-3979	1113	8	not	not	PART
inlawrev-3979	1113	9	provide	provide	VERB
inlawrev-3979	1113	10	any	any	DET
inlawrev-3979	1113	11	evidence	evidence	NOUN
inlawrev-3979	1113	12	to	to	PART
inlawrev-3979	1113	13	contradict	contradict	VERB
inlawrev-3979	1113	14	kimball	kimball	PROPN
inlawrev-3979	1113	15	's	's	PART
inlawrev-3979	1113	16	evidence	evidence	NOUN
inlawrev-3979	1113	17	of	of	ADP
inlawrev-3979	1113	18	the	the	DET
inlawrev-3979	1113	19	property	property	NOUN
inlawrev-3979	1113	20	's	's	PART
inlawrev-3979	1113	21	market	market	NOUN
inlawrev-3979	1113	22	value	value	NOUN
inlawrev-3979	1113	23	-	-	PUNCT
inlawrev-3979	1113	24	in327	in327	NOUN
inlawrev-3979	1113	25	use	use	NOUN
inlawrev-3979	1113	26	.	.	PUNCT
inlawrev-3979	1114	1	the	the	DET
inlawrev-3979	1114	2	assessor	assessor	NOUN
inlawrev-3979	1114	3	argued	argue	VERB
inlawrev-3979	1114	4	the	the	DET
inlawrev-3979	1114	5	btr	btr	PROPN
inlawrev-3979	1114	6	's	's	PART
inlawrev-3979	1114	7	final	final	ADJ
inlawrev-3979	1114	8	determination	determination	NOUN
inlawrev-3979	1114	9	was	be	AUX
inlawrev-3979	1114	10	not	not	PART
inlawrev-3979	1114	11	supported	support	VERB
inlawrev-3979	1114	12	by	by	ADP
inlawrev-3979	1114	13	substantial	substantial	ADJ
inlawrev-3979	1114	14	evidence	evidence	NOUN
inlawrev-3979	1114	15	.	.	PUNCT
inlawrev-3979	1115	1	328	328	NUM
inlawrev-3979	1115	2	the	the	DET
inlawrev-3979	1115	3	assessor	assessor	NOUN
inlawrev-3979	1115	4	asserted	assert	VERB
inlawrev-3979	1115	5	that	that	SCONJ
inlawrev-3979	1115	6	kimball	kimball	PROPN
inlawrev-3979	1115	7	failed	fail	VERB
inlawrev-3979	1115	8	to	to	PART
inlawrev-3979	1115	9	make	make	VERB
inlawrev-3979	1115	10	a	a	DET
inlawrev-3979	1115	11	prima	prima	NOUN
inlawrev-3979	1115	12	facie	facie	NOUN
inlawrev-3979	1115	13	case	case	NOUN
inlawrev-3979	1115	14	,	,	PUNCT
inlawrev-3979	1115	15	citing	cite	VERB
inlawrev-3979	1115	16	tax	tax	NOUN
inlawrev-3979	1115	17	court	court	NOUN
inlawrev-3979	1115	18	cases	case	NOUN
inlawrev-3979	1115	19	holding	hold	VERB
inlawrev-3979	1115	20	a	a	DET
inlawrev-3979	1115	21	prima	prima	NOUN
inlawrev-3979	1115	22	facie	facie	NOUN
inlawrev-3979	1115	23	case	case	NOUN
inlawrev-3979	1115	24	was	be	AUX
inlawrev-3979	1115	25	not	not	PART
inlawrev-3979	1115	26	established	establish	VERB
inlawrev-3979	1115	27	because	because	SCONJ
inlawrev-3979	1115	28	the	the	DET
inlawrev-3979	1115	29	taxpayer	taxpayer	NOUN
inlawrev-3979	1115	30	did	do	AUX
inlawrev-3979	1115	31	not	not	PART
inlawrev-3979	1115	32	provide	provide	VERB
inlawrev-3979	1115	33	a	a	DET
inlawrev-3979	1115	34	thorough	thorough	ADJ
inlawrev-3979	1115	35	presentation	presentation	NOUN
inlawrev-3979	1115	36	of	of	ADP
inlawrev-3979	1115	37	its	its	PRON
inlawrev-3979	1115	38	evidence	evidence	NOUN
inlawrev-3979	1115	39	and	and	CCONJ
inlawrev-3979	1115	40	because	because	SCONJ
inlawrev-3979	1115	41	the	the	DET
inlawrev-3979	1115	42	btr	btr	PROPN
inlawrev-3979	1115	43	accepted	accept	VERB
inlawrev-3979	1115	44	kimball	kimball	PROPN
inlawrev-3979	1115	45	's	's	PART
inlawrev-3979	1115	46	appraisal	appraisal	NOUN
inlawrev-3979	1115	47	"	"	PUNCT
inlawrev-3979	1115	48	at	at	ADP
inlawrev-3979	1115	49	face	face	NOUN
inlawrev-3979	1115	50	value	value	NOUN
inlawrev-3979	1115	51	"	"	PUNCT
inlawrev-3979	1115	52	without	without	ADP
inlawrev-3979	1115	53	considering	consider	VERB
inlawrev-3979	1115	54	its	its	PRON
inlawrev-3979	1115	55	reliability	reliability	NOUN
inlawrev-3979	1115	56	.	.	PUNCT
inlawrev-3979	1116	1	329	329	NUM
inlawrev-3979	1116	2	however	however	ADV
inlawrev-3979	1116	3	,	,	PUNCT
inlawrev-3979	1116	4	the	the	DET
inlawrev-3979	1116	5	cases	case	NOUN
inlawrev-3979	1116	6	cited	cite	VERB
inlawrev-3979	1116	7	by	by	ADP
inlawrev-3979	1116	8	the	the	DET
inlawrev-3979	1116	9	assessor	assessor	NOUN
inlawrev-3979	1116	10	are	be	AUX
inlawrev-3979	1116	11	applicable	applicable	ADJ
inlawrev-3979	1116	12	in	in	ADP
inlawrev-3979	1116	13	circumstances	circumstance	NOUN
inlawrev-3979	1116	14	when	when	SCONJ
inlawrev-3979	1116	15	the	the	DET
inlawrev-3979	1116	16	btr	btr	NOUN
inlawrev-3979	1116	17	determines	determine	VERB
inlawrev-3979	1116	18	the	the	DET
inlawrev-3979	1116	19	taxpayer	taxpayer	NOUN
inlawrev-3979	1116	20	did	do	AUX
inlawrev-3979	1116	21	not	not	PART
inlawrev-3979	1116	22	establish	establish	VERB
inlawrev-3979	1116	23	a	a	DET
inlawrev-3979	1116	24	prima	prima	NOUN
inlawrev-3979	1116	25	facie	facie	NOUN
inlawrev-3979	1116	26	case	case	NOUN
inlawrev-3979	1116	27	.	.	PUNCT
inlawrev-3979	1117	1	330	330	NUM
inlawrev-3979	1117	2	for	for	ADP
inlawrev-3979	1117	3	evidence	evidence	NOUN
inlawrev-3979	1117	4	presented	present	VERB
inlawrev-3979	1117	5	to	to	ADP
inlawrev-3979	1117	6	the	the	DET
inlawrev-3979	1117	7	btr	btr	PROPN
inlawrev-3979	1117	8	to	to	PART
inlawrev-3979	1117	9	be	be	AUX
inlawrev-3979	1117	10	considered	consider	VERB
inlawrev-3979	1117	11	probative	probative	ADJ
inlawrev-3979	1117	12	,	,	PUNCT
inlawrev-3979	1117	13	taxpayers	taxpayer	NOUN
inlawrev-3979	1117	14	must	must	AUX
inlawrev-3979	1117	15	ensure	ensure	VERB
inlawrev-3979	1117	16	the	the	DET
inlawrev-3979	1117	17	btr	btr	NOUN
inlawrev-3979	1117	18	understands	understand	VERB
inlawrev-3979	1117	19	the	the	DET
inlawrev-3979	1117	20	evidence.331	evidence.331	NOUN
inlawrev-3979	1117	21	in	in	ADP
inlawrev-3979	1117	22	contrast	contrast	NOUN
inlawrev-3979	1117	23	,	,	PUNCT
inlawrev-3979	1117	24	btr	btr	PROPN
inlawrev-3979	1117	25	's	's	PART
inlawrev-3979	1117	26	determination	determination	NOUN
inlawrev-3979	1117	27	that	that	SCONJ
inlawrev-3979	1117	28	a	a	DET
inlawrev-3979	1117	29	taxpayer	taxpayer	NOUN
inlawrev-3979	1117	30	established	establish	VERB
inlawrev-3979	1117	31	a	a	DET
inlawrev-3979	1117	32	prima	prima	NOUN
inlawrev-3979	1117	33	facie	facie	NOUN
inlawrev-3979	1117	34	case	case	NOUN
inlawrev-3979	1117	35	is	be	AUX
inlawrev-3979	1117	36	not	not	PART
inlawrev-3979	1117	37	to	to	PART
inlawrev-3979	1117	38	be	be	AUX
inlawrev-3979	1117	39	overturned	overturn	VERB
inlawrev-3979	1117	40	unless	unless	SCONJ
inlawrev-3979	1117	41	there	there	PRON
inlawrev-3979	1117	42	has	have	AUX
inlawrev-3979	1117	43	been	be	AUX
inlawrev-3979	1117	44	an	an	DET
inlawrev-3979	1117	45	abuse	abuse	NOUN
inlawrev-3979	1117	46	of	of	ADP
inlawrev-3979	1117	47	discretion	discretion	NOUN
inlawrev-3979	1117	48	if	if	SCONJ
inlawrev-3979	1117	49	the	the	DET
inlawrev-3979	1117	50	btr	btr	NOUN
inlawrev-3979	1117	51	understands	understand	VERB
inlawrev-3979	1117	52	the	the	DET
inlawrev-3979	1117	53	evidence	evidence	NOUN
inlawrev-3979	1117	54	and	and	CCONJ
inlawrev-3979	1117	55	finds	find	VERB
inlawrev-3979	1117	56	it	it	PRON
inlawrev-3979	1117	57	has	have	VERB
inlawrev-3979	1117	58	probative	probative	ADJ
inlawrev-3979	1117	59	value	value	NOUN
inlawrev-3979	1117	60	.	.	PUNCT
inlawrev-3979	1118	1	332	332	NUM
inlawrev-3979	1118	2	because	because	SCONJ
inlawrev-3979	1118	3	the	the	DET
inlawrev-3979	1118	4	assessor	assessor	NOUN
inlawrev-3979	1118	5	challenged	challenge	VERB
inlawrev-3979	1118	6	the	the	DET
inlawrev-3979	1118	7	btr	btr	PROPN
inlawrev-3979	1118	8	's	's	PART
inlawrev-3979	1118	9	final	final	ADJ
inlawrev-3979	1118	10	determination	determination	NOUN
inlawrev-3979	1118	11	,	,	PUNCT
inlawrev-3979	1118	12	the	the	DET
inlawrev-3979	1118	13	assessor	assessor	NOUN
inlawrev-3979	1118	14	had	have	VERB
inlawrev-3979	1118	15	the	the	DET
inlawrev-3979	1118	16	burden	burden	NOUN
inlawrev-3979	1118	17	to	to	PART
inlawrev-3979	1118	18	demonstrate	demonstrate	VERB
inlawrev-3979	1118	19	the	the	DET
inlawrev-3979	1118	20	determination	determination	NOUN
inlawrev-3979	1118	21	was	be	AUX
inlawrev-3979	1118	22	invalid	invalid	ADJ
inlawrev-3979	1118	23	.	.	PUNCT
inlawrev-3979	1119	1	333	333	NUM
inlawrev-3979	1119	2	the	the	DET
inlawrev-3979	1119	3	assessor	assessor	NOUN
inlawrev-3979	1119	4	did	do	AUX
inlawrev-3979	1119	5	not	not	PART
inlawrev-3979	1119	6	satisfy	satisfy	VERB
inlawrev-3979	1119	7	this	this	DET
inlawrev-3979	1119	8	burden	burden	NOUN
inlawrev-3979	1119	9	.	.	PUNCT
inlawrev-3979	1120	1	334	334	NUM
inlawrev-3979	1120	2	the	the	DET
inlawrev-3979	1120	3	assessor	assessor	NOUN
inlawrev-3979	1120	4	's	's	PART
inlawrev-3979	1120	5	evidence	evidence	NOUN
inlawrev-3979	1120	6	was	be	AUX
inlawrev-3979	1120	7	not	not	PART
inlawrev-3979	1120	8	sufficient	sufficient	ADJ
inlawrev-3979	1120	9	to	to	PART
inlawrev-3979	1120	10	rebut	rebut	VERB
inlawrev-3979	1120	11	evidence	evidence	NOUN
inlawrev-3979	1120	12	presented	present	VERB
inlawrev-3979	1120	13	by	by	ADP
inlawrev-3979	1120	14	kimball	kimball	PROPN
inlawrev-3979	1120	15	regarding	regard	VERB
inlawrev-3979	1120	16	the	the	DET
inlawrev-3979	1120	17	property	property	NOUN
inlawrev-3979	1120	18	's	's	PART
inlawrev-3979	1120	19	market	market	NOUN
inlawrev-3979	1120	20	value	value	NOUN
inlawrev-3979	1120	21	-	-	PUNCT
inlawrev-3979	1120	22	in	in	ADP
inlawrev-3979	1120	23	-	-	PUNCT
inlawrev-3979	1120	24	use	use	NOUN
inlawrev-3979	1120	25	,	,	PUNCT
inlawrev-3979	1120	26	and	and	CCONJ
inlawrev-3979	1120	27	the	the	DET
inlawrev-3979	1120	28	assessor	assessor	NOUN
inlawrev-3979	1120	29	did	do	AUX
inlawrev-3979	1120	30	not	not	PART
inlawrev-3979	1120	31	contradict	contradict	VERB
inlawrev-3979	1120	32	kimball	kimball	PROPN
inlawrev-3979	1120	33	's	's	PART
inlawrev-3979	1120	34	evidence	evidence	NOUN
inlawrev-3979	1120	35	with	with	ADP
inlawrev-3979	1120	36	its	its	PRON
inlawrev-3979	1120	37	own	own	ADJ
inlawrev-3979	1120	38	market	market	NOUN
inlawrev-3979	1120	39	value	value	NOUN
inlawrev-3979	1120	40	-	-	PUNCT
inlawrev-3979	1120	41	in	in	ADP
inlawrev-3979	1120	42	-	-	PUNCT
inlawrev-3979	1120	43	use	use	NOUN
inlawrev-3979	1120	44	evidence	evidence	NOUN
inlawrev-3979	1120	45	.	.	PUNCT
inlawrev-3979	1121	1	335	335	NUM
inlawrev-3979	1122	1	"	"	PUNCT
inlawrev-3979	1122	2	[	[	X
inlawrev-3979	1122	3	assessing	assess	VERB
inlawrev-3979	1122	4	officials	official	NOUN
inlawrev-3979	1122	5	should	should	AUX
inlawrev-3979	1122	6	be	be	AUX
inlawrev-3979	1122	7	prepared	prepare	VERB
inlawrev-3979	1122	8	to	to	PART
inlawrev-3979	1122	9	defend	defend	VERB
inlawrev-3979	1122	10	their	their	PRON
inlawrev-3979	1122	11	assessments	assessment	NOUN
inlawrev-3979	1122	12	by	by	ADP
inlawrev-3979	1122	13	providing	provide	VERB
inlawrev-3979	1122	14	their	their	PRON
inlawrev-3979	1122	15	own	own	ADJ
inlawrev-3979	1122	16	evidence	evidence	NOUN
inlawrev-3979	1122	17	of	of	ADP
inlawrev-3979	1122	18	value	value	NOUN
inlawrev-3979	1122	19	at	at	ADP
inlawrev-3979	1122	20	the	the	DET
inlawrev-3979	1122	21	administrative	administrative	ADJ
inlawrev-3979	1122	22	level	level	NOUN
inlawrev-3979	1122	23	,	,	PUNCT
inlawrev-3979	1122	24	rather	rather	ADV
inlawrev-3979	1122	25	than	than	ADP
inlawrev-3979	1122	26	counting	count	VERB
inlawrev-3979	1122	27	on	on	ADP
inlawrev-3979	1122	28	a	a	DET
inlawrev-3979	1122	29	taxpayer	taxpayer	NOUN
inlawrev-3979	1122	30	's	's	PART
inlawrev-3979	1122	31	failure	failure	NOUN
inlawrev-3979	1122	32	to	to	PART
inlawrev-3979	1122	33	make	make	VERB
inlawrev-3979	1122	34	a	a	DET
inlawrev-3979	1122	35	prima	prima	NOUN
inlawrev-3979	1122	36	facie	facie	NOUN
inlawrev-3979	1122	37	case	case	NOUN
inlawrev-3979	1122	38	.	.	PUNCT
inlawrev-3979	1122	39	"	"	PUNCT
inlawrev-3979	1123	1	336	336	NUM
inlawrev-3979	1123	2	therefore	therefore	ADV
inlawrev-3979	1123	3	,	,	PUNCT
inlawrev-3979	1123	4	the	the	DET
inlawrev-3979	1123	5	323	323	NUM
inlawrev-3979	1123	6	.	.	PUNCT
inlawrev-3979	1124	1	i	i	PRON
inlawrev-3979	1124	2	d.	d.	PROPN
inlawrev-3979	1124	3	324	324	NUM
inlawrev-3979	1124	4	.	.	PUNCT
inlawrev-3979	1125	1	i	i	PRON
inlawrev-3979	1125	2	d.	d.	VERB
inlawrev-3979	1125	3	at	at	ADP
inlawrev-3979	1125	4	737	737	NUM
inlawrev-3979	1125	5	.	.	PUNCT
inlawrev-3979	1126	1	325	325	NUM
inlawrev-3979	1126	2	.	.	PUNCT
inlawrev-3979	1127	1	i	i	PRON
inlawrev-3979	1127	2	d.	d.	PROPN
inlawrev-3979	1127	3	326	326	NUM
inlawrev-3979	1127	4	.	.	PUNCT
inlawrev-3979	1128	1	i	i	PRON
inlawrev-3979	1128	2	d.	d.	PROPN
inlawrev-3979	1128	3	at	at	ADP
inlawrev-3979	1128	4	738	738	NUM
inlawrev-3979	1128	5	.	.	PUNCT
inlawrev-3979	1129	1	327	327	NUM
inlawrev-3979	1129	2	.	.	PUNCT
inlawrev-3979	1130	1	i	i	PRON
inlawrev-3979	1130	2	d.	d.	PROPN
inlawrev-3979	1130	3	328	328	NUM
inlawrev-3979	1130	4	.	.	PUNCT
inlawrev-3979	1131	1	i	i	PRON
inlawrev-3979	1131	2	d.	d.	PROPN
inlawrev-3979	1131	3	329	329	NUM
inlawrev-3979	1131	4	.	.	PUNCT
inlawrev-3979	1132	1	i	i	PRON
inlawrev-3979	1132	2	d.	d.	PROPN
inlawrev-3979	1132	3	at	at	ADP
inlawrev-3979	1132	4	738	738	NUM
inlawrev-3979	1132	5	-	-	SYM
inlawrev-3979	1132	6	39	39	NUM
inlawrev-3979	1132	7	(	(	PUNCT
inlawrev-3979	1132	8	citing	cite	VERB
inlawrev-3979	1132	9	petitioner	petitioner	NOUN
inlawrev-3979	1132	10	's	's	PART
inlawrev-3979	1132	11	brief	brief	NOUN
inlawrev-3979	1132	12	at	at	ADP
inlawrev-3979	1132	13	6	6	NUM
inlawrev-3979	1132	14	-	-	SYM
inlawrev-3979	1132	15	7	7	NUM
inlawrev-3979	1132	16	,	,	PUNCT
inlawrev-3979	1132	17	13	13	NUM
inlawrev-3979	1132	18	,	,	PUNCT
inlawrev-3979	1132	19	french	french	ADJ
inlawrev-3979	1132	20	lick	lick	NOUN
inlawrev-3979	1132	21	,	,	PUNCT
inlawrev-3979	1132	22	865	865	NUM
inlawrev-3979	1132	23	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1132	24	732	732	NUM
inlawrev-3979	1132	25	)	)	PUNCT
inlawrev-3979	1132	26	.	.	PUNCT
inlawrev-3979	1133	1	330	330	NUM
inlawrev-3979	1133	2	.	.	PUNCT
inlawrev-3979	1134	1	i	i	PRON
inlawrev-3979	1134	2	d.	d.	PROPN
inlawrev-3979	1134	3	at	at	ADP
inlawrev-3979	1134	4	739	739	NUM
inlawrev-3979	1134	5	.	.	PUNCT
inlawrev-3979	1134	6	331	331	NUM
inlawrev-3979	1134	7	.	.	PUNCT
inlawrev-3979	1135	1	i	i	PRON
inlawrev-3979	1135	2	d.	d.	PROPN
inlawrev-3979	1135	3	332	332	NUM
inlawrev-3979	1135	4	.	.	PUNCT
inlawrev-3979	1136	1	i	i	PRON
inlawrev-3979	1136	2	d.	d.	PROPN
inlawrev-3979	1136	3	333	333	NUM
inlawrev-3979	1136	4	.	.	PUNCT
inlawrev-3979	1137	1	i	i	PRON
inlawrev-3979	1137	2	d.	d.	PROPN
inlawrev-3979	1137	3	334	334	NUM
inlawrev-3979	1137	4	.	.	PUNCT
inlawrev-3979	1138	1	i	i	PRON
inlawrev-3979	1138	2	d.	d.	PROPN
inlawrev-3979	1138	3	335	335	NUM
inlawrev-3979	1138	4	.	.	PUNCT
inlawrev-3979	1139	1	i	i	PRON
inlawrev-3979	1139	2	d.	d.	PROPN
inlawrev-3979	1139	3	336	336	NUM
inlawrev-3979	1139	4	.	.	PUNCT
inlawrev-3979	1140	1	mat739n.l3	mat739n.l3	NUM
inlawrev-3979	1140	2	.	.	PUNCT
inlawrev-3979	1140	3	2008	2008	NUM
inlawrev-3979	1140	4	]	]	PUNCT
inlawrev-3979	1140	5	tax	tax	NOUN
inlawrev-3979	1140	6	law	law	NOUN
inlawrev-3979	1140	7	1301	1301	NUM
inlawrev-3979	1140	8	btr	btr	PROPN
inlawrev-3979	1140	9	's	's	PART
inlawrev-3979	1140	10	final	final	ADJ
inlawrev-3979	1140	11	determination	determination	NOUN
inlawrev-3979	1140	12	was	be	AUX
inlawrev-3979	1140	13	affirmed	affirm	VERB
inlawrev-3979	1140	14	.	.	PUNCT
inlawrev-3979	1141	1	337	337	NUM
inlawrev-3979	1141	2	4	4	NUM
inlawrev-3979	1141	3	.	.	PUNCT
inlawrev-3979	1142	1	shoot	shoot	PROPN
inlawrev-3979	1142	2	v.	v.	PROPN
inlawrev-3979	1142	3	anderson	anderson	PROPN
inlawrev-3979	1142	4	township	township	PROPN
inlawrev-3979	1142	5	assessor	assessor	NOUN
inlawrev-3979	1142	6	.	.	PUNCT
inlawrev-3979	1142	7	338	338	NUM
inlawrev-3979	1142	8	—	—	PUNCT
inlawrev-3979	1142	9	the	the	DET
inlawrev-3979	1142	10	shoots	shoot	NOUN
inlawrev-3979	1142	11	initiated	initiate	VERB
inlawrev-3979	1142	12	an	an	DET
inlawrev-3979	1142	13	appeal	appeal	NOUN
inlawrev-3979	1142	14	on	on	ADP
inlawrev-3979	1142	15	august	august	PROPN
inlawrev-3979	1142	16	2	2	NUM
inlawrev-3979	1142	17	,	,	PUNCT
inlawrev-3979	1142	18	2006	2006	NUM
inlawrev-3979	1142	19	,	,	PUNCT
inlawrev-3979	1142	20	challenging	challenge	VERB
inlawrev-3979	1142	21	the	the	DET
inlawrev-3979	1142	22	btr	btr	PROPN
inlawrev-3979	1142	23	's	's	PART
inlawrev-3979	1142	24	dismissal	dismissal	NOUN
inlawrev-3979	1142	25	of	of	ADP
inlawrev-3979	1142	26	forty	forty	NUM
inlawrev-3979	1142	27	-	-	PUNCT
inlawrev-3979	1142	28	five	five	NUM
inlawrev-3979	1142	29	property	property	NOUN
inlawrev-3979	1142	30	assessment	assessment	NOUN
inlawrev-3979	1142	31	appeals	appeal	NOUN
inlawrev-3979	1142	32	challenging	challenge	VERB
inlawrev-3979	1142	33	the	the	DET
inlawrev-3979	1142	34	2002	2002	NUM
inlawrev-3979	1142	35	assessments	assessment	NOUN
inlawrev-3979	1142	36	for	for	ADP
inlawrev-3979	1142	37	its	its	PRON
inlawrev-3979	1142	38	property	property	NOUN
inlawrev-3979	1142	39	located	locate	VERB
inlawrev-3979	1142	40	in	in	ADP
inlawrev-3979	1142	41	madison	madison	PROPN
inlawrev-3979	1142	42	county	county	PROPN
inlawrev-3979	1142	43	,	,	PUNCT
inlawrev-3979	1142	44	indiana	indiana	PROPN
inlawrev-3979	1142	45	.	.	PUNCT
inlawrev-3979	1143	1	339	339	NUM
inlawrev-3979	1144	1	the	the	DET
inlawrev-3979	1144	2	btr	btr	PROPN
inlawrev-3979	1144	3	dismissed	dismiss	VERB
inlawrev-3979	1144	4	the	the	DET
inlawrev-3979	1144	5	appeals	appeal	NOUN
inlawrev-3979	1144	6	on	on	ADP
inlawrev-3979	1144	7	the	the	DET
inlawrev-3979	1144	8	ground	ground	NOUN
inlawrev-3979	1144	9	that	that	SCONJ
inlawrev-3979	1144	10	they	they	PRON
inlawrev-3979	1144	11	were	be	AUX
inlawrev-3979	1144	12	not	not	PART
inlawrev-3979	1144	13	timely	timely	ADV
inlawrev-3979	1144	14	filed	file	VERB
inlawrev-3979	1144	15	.	.	PUNCT
inlawrev-3979	1145	1	340	340	NUM
inlawrev-3979	1145	2	the	the	DET
inlawrev-3979	1145	3	tax	tax	NOUN
inlawrev-3979	1145	4	court	court	NOUN
inlawrev-3979	1145	5	agreed	agree	VERB
inlawrev-3979	1145	6	with	with	ADP
inlawrev-3979	1145	7	the	the	DET
inlawrev-3979	1145	8	btr	btr	PROPN
inlawrev-3979	1145	9	's	's	PART
inlawrev-3979	1145	10	determination	determination	NOUN
inlawrev-3979	1145	11	that	that	SCONJ
inlawrev-3979	1145	12	the	the	DET
inlawrev-3979	1145	13	appeals	appeal	NOUN
inlawrev-3979	1145	14	were	be	AUX
inlawrev-3979	1145	15	not	not	PART
inlawrev-3979	1145	16	timely	timely	ADV
inlawrev-3979	1145	17	filed	file	VERB
inlawrev-3979	1145	18	.	.	PUNCT
inlawrev-3979	1146	1	341	341	NUM
inlawrev-3979	1146	2	the	the	DET
inlawrev-3979	1146	3	shoots	shoot	NOUN
inlawrev-3979	1146	4	originally	originally	ADV
inlawrev-3979	1146	5	challenged	challenge	VERB
inlawrev-3979	1146	6	the	the	DET
inlawrev-3979	1146	7	assessments	assessment	NOUN
inlawrev-3979	1146	8	on	on	ADP
inlawrev-3979	1146	9	approximately	approximately	ADV
inlawrev-3979	1146	10	seventy	seventy	NUM
inlawrev-3979	1146	11	parcels	parcel	NOUN
inlawrev-3979	1146	12	of	of	ADP
inlawrev-3979	1146	13	land	land	NOUN
inlawrev-3979	1146	14	to	to	ADP
inlawrev-3979	1146	15	the	the	DET
inlawrev-3979	1146	16	madison	madison	PROPN
inlawrev-3979	1146	17	county	county	PROPN
inlawrev-3979	1146	18	ptaboa	ptaboa	NOUN
inlawrev-3979	1146	19	.	.	PUNCT
inlawrev-3979	1147	1	the	the	DET
inlawrev-3979	1147	2	ptaboa	ptaboa	NOUN
inlawrev-3979	1147	3	denied	deny	VERB
inlawrev-3979	1147	4	all	all	DET
inlawrev-3979	1147	5	the	the	DET
inlawrev-3979	1147	6	appeals	appeal	NOUN
inlawrev-3979	1147	7	and	and	CCONJ
inlawrev-3979	1147	8	mailed	mail	VERB
inlawrev-3979	1147	9	its	its	PRON
inlawrev-3979	1147	10	determination	determination	NOUN
inlawrev-3979	1147	11	to	to	ADP
inlawrev-3979	1147	12	the	the	DET
inlawrev-3979	1147	13	shoots	shoot	NOUN
inlawrev-3979	1147	14	on	on	ADP
inlawrev-3979	1147	15	march	march	PROPN
inlawrev-3979	1147	16	29	29	NUM
inlawrev-3979	1147	17	or	or	CCONJ
inlawrev-3979	1147	18	march	march	PROPN
inlawrev-3979	1147	19	30	30	NUM
inlawrev-3979	1147	20	,	,	PUNCT
inlawrev-3979	1147	21	2004	2004	NUM
inlawrev-3979	1147	22	.	.	PUNCT
inlawrev-3979	1148	1	342	342	NUM
inlawrev-3979	1148	2	the	the	DET
inlawrev-3979	1148	3	btr	btr	PROPN
inlawrev-3979	1148	4	claimed	claim	VERB
inlawrev-3979	1148	5	the	the	DET
inlawrev-3979	1148	6	shoots	shoot	NOUN
inlawrev-3979	1148	7	'	'	PART
inlawrev-3979	1148	8	appeals	appeal	NOUN
inlawrev-3979	1148	9	were	be	AUX
inlawrev-3979	1148	10	required	require	VERB
inlawrev-3979	1148	11	to	to	PART
inlawrev-3979	1148	12	be	be	AUX
inlawrev-3979	1148	13	filed	file	VERB
inlawrev-3979	1148	14	with	with	ADP
inlawrev-3979	1148	15	the	the	DET
inlawrev-3979	1148	16	madison	madison	PROPN
inlawrev-3979	1148	17	county	county	PROPN
inlawrev-3979	1148	18	assessor	assessor	NOUN
inlawrev-3979	1148	19	by	by	ADP
inlawrev-3979	1148	20	may	may	PROPN
inlawrev-3979	1148	21	3	3	NUM
inlawrev-3979	1148	22	,	,	PUNCT
inlawrev-3979	1148	23	2004	2004	NUM
inlawrev-3979	1148	24	,	,	PUNCT
inlawrev-3979	1148	25	but	but	CCONJ
inlawrev-3979	1148	26	were	be	AUX
inlawrev-3979	1148	27	not	not	PART
inlawrev-3979	1148	28	received	receive	VERB
inlawrev-3979	1148	29	by	by	ADP
inlawrev-3979	1148	30	the	the	DET
inlawrev-3979	1148	31	assessor	assessor	NOUN
inlawrev-3979	1148	32	's	's	PART
inlawrev-3979	1148	33	office	office	NOUN
inlawrev-3979	1148	34	until	until	ADP
inlawrev-3979	1148	35	may	may	PROPN
inlawrev-3979	1148	36	6	6	NUM
inlawrev-3979	1148	37	,	,	PUNCT
inlawrev-3979	1148	38	2004.343	2004.343	NUM
inlawrev-3979	1148	39	the	the	DET
inlawrev-3979	1148	40	shoots	shoot	NOUN
inlawrev-3979	1148	41	,	,	PUNCT
inlawrev-3979	1148	42	on	on	ADP
inlawrev-3979	1148	43	the	the	DET
inlawrev-3979	1148	44	other	other	ADJ
inlawrev-3979	1148	45	hand	hand	NOUN
inlawrev-3979	1148	46	,	,	PUNCT
inlawrev-3979	1148	47	contended	contend	VERB
inlawrev-3979	1148	48	they	they	PRON
inlawrev-3979	1148	49	delivered	deliver	VERB
inlawrev-3979	1148	50	the	the	DET
inlawrev-3979	1148	51	appeals	appeal	NOUN
inlawrev-3979	1148	52	to	to	ADP
inlawrev-3979	1148	53	the	the	DET
inlawrev-3979	1148	54	assessor	assessor	NOUN
inlawrev-3979	1148	55	's	's	PART
inlawrev-3979	1148	56	office	office	NOUN
inlawrev-3979	1148	57	on	on	ADP
inlawrev-3979	1148	58	may	may	PROPN
inlawrev-3979	1148	59	3	3	NUM
inlawrev-3979	1148	60	,	,	PUNCT
inlawrev-3979	1148	61	2004	2004	NUM
inlawrev-3979	1148	62	,	,	PUNCT
inlawrev-3979	1148	63	but	but	CCONJ
inlawrev-3979	1148	64	did	do	AUX
inlawrev-3979	1148	65	not	not	PART
inlawrev-3979	1148	66	have	have	VERB
inlawrev-3979	1148	67	a	a	DET
inlawrev-3979	1148	68	receipt	receipt	NOUN
inlawrev-3979	1148	69	to	to	PART
inlawrev-3979	1148	70	collaborate	collaborate	VERB
inlawrev-3979	1148	71	this	this	DET
inlawrev-3979	1148	72	contention	contention	NOUN
inlawrev-3979	1148	73	.	.	PUNCT
inlawrev-3979	1149	1	344	344	NUM
inlawrev-3979	1150	1	the	the	DET
inlawrev-3979	1150	2	administrative	administrative	ADJ
inlawrev-3979	1150	3	record	record	NOUN
inlawrev-3979	1150	4	showed	show	VERB
inlawrev-3979	1150	5	that	that	SCONJ
inlawrev-3979	1150	6	all	all	PRON
inlawrev-3979	1150	7	of	of	ADP
inlawrev-3979	1150	8	the	the	DET
inlawrev-3979	1150	9	shoots	shoot	NOUN
inlawrev-3979	1150	10	'	'	PART
inlawrev-3979	1150	11	appeals	appeal	NOUN
inlawrev-3979	1150	12	had	have	VERB
inlawrev-3979	1150	13	two	two	NUM
inlawrev-3979	1150	14	file	file	NOUN
inlawrev-3979	1150	15	stamps	stamp	NOUN
inlawrev-3979	1150	16	:	:	PUNCT
inlawrev-3979	1150	17	one	one	NUM
inlawrev-3979	1150	18	that	that	PRON
inlawrev-3979	1150	19	stated	state	VERB
inlawrev-3979	1150	20	the	the	DET
inlawrev-3979	1150	21	appeals	appeal	NOUN
inlawrev-3979	1150	22	were	be	AUX
inlawrev-3979	1150	23	received	receive	VERB
inlawrev-3979	1150	24	may	may	AUX
inlawrev-3979	1150	25	6	6	NUM
inlawrev-3979	1150	26	,	,	PUNCT
inlawrev-3979	1150	27	2004	2004	NUM
inlawrev-3979	1150	28	and	and	CCONJ
inlawrev-3979	1150	29	another	another	PRON
inlawrev-3979	1150	30	that	that	PRON
inlawrev-3979	1150	31	stated	state	VERB
inlawrev-3979	1150	32	the	the	DET
inlawrev-3979	1150	33	appeals	appeal	NOUN
inlawrev-3979	1150	34	were	be	AUX
inlawrev-3979	1150	35	received	receive	VERB
inlawrev-3979	1150	36	may	may	PROPN
inlawrev-3979	1150	37	28	28	NUM
inlawrev-3979	1150	38	,	,	PUNCT
inlawrev-3979	1150	39	2004	2004	NUM
inlawrev-3979	1150	40	and	and	CCONJ
inlawrev-3979	1150	41	contained	contain	VERB
inlawrev-3979	1150	42	the	the	DET
inlawrev-3979	1150	43	btr	btr	PROPN
inlawrev-3979	1150	44	's	's	PART
inlawrev-3979	1150	45	name.345	name.345	PRON
inlawrev-3979	1150	46	the	the	DET
inlawrev-3979	1150	47	btr	btr	PROPN
inlawrev-3979	1150	48	had	have	VERB
inlawrev-3979	1150	49	prima	prima	PROPN
inlawrev-3979	1150	50	facie	facie	PROPN
inlawrev-3979	1150	51	evidence	evidence	NOUN
inlawrev-3979	1150	52	the	the	DET
inlawrev-3979	1150	53	appeals	appeal	NOUN
inlawrev-3979	1150	54	were	be	AUX
inlawrev-3979	1150	55	not	not	PART
inlawrev-3979	1150	56	filed	file	VERB
inlawrev-3979	1150	57	until	until	ADP
inlawrev-3979	1150	58	may	may	PROPN
inlawrev-3979	1150	59	6	6	NUM
inlawrev-3979	1150	60	,	,	PUNCT
inlawrev-3979	1150	61	2004.346	2004.346	NUM
inlawrev-3979	1150	62	the	the	DET
inlawrev-3979	1150	63	shoots	shoot	NOUN
inlawrev-3979	1150	64	had	have	VERB
inlawrev-3979	1150	65	the	the	DET
inlawrev-3979	1150	66	burden	burden	NOUN
inlawrev-3979	1150	67	to	to	PART
inlawrev-3979	1150	68	rebut	rebut	VERB
inlawrev-3979	1150	69	the	the	DET
inlawrev-3979	1150	70	evidence	evidence	NOUN
inlawrev-3979	1150	71	of	of	ADP
inlawrev-3979	1150	72	the	the	DET
inlawrev-3979	1150	73	may	may	PROPN
inlawrev-3979	1150	74	6	6	NUM
inlawrev-3979	1150	75	,	,	PUNCT
inlawrev-3979	1150	76	2004	2004	NUM
inlawrev-3979	1150	77	date	date	NOUN
inlawrev-3979	1150	78	with	with	ADP
inlawrev-3979	1150	79	probative	probative	ADJ
inlawrev-3979	1150	80	evidence	evidence	NOUN
inlawrev-3979	1150	81	the	the	DET
inlawrev-3979	1150	82	appeals	appeal	NOUN
inlawrev-3979	1150	83	were	be	AUX
inlawrev-3979	1150	84	actually	actually	ADV
inlawrev-3979	1150	85	filed	file	VERB
inlawrev-3979	1150	86	on	on	ADP
inlawrev-3979	1150	87	may	may	PROPN
inlawrev-3979	1150	88	3	3	NUM
inlawrev-3979	1150	89	,	,	PUNCT
inlawrev-3979	1150	90	2004.347	2004.347	NUM
inlawrev-3979	1150	91	the	the	DET
inlawrev-3979	1150	92	shoots	shoot	NOUN
inlawrev-3979	1150	93	provided	provide	VERB
inlawrev-3979	1150	94	no	no	DET
inlawrev-3979	1150	95	probative	probative	ADJ
inlawrev-3979	1150	96	evidence	evidence	NOUN
inlawrev-3979	1150	97	to	to	PART
inlawrev-3979	1150	98	support	support	VERB
inlawrev-3979	1150	99	their	their	PRON
inlawrev-3979	1150	100	assertion	assertion	NOUN
inlawrev-3979	1150	101	that	that	SCONJ
inlawrev-3979	1150	102	the	the	DET
inlawrev-3979	1150	103	appeals	appeal	NOUN
inlawrev-3979	1150	104	were	be	AUX
inlawrev-3979	1150	105	filed	file	VERB
inlawrev-3979	1150	106	may	may	AUX
inlawrev-3979	1150	107	3	3	NUM
inlawrev-3979	1150	108	,	,	PUNCT
inlawrev-3979	1150	109	2004	2004	NUM
inlawrev-3979	1150	110	,	,	PUNCT
inlawrev-3979	1150	111	and	and	CCONJ
inlawrev-3979	1150	112	the	the	DET
inlawrev-3979	1150	113	btr	btr	PROPN
inlawrev-3979	1150	114	's	's	PART
inlawrev-3979	1150	115	final	final	ADJ
inlawrev-3979	1150	116	determination	determination	NOUN
inlawrev-3979	1150	117	was	be	AUX
inlawrev-3979	1150	118	affirmed	affirm	VERB
inlawrev-3979	1150	119	.	.	PUNCT
inlawrev-3979	1151	1	348	348	NUM
inlawrev-3979	1151	2	5	5	NUM
inlawrev-3979	1151	3	.	.	PUNCT
inlawrev-3979	1152	1	lakes	lake	NOUN
inlawrev-3979	1152	2	of	of	ADP
inlawrev-3979	1152	3	the	the	DET
inlawrev-3979	1152	4	four	four	NUM
inlawrev-3979	1152	5	seasons	season	NOUN
inlawrev-3979	1152	6	property	property	NOUN
inlawrev-3979	1152	7	owners	owner	NOUN
inlawrev-3979	1152	8	'	'	PART
inlawrev-3979	1152	9	ass'n	ass'n	PROPN
inlawrev-3979	1152	10	v.	v.	ADP
inlawrev-3979	1152	11	department	department	PROPN
inlawrev-3979	1152	12	of	of	ADP
inlawrev-3979	1152	13	local	local	ADJ
inlawrev-3979	1152	14	government	government	NOUN
inlawrev-3979	1152	15	finance.349	finance.349	PROPN
inlawrev-3979	1152	16	—	—	PUNCT
inlawrev-3979	1152	17	lake	lake	NOUN
inlawrev-3979	1152	18	of	of	ADP
inlawrev-3979	1152	19	the	the	DET
inlawrev-3979	1152	20	four	four	NUM
inlawrev-3979	1152	21	seasons	season	NOUN
inlawrev-3979	1152	22	property	property	NOUN
inlawrev-3979	1152	23	owners	owner	NOUN
inlawrev-3979	1152	24	'	'	PART
inlawrev-3979	1152	25	association	association	PROPN
inlawrev-3979	1152	26	,	,	PUNCT
inlawrev-3979	1152	27	inc	inc	PROPN
inlawrev-3979	1152	28	.	.	PROPN
inlawrev-3979	1152	29	(	(	PUNCT
inlawrev-3979	1152	30	"	"	PUNCT
inlawrev-3979	1152	31	lofs	lofs	NOUN
inlawrev-3979	1152	32	"	"	PUNCT
inlawrev-3979	1152	33	)	)	PUNCT
inlawrev-3979	1152	34	initiated	initiate	VERB
inlawrev-3979	1152	35	this	this	DET
inlawrev-3979	1152	36	appeal	appeal	NOUN
inlawrev-3979	1152	37	concerning	concern	VERB
inlawrev-3979	1152	38	the	the	DET
inlawrev-3979	1152	39	2002	2002	NUM
inlawrev-3979	1152	40	real	real	ADJ
inlawrev-3979	1152	41	property	property	NOUN
inlawrev-3979	1152	42	337	337	NUM
inlawrev-3979	1152	43	.	.	PUNCT
inlawrev-3979	1153	1	i	i	PRON
inlawrev-3979	1153	2	d.	d.	PROPN
inlawrev-3979	1153	3	at	at	ADP
inlawrev-3979	1153	4	739	739	NUM
inlawrev-3979	1153	5	.	.	NOUN
inlawrev-3979	1153	6	338	338	NUM
inlawrev-3979	1153	7	.	.	PUNCT
inlawrev-3979	1154	1	868	868	NUM
inlawrev-3979	1154	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1154	3	79	79	NUM
inlawrev-3979	1154	4	(	(	PUNCT
inlawrev-3979	1154	5	ind	ind	NOUN
inlawrev-3979	1154	6	.	.	PUNCT
inlawrev-3979	1155	1	tax	tax	PROPN
inlawrev-3979	1155	2	ct	ct	PROPN
inlawrev-3979	1155	3	.	.	PROPN
inlawrev-3979	1155	4	2007	2007	NUM
inlawrev-3979	1155	5	)	)	PUNCT
inlawrev-3979	1155	6	.	.	PUNCT
inlawrev-3979	1156	1	339	339	NUM
inlawrev-3979	1156	2	.	.	PUNCT
inlawrev-3979	1157	1	i	i	PRON
inlawrev-3979	1157	2	d.	d.	PROPN
inlawrev-3979	1157	3	at	at	ADP
inlawrev-3979	1157	4	79	79	NUM
inlawrev-3979	1157	5	.	.	PUNCT
inlawrev-3979	1158	1	340	340	NUM
inlawrev-3979	1158	2	.	.	PUNCT
inlawrev-3979	1159	1	i	i	PRON
inlawrev-3979	1159	2	d.	d.	PROPN
inlawrev-3979	1159	3	341	341	NUM
inlawrev-3979	1159	4	.	.	PUNCT
inlawrev-3979	1159	5	mat	mat	PROPN
inlawrev-3979	1159	6	82	82	NUM
inlawrev-3979	1159	7	.	.	PUNCT
inlawrev-3979	1159	8	342	342	NUM
inlawrev-3979	1159	9	.	.	PUNCT
inlawrev-3979	1160	1	i	i	PRON
inlawrev-3979	1160	2	d.	d.	PROPN
inlawrev-3979	1160	3	at	at	ADP
inlawrev-3979	1160	4	79	79	NUM
inlawrev-3979	1160	5	.	.	PUNCT
inlawrev-3979	1161	1	343	343	NUM
inlawrev-3979	1161	2	.	.	PUNCT
inlawrev-3979	1162	1	i	i	PRON
inlawrev-3979	1162	2	d.	d.	PROPN
inlawrev-3979	1162	3	the	the	DET
inlawrev-3979	1162	4	indiana	indiana	PROPN
inlawrev-3979	1162	5	code	code	PROPN
inlawrev-3979	1162	6	requires	require	VERB
inlawrev-3979	1162	7	that	that	SCONJ
inlawrev-3979	1162	8	appeals	appeal	NOUN
inlawrev-3979	1162	9	must	must	AUX
inlawrev-3979	1162	10	be	be	AUX
inlawrev-3979	1162	11	filed	file	VERB
inlawrev-3979	1162	12	with	with	ADP
inlawrev-3979	1162	13	the	the	DET
inlawrev-3979	1162	14	county	county	NOUN
inlawrev-3979	1162	15	assessor	assessor	NOUN
inlawrev-3979	1162	16	within	within	ADP
inlawrev-3979	1162	17	thirty	thirty	NUM
inlawrev-3979	1162	18	days	day	NOUN
inlawrev-3979	1162	19	after	after	SCONJ
inlawrev-3979	1162	20	the	the	DET
inlawrev-3979	1162	21	taxpayer	taxpayer	NOUN
inlawrev-3979	1162	22	receives	receive	VERB
inlawrev-3979	1162	23	notice	notice	NOUN
inlawrev-3979	1162	24	of	of	ADP
inlawrev-3979	1162	25	the	the	DET
inlawrev-3979	1162	26	ptaboa	ptaboa	NOUN
inlawrev-3979	1162	27	action	action	NOUN
inlawrev-3979	1162	28	.	.	PUNCT
inlawrev-3979	1163	1	i	i	PRON
inlawrev-3979	1163	2	d.	d.	PROPN
inlawrev-3979	1163	3	at	at	ADP
inlawrev-3979	1163	4	80	80	NUM
inlawrev-3979	1163	5	n.l	n.l	PROPN
inlawrev-3979	1163	6	(	(	PUNCT
inlawrev-3979	1163	7	citing	cite	VERB
inlawrev-3979	1163	8	ind	ind	NOUN
inlawrev-3979	1163	9	.	.	PUNCT
inlawrev-3979	1164	1	code	code	PROPN
inlawrev-3979	1164	2	.	.	PUNCT
inlawrev-3979	1165	1	ann	ann	PROPN
inlawrev-3979	1165	2	.	.	PUNCT
inlawrev-3979	1166	1	§	§	PROPN
inlawrev-3979	1166	2	6	6	NUM
inlawrev-3979	1166	3	-	-	PUNCT
inlawrev-3979	1166	4	l.l-15	l.l-15	NUM
inlawrev-3979	1166	5	-	-	PUNCT
inlawrev-3979	1166	6	3(c	3(c	NUM
inlawrev-3979	1166	7	)	)	PUNCT
inlawrev-3979	1166	8	(	(	PUNCT
inlawrev-3979	1166	9	west	west	NOUN
inlawrev-3979	1166	10	2004	2004	NUM
inlawrev-3979	1166	11	)	)	PUNCT
inlawrev-3979	1166	12	)	)	PUNCT
inlawrev-3979	1166	13	.	.	PUNCT
inlawrev-3979	1167	1	"	"	PUNCT
inlawrev-3979	1167	2	because	because	SCONJ
inlawrev-3979	1167	3	the	the	DET
inlawrev-3979	1167	4	shoots	shoot	NOUN
inlawrev-3979	1167	5	received	receive	VERB
inlawrev-3979	1167	6	notice	notice	NOUN
inlawrev-3979	1167	7	of	of	ADP
inlawrev-3979	1167	8	the	the	DET
inlawrev-3979	1167	9	ptaboa	ptaboa	NOUN
inlawrev-3979	1167	10	'	'	PART
inlawrev-3979	1167	11	s	s	PART
inlawrev-3979	1167	12	final	final	ADJ
inlawrev-3979	1167	13	determinations	determination	NOUN
inlawrev-3979	1167	14	through	through	ADP
inlawrev-3979	1167	15	the	the	DET
inlawrev-3979	1167	16	mail	mail	NOUN
inlawrev-3979	1167	17	,	,	PUNCT
inlawrev-3979	1167	18	another	another	DET
inlawrev-3979	1167	19	three	three	NUM
inlawrev-3979	1167	20	days	day	NOUN
inlawrev-3979	1167	21	was	be	AUX
inlawrev-3979	1167	22	added	add	VERB
inlawrev-3979	1167	23	to	to	ADP
inlawrev-3979	1167	24	the	the	DET
inlawrev-3979	1167	25	thirty	thirty	NUM
inlawrev-3979	1167	26	-	-	PUNCT
inlawrev-3979	1167	27	day	day	NOUN
inlawrev-3979	1167	28	period	period	NOUN
inlawrev-3979	1167	29	.	.	PUNCT
inlawrev-3979	1167	30	"	"	PUNCT
inlawrev-3979	1168	1	i	i	PRON
inlawrev-3979	1168	2	d.	d.	PROPN
inlawrev-3979	1168	3	(	(	PUNCT
inlawrev-3979	1168	4	citing	cite	VERB
inlawrev-3979	1168	5	52	52	NUM
inlawrev-3979	1168	6	ind	ind	NOUN
inlawrev-3979	1168	7	.	.	PUNCT
inlawrev-3979	1169	1	admin	admin	PROPN
inlawrev-3979	1169	2	.	.	PUNCT
inlawrev-3979	1170	1	code	code	PROPN
inlawrev-3979	1170	2	§	§	PROPN
inlawrev-3979	1170	3	2	2	NUM
inlawrev-3979	1170	4	-	-	SYM
inlawrev-3979	1170	5	31(e	31(e	NUM
inlawrev-3979	1170	6	)	)	PUNCT
inlawrev-3979	1170	7	(	(	PUNCT
inlawrev-3979	1170	8	2004	2004	NUM
inlawrev-3979	1170	9	)	)	PUNCT
inlawrev-3979	1170	10	)	)	PUNCT
inlawrev-3979	1170	11	.	.	PUNCT
inlawrev-3979	1171	1	the	the	DET
inlawrev-3979	1171	2	due	due	ADJ
inlawrev-3979	1171	3	date	date	NOUN
inlawrev-3979	1171	4	fell	fall	VERB
inlawrev-3979	1171	5	on	on	ADP
inlawrev-3979	1171	6	a	a	DET
inlawrev-3979	1171	7	weekend	weekend	NOUN
inlawrev-3979	1171	8	date	date	NOUN
inlawrev-3979	1171	9	,	,	PUNCT
inlawrev-3979	1171	10	so	so	ADV
inlawrev-3979	1171	11	the	the	DET
inlawrev-3979	1171	12	appeals	appeal	NOUN
inlawrev-3979	1171	13	were	be	AUX
inlawrev-3979	1171	14	not	not	PART
inlawrev-3979	1171	15	due	due	ADJ
inlawrev-3979	1171	16	until	until	ADP
inlawrev-3979	1171	17	the	the	DET
inlawrev-3979	1171	18	next	next	ADJ
inlawrev-3979	1171	19	business	business	NOUN
inlawrev-3979	1171	20	day	day	NOUN
inlawrev-3979	1171	21	.	.	PUNCT
inlawrev-3979	1172	1	i	i	PRON
inlawrev-3979	1172	2	d.	d.	PROPN
inlawrev-3979	1172	3	(	(	PUNCT
inlawrev-3979	1172	4	citing	cite	VERB
inlawrev-3979	1172	5	52	52	NUM
inlawrev-3979	1172	6	ind	ind	NOUN
inlawrev-3979	1172	7	.	.	PUNCT
inlawrev-3979	1173	1	admin	admin	PROPN
inlawrev-3979	1173	2	.	.	PUNCT
inlawrev-3979	1174	1	code	code	PROPN
inlawrev-3979	1174	2	§	§	PROPN
inlawrev-3979	1174	3	2	2	NUM
inlawrev-3979	1174	4	-	-	SYM
inlawrev-3979	1174	5	3	3	NUM
inlawrev-3979	1174	6	-	-	SYM
inlawrev-3979	1174	7	1	1	NUM
inlawrev-3979	1174	8	-(b	-(b	NUM
inlawrev-3979	1174	9	)	)	PUNCT
inlawrev-3979	1174	10	)	)	PUNCT
inlawrev-3979	1174	11	.	.	PUNCT
inlawrev-3979	1175	1	344	344	NUM
inlawrev-3979	1175	2	.	.	X
inlawrev-3979	1175	3	mat	mat	PROPN
inlawrev-3979	1175	4	81	81	NUM
inlawrev-3979	1175	5	.	.	PUNCT
inlawrev-3979	1175	6	345	345	NUM
inlawrev-3979	1175	7	.	.	PUNCT
inlawrev-3979	1176	1	mat	mat	VERB
inlawrev-3979	1176	2	80	80	NUM
inlawrev-3979	1176	3	-	-	PUNCT
inlawrev-3979	1176	4	81	81	NUM
inlawrev-3979	1176	5	.	.	PUNCT
inlawrev-3979	1177	1	346	346	NUM
inlawrev-3979	1177	2	.	.	X
inlawrev-3979	1177	3	mat	mat	PROPN
inlawrev-3979	1177	4	81	81	NUM
inlawrev-3979	1177	5	.	.	PUNCT
inlawrev-3979	1177	6	347	347	NUM
inlawrev-3979	1177	7	.	.	PUNCT
inlawrev-3979	1178	1	i	i	PRON
inlawrev-3979	1178	2	d.	d.	PROPN
inlawrev-3979	1178	3	348	348	NUM
inlawrev-3979	1178	4	.	.	PUNCT
inlawrev-3979	1179	1	mat	mat	PROPN
inlawrev-3979	1179	2	81	81	NUM
inlawrev-3979	1179	3	-	-	SYM
inlawrev-3979	1179	4	82	82	NUM
inlawrev-3979	1179	5	.	.	PUNCT
inlawrev-3979	1180	1	349	349	NUM
inlawrev-3979	1180	2	.	.	PUNCT
inlawrev-3979	1181	1	875	875	NUM
inlawrev-3979	1181	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1181	3	833	833	NUM
inlawrev-3979	1181	4	(	(	PUNCT
inlawrev-3979	1181	5	ind	ind	NOUN
inlawrev-3979	1181	6	.	.	PUNCT
inlawrev-3979	1182	1	tax	tax	PROPN
inlawrev-3979	1182	2	ct	ct	PROPN
inlawrev-3979	1182	3	.	.	PROPN
inlawrev-3979	1182	4	2007	2007	NUM
inlawrev-3979	1182	5	)	)	PUNCT
inlawrev-3979	1182	6	.	.	PUNCT
inlawrev-3979	1183	1	1	1	NUM
inlawrev-3979	1183	2	302	302	NUM
inlawrev-3979	1183	3	indiana	indiana	PROPN
inlawrev-3979	1183	4	law	law	PROPN
inlawrev-3979	1183	5	review	review	NOUN
inlawrev-3979	1183	6	[	[	X
inlawrev-3979	1183	7	vol	vol	NOUN
inlawrev-3979	1183	8	.	.	NOUN
inlawrev-3979	1183	9	4	4	NUM
inlawrev-3979	1183	10	1	1	NUM
inlawrev-3979	1183	11	:	:	SYM
inlawrev-3979	1183	12	1	1	NUM
inlawrev-3979	1183	13	27	27	NUM
inlawrev-3979	1183	14	1	1	NUM
inlawrev-3979	1183	15	assessment	assessment	NOUN
inlawrev-3979	1183	16	of	of	ADP
inlawrev-3979	1183	17	its	its	PRON
inlawrev-3979	1183	18	streets	street	NOUN
inlawrev-3979	1183	19	on	on	ADP
inlawrev-3979	1183	20	june	june	PROPN
inlawrev-3979	1183	21	22	22	NUM
inlawrev-3979	1183	22	,	,	PUNCT
inlawrev-3979	1183	23	2006	2006	NUM
inlawrev-3979	1183	24	.	.	PUNCT
inlawrev-3979	1184	1	350	350	NUM
inlawrev-3979	1184	2	lofs	lofs	NOUN
inlawrev-3979	1184	3	property	property	NOUN
inlawrev-3979	1184	4	is	be	AUX
inlawrev-3979	1184	5	a	a	DET
inlawrev-3979	1184	6	private	private	ADJ
inlawrev-3979	1184	7	,	,	PUNCT
inlawrev-3979	1184	8	gated	gate	VERB
inlawrev-3979	1184	9	community	community	NOUN
inlawrev-3979	1184	10	that	that	PRON
inlawrev-3979	1184	11	consists	consist	VERB
inlawrev-3979	1184	12	of	of	ADP
inlawrev-3979	1184	13	approximately	approximately	ADV
inlawrev-3979	1184	14	2500	2500	NUM
inlawrev-3979	1184	15	residences	residence	NOUN
inlawrev-3979	1184	16	and	and	CCONJ
inlawrev-3979	1184	17	26	26	NUM
inlawrev-3979	1184	18	miles	mile	NOUN
inlawrev-3979	1184	19	(	(	PUNCT
inlawrev-3979	1184	20	or	or	CCONJ
inlawrev-3979	1184	21	107.6	107.6	NUM
inlawrev-3979	1184	22	acres	acre	NOUN
inlawrev-3979	1184	23	)	)	PUNCT
inlawrev-3979	1184	24	of	of	ADP
inlawrev-3979	1184	25	streets	street	NOUN
inlawrev-3979	1184	26	in	in	ADP
inlawrev-3979	1184	27	lake	lake	PROPN
inlawrev-3979	1184	28	county	county	PROPN
inlawrev-3979	1184	29	,	,	PUNCT
inlawrev-3979	1184	30	indiana	indiana	PROPN
inlawrev-3979	1184	31	.	.	PUNCT
inlawrev-3979	1185	1	351	351	NUM
inlawrev-3979	1185	2	in	in	ADP
inlawrev-3979	1185	3	2002	2002	NUM
inlawrev-3979	1185	4	,	,	PUNCT
inlawrev-3979	1185	5	the	the	DET
inlawrev-3979	1185	6	streets	street	NOUN
inlawrev-3979	1185	7	were	be	AUX
inlawrev-3979	1185	8	valued	value	VERB
inlawrev-3979	1185	9	at	at	ADP
inlawrev-3979	1185	10	$	$	SYM
inlawrev-3979	1185	11	70,290	70,290	NUM
inlawrev-3979	1185	12	utilizing	utilize	VERB
inlawrev-3979	1185	13	the	the	DET
inlawrev-3979	1185	14	neighborhood	neighborhood	NOUN
inlawrev-3979	1185	15	valuation	valuation	NOUN
inlawrev-3979	1185	16	form	form	NOUN
inlawrev-3979	1185	17	.	.	PUNCT
inlawrev-3979	1186	1	352	352	NUM
inlawrev-3979	1186	2	the	the	DET
inlawrev-3979	1186	3	assessed	assessed	ADJ
inlawrev-3979	1186	4	base	base	NOUN
inlawrev-3979	1186	5	rate	rate	NOUN
inlawrev-3979	1186	6	was	be	AUX
inlawrev-3979	1186	7	reduced	reduce	VERB
inlawrev-3979	1186	8	from	from	ADP
inlawrev-3979	1186	9	$	$	SYM
inlawrev-3979	1186	10	6,534.00	6,534.00	NUM
inlawrev-3979	1186	11	per	per	ADP
inlawrev-3979	1186	12	acre	acre	NOUN
inlawrev-3979	1186	13	to	to	ADP
inlawrev-3979	1186	14	$	$	SYM
inlawrev-3979	1186	15	650.00	650.00	NUM
inlawrev-3979	1186	16	after	after	SCONJ
inlawrev-3979	1186	17	a	a	DET
inlawrev-3979	1186	18	90	90	NUM
inlawrev-3979	1186	19	%	%	NOUN
inlawrev-3979	1186	20	negative	negative	ADJ
inlawrev-3979	1186	21	influence	influence	NOUN
inlawrev-3979	1186	22	factor	factor	NOUN
inlawrev-3979	1186	23	was	be	AUX
inlawrev-3979	1186	24	applied	apply	VERB
inlawrev-3979	1186	25	.	.	PUNCT
inlawrev-3979	1187	1	353	353	NUM
inlawrev-3979	1187	2	lofs	lof	NOUN
inlawrev-3979	1187	3	appealed	appeal	VERB
inlawrev-3979	1187	4	the	the	DET
inlawrev-3979	1187	5	assessment	assessment	NOUN
inlawrev-3979	1187	6	to	to	ADP
inlawrev-3979	1187	7	the	the	DET
inlawrev-3979	1187	8	btr	btr	PROPN
inlawrev-3979	1187	9	alleging	allege	VERB
inlawrev-3979	1187	10	that	that	SCONJ
inlawrev-3979	1187	11	the	the	DET
inlawrev-3979	1187	12	streets	street	NOUN
inlawrev-3979	1187	13	should	should	AUX
inlawrev-3979	1187	14	have	have	AUX
inlawrev-3979	1187	15	been	be	AUX
inlawrev-3979	1187	16	valued	value	VERB
inlawrev-3979	1187	17	at	at	ADP
inlawrev-3979	1187	18	zero	zero	NUM
inlawrev-3979	1187	19	,	,	PUNCT
inlawrev-3979	1187	20	because	because	SCONJ
inlawrev-3979	1187	21	the	the	DET
inlawrev-3979	1187	22	streets	street	NOUN
inlawrev-3979	1187	23	had	have	VERB
inlawrev-3979	1187	24	no	no	DET
inlawrev-3979	1187	25	value	value	NOUN
inlawrev-3979	1187	26	due	due	ADP
inlawrev-3979	1187	27	to	to	ADP
inlawrev-3979	1187	28	the	the	DET
inlawrev-3979	1187	29	fact	fact	NOUN
inlawrev-3979	1187	30	they	they	PRON
inlawrev-3979	1187	31	were	be	AUX
inlawrev-3979	1187	32	so	so	ADV
inlawrev-3979	1187	33	encumbered	encumbered	ADJ
inlawrev-3979	1187	34	by	by	ADP
inlawrev-3979	1187	35	easements	easement	NOUN
inlawrev-3979	1187	36	and	and	CCONJ
inlawrev-3979	1187	37	restrictions	restriction	NOUN
inlawrev-3979	1187	38	.	.	PUNCT
inlawrev-3979	1188	1	354	354	NUM
inlawrev-3979	1188	2	the	the	DET
inlawrev-3979	1188	3	btr	btr	PROPN
inlawrev-3979	1188	4	upheld	uphold	VERB
inlawrev-3979	1188	5	the	the	DET
inlawrev-3979	1188	6	dlgf	dlgf	NOUN
inlawrev-3979	1188	7	assessment.355	assessment.355	ADJ
inlawrev-3979	1188	8	lofs	lof	NOUN
inlawrev-3979	1188	9	argued	argue	VERB
inlawrev-3979	1188	10	the	the	DET
inlawrev-3979	1188	11	btr	btr	PROPN
inlawrev-3979	1188	12	's	's	PART
inlawrev-3979	1188	13	determination	determination	NOUN
inlawrev-3979	1188	14	was	be	AUX
inlawrev-3979	1188	15	not	not	PART
inlawrev-3979	1188	16	supported	support	VERB
inlawrev-3979	1188	17	by	by	ADP
inlawrev-3979	1188	18	substantial	substantial	ADJ
inlawrev-3979	1188	19	evidence	evidence	NOUN
inlawrev-3979	1188	20	,	,	PUNCT
inlawrev-3979	1188	21	because	because	SCONJ
inlawrev-3979	1188	22	the	the	DET
inlawrev-3979	1188	23	btr	btr	NOUN
inlawrev-3979	1188	24	ignored	ignore	VERB
inlawrev-3979	1188	25	the	the	DET
inlawrev-3979	1188	26	lofs	lof	NOUN
inlawrev-3979	1188	27	'	'	PART
inlawrev-3979	1188	28	s	s	NOUN
inlawrev-3979	1188	29	evidence	evidence	NOUN
inlawrev-3979	1188	30	that	that	PRON
inlawrev-3979	1188	31	demonstrated	demonstrate	VERB
inlawrev-3979	1188	32	the	the	DET
inlawrev-3979	1188	33	streets	street	NOUN
inlawrev-3979	1188	34	had	have	VERB
inlawrev-3979	1188	35	no	no	DET
inlawrev-3979	1188	36	value	value	NOUN
inlawrev-3979	1188	37	.	.	PUNCT
inlawrev-3979	1189	1	356	356	NUM
inlawrev-3979	1189	2	during	during	ADP
inlawrev-3979	1189	3	the	the	DET
inlawrev-3979	1189	4	hearing	hearing	NOUN
inlawrev-3979	1189	5	,	,	PUNCT
inlawrev-3979	1189	6	lofs	lof	NOUN
inlawrev-3979	1189	7	provided	provide	VERB
inlawrev-3979	1189	8	evidence	evidence	NOUN
inlawrev-3979	1189	9	that	that	SCONJ
inlawrev-3979	1189	10	many	many	ADJ
inlawrev-3979	1189	11	jurisdictions	jurisdiction	NOUN
inlawrev-3979	1189	12	have	have	AUX
inlawrev-3979	1189	13	acknowledged	acknowledge	VERB
inlawrev-3979	1189	14	that	that	SCONJ
inlawrev-3979	1189	15	a	a	DET
inlawrev-3979	1189	16	"	"	PUNCT
inlawrev-3979	1189	17	common	common	ADJ
inlawrev-3979	1189	18	area	area	NOUN
inlawrev-3979	1189	19	property	property	NOUN
inlawrev-3979	1189	20	"	"	PUNCT
inlawrev-3979	1189	21	can	can	AUX
inlawrev-3979	1189	22	be	be	AUX
inlawrev-3979	1189	23	rendered	render	VERB
inlawrev-3979	1189	24	valueless	valueless	NOUN
inlawrev-3979	1189	25	if	if	SCONJ
inlawrev-3979	1189	26	it	it	PRON
inlawrev-3979	1189	27	is	be	AUX
inlawrev-3979	1189	28	burdened	burden	VERB
inlawrev-3979	1189	29	by	by	ADP
inlawrev-3979	1189	30	too	too	ADV
inlawrev-3979	1189	31	many	many	ADJ
inlawrev-3979	1189	32	restrictions	restriction	NOUN
inlawrev-3979	1189	33	,	,	PUNCT
inlawrev-3979	1189	34	the	the	DET
inlawrev-3979	1189	35	streets	street	NOUN
inlawrev-3979	1189	36	are	be	AUX
inlawrev-3979	1189	37	owned	own	VERB
inlawrev-3979	1189	38	only	only	ADV
inlawrev-3979	1189	39	for	for	ADP
inlawrev-3979	1189	40	the	the	DET
inlawrev-3979	1189	41	homeowners	homeowner	NOUN
inlawrev-3979	1189	42	'	'	PART
inlawrev-3979	1189	43	benefit	benefit	NOUN
inlawrev-3979	1189	44	,	,	PUNCT
inlawrev-3979	1189	45	the	the	DET
inlawrev-3979	1189	46	streets	street	NOUN
inlawrev-3979	1189	47	can	can	AUX
inlawrev-3979	1189	48	not	not	PART
inlawrev-3979	1189	49	be	be	AUX
inlawrev-3979	1189	50	sold	sell	VERB
inlawrev-3979	1189	51	or	or	CCONJ
inlawrev-3979	1189	52	conveyed	convey	VERB
inlawrev-3979	1189	53	to	to	ADP
inlawrev-3979	1189	54	another	another	DET
inlawrev-3979	1189	55	party	party	NOUN
inlawrev-3979	1189	56	,	,	PUNCT
inlawrev-3979	1189	57	and	and	CCONJ
inlawrev-3979	1189	58	lofs	lof	NOUN
inlawrev-3979	1189	59	pays	pay	VERB
inlawrev-3979	1189	60	at	at	ADV
inlawrev-3979	1189	61	least	least	ADV
inlawrev-3979	1189	62	$	$	SYM
inlawrev-3979	1189	63	200,000	200,000	NUM
inlawrev-3979	1189	64	a	a	DET
inlawrev-3979	1189	65	year	year	NOUN
inlawrev-3979	1189	66	to	to	PART
inlawrev-3979	1189	67	maintain	maintain	VERB
inlawrev-3979	1189	68	the	the	DET
inlawrev-3979	1189	69	streets	street	NOUN
inlawrev-3979	1189	70	but	but	CCONJ
inlawrev-3979	1189	71	lofs	lofs	NOUN
inlawrev-3979	1189	72	can	can	AUX
inlawrev-3979	1189	73	not	not	PART
inlawrev-3979	1189	74	charge	charge	VERB
inlawrev-3979	1189	75	for	for	ADP
inlawrev-3979	1189	76	use	use	NOUN
inlawrev-3979	1189	77	of	of	ADP
inlawrev-3979	1189	78	the	the	DET
inlawrev-3979	1189	79	streets	street	NOUN
inlawrev-3979	1189	80	.	.	PUNCT
inlawrev-3979	1190	1	357	357	NUM
inlawrev-3979	1190	2	in	in	ADP
inlawrev-3979	1190	3	contrast	contrast	NOUN
inlawrev-3979	1190	4	,	,	PUNCT
inlawrev-3979	1190	5	the	the	DET
inlawrev-3979	1190	6	dlgf	dlgf	NOUN
inlawrev-3979	1190	7	argued	argue	VERB
inlawrev-3979	1190	8	that	that	SCONJ
inlawrev-3979	1190	9	lofs	lofs	NOUN
inlawrev-3979	1190	10	claim	claim	VERB
inlawrev-3979	1190	11	that	that	SCONJ
inlawrev-3979	1190	12	the	the	DET
inlawrev-3979	1190	13	streets	street	NOUN
inlawrev-3979	1190	14	had	have	VERB
inlawrev-3979	1190	15	zero	zero	NUM
inlawrev-3979	1190	16	value	value	NOUN
inlawrev-3979	1190	17	was	be	AUX
inlawrev-3979	1190	18	merely	merely	ADV
inlawrev-3979	1190	19	a	a	DET
inlawrev-3979	1190	20	conclusory	conclusory	ADJ
inlawrev-3979	1190	21	statement	statement	NOUN
inlawrev-3979	1190	22	and	and	CCONJ
inlawrev-3979	1190	23	had	have	VERB
inlawrev-3979	1190	24	no	no	DET
inlawrev-3979	1190	25	merit	merit	NOUN
inlawrev-3979	1190	26	without	without	ADP
inlawrev-3979	1190	27	an	an	DET
inlawrev-3979	1190	28	appraisal	appraisal	NOUN
inlawrev-3979	1190	29	.	.	PUNCT
inlawrev-3979	1191	1	358	358	NUM
inlawrev-3979	1191	2	the	the	DET
inlawrev-3979	1191	3	tax	tax	NOUN
inlawrev-3979	1191	4	court	court	NOUN
inlawrev-3979	1191	5	disagreed	disagree	VERB
inlawrev-3979	1191	6	with	with	ADP
inlawrev-3979	1191	7	the	the	DET
inlawrev-3979	1191	8	dlgf	dlgf	NOUN
inlawrev-3979	1191	9	and	and	CCONJ
inlawrev-3979	1191	10	found	find	VERB
inlawrev-3979	1191	11	that	that	SCONJ
inlawrev-3979	1191	12	lofs	lof	NOUN
inlawrev-3979	1191	13	did	do	AUX
inlawrev-3979	1191	14	provide	provide	VERB
inlawrev-3979	1191	15	sufficient	sufficient	ADJ
inlawrev-3979	1191	16	evidence	evidence	NOUN
inlawrev-3979	1191	17	to	to	PART
inlawrev-3979	1191	18	support	support	VERB
inlawrev-3979	1191	19	its	its	PRON
inlawrev-3979	1191	20	prima	prima	NOUN
inlawrev-3979	1191	21	facie	facie	NOUN
inlawrev-3979	1191	22	case	case	NOUN
inlawrev-3979	1191	23	that	that	SCONJ
inlawrev-3979	1191	24	the	the	DET
inlawrev-3979	1191	25	assessment	assessment	NOUN
inlawrev-3979	1191	26	was	be	AUX
inlawrev-3979	1191	27	incorrect	incorrect	ADJ
inlawrev-3979	1191	28	.	.	PUNCT
inlawrev-3979	1192	1	359	359	NUM
inlawrev-3979	1193	1	the	the	DET
inlawrev-3979	1193	2	evidence	evidence	NOUN
inlawrev-3979	1193	3	lofs	lof	NOUN
inlawrev-3979	1193	4	provided	provide	VERB
inlawrev-3979	1193	5	was	be	AUX
inlawrev-3979	1193	6	objective	objective	ADJ
inlawrev-3979	1193	7	,	,	PUNCT
inlawrev-3979	1193	8	factually	factually	ADV
inlawrev-3979	1193	9	-	-	PUNCT
inlawrev-3979	1193	10	based	base	VERB
inlawrev-3979	1193	11	,	,	PUNCT
inlawrev-3979	1193	12	and	and	CCONJ
inlawrev-3979	1193	13	supported	support	VERB
inlawrev-3979	1193	14	its	its	PRON
inlawrev-3979	1193	15	opinion	opinion	NOUN
inlawrev-3979	1193	16	that	that	SCONJ
inlawrev-3979	1193	17	the	the	DET
inlawrev-3979	1193	18	streets	street	NOUN
inlawrev-3979	1193	19	had	have	AUX
inlawrev-3979	1193	20	no	no	DET
inlawrev-3979	1193	21	value	value	NOUN
inlawrev-3979	1193	22	.	.	PUNCT
inlawrev-3979	1194	1	360	360	NUM
inlawrev-3979	1194	2	"	"	PUNCT
inlawrev-3979	1194	3	it	it	PRON
inlawrev-3979	1194	4	is	be	AUX
inlawrev-3979	1194	5	well	well	ADV
inlawrev-3979	1194	6	settled	settle	VERB
inlawrev-3979	1194	7	in	in	ADP
inlawrev-3979	1194	8	indiana	indiana	PROPN
inlawrev-3979	1194	9	that	that	SCONJ
inlawrev-3979	1194	10	an	an	DET
inlawrev-3979	1194	11	owner	owner	NOUN
inlawrev-3979	1194	12	's	's	PART
inlawrev-3979	1194	13	testimony	testimony	NOUN
inlawrev-3979	1194	14	as	as	ADP
inlawrev-3979	1194	15	to	to	ADP
inlawrev-3979	1194	16	the	the	DET
inlawrev-3979	1194	17	value	value	NOUN
inlawrev-3979	1194	18	of	of	ADP
inlawrev-3979	1194	19	his	his	PRON
inlawrev-3979	1194	20	or	or	CCONJ
inlawrev-3979	1194	21	her	her	PRON
inlawrev-3979	1194	22	property	property	NOUN
inlawrev-3979	1194	23	will	will	AUX
inlawrev-3979	1194	24	carry	carry	VERB
inlawrev-3979	1194	25	probative	probative	ADJ
inlawrev-3979	1194	26	force	force	NOUN
inlawrev-3979	1194	27	if	if	SCONJ
inlawrev-3979	1194	28	it	it	PRON
inlawrev-3979	1194	29	is	be	AUX
inlawrev-3979	1194	30	based	base	VERB
inlawrev-3979	1194	31	upon	upon	SCONJ
inlawrev-3979	1194	32	facts	fact	NOUN
inlawrev-3979	1194	33	and	and	CCONJ
inlawrev-3979	1194	34	not	not	PART
inlawrev-3979	1194	35	speculation	speculation	NOUN
inlawrev-3979	1194	36	.	.	PUNCT
inlawrev-3979	1194	37	"	"	PUNCT
inlawrev-3979	1195	1	361	361	NUM
inlawrev-3979	1195	2	the	the	DET
inlawrev-3979	1195	3	dlgf	dlgf	NOUN
inlawrev-3979	1195	4	failed	fail	VERB
inlawrev-3979	1195	5	to	to	PART
inlawrev-3979	1195	6	rebut	rebut	VERB
inlawrev-3979	1195	7	lofs	lof	NOUN
inlawrev-3979	1195	8	's	's	PART
inlawrev-3979	1195	9	evidence.362	evidence.362	PROPN
inlawrev-3979	1195	10	instead	instead	ADV
inlawrev-3979	1195	11	of	of	ADP
inlawrev-3979	1195	12	establishing	establish	VERB
inlawrev-3979	1195	13	that	that	SCONJ
inlawrev-3979	1195	14	its	its	PRON
inlawrev-3979	1195	15	assessment	assessment	NOUN
inlawrev-3979	1195	16	was	be	AUX
inlawrev-3979	1195	17	an	an	DET
inlawrev-3979	1195	18	accurate	accurate	ADJ
inlawrev-3979	1195	19	reflection	reflection	NOUN
inlawrev-3979	1195	20	of	of	ADP
inlawrev-3979	1195	21	the	the	DET
inlawrev-3979	1195	22	property	property	NOUN
inlawrev-3979	1195	23	's	's	PART
inlawrev-3979	1195	24	market	market	NOUN
inlawrev-3979	1195	25	value	value	NOUN
inlawrev-3979	1195	26	-	-	PUNCT
inlawrev-3979	1195	27	in	in	ADP
inlawrev-3979	1195	28	-	-	PUNCT
inlawrev-3979	1195	29	use	use	NOUN
inlawrev-3979	1195	30	,	,	PUNCT
inlawrev-3979	1195	31	the	the	DET
inlawrev-3979	1195	32	dlgf	dlgf	NOUN
inlawrev-3979	1195	33	merely	merely	ADV
inlawrev-3979	1195	34	explained	explain	VERB
inlawrev-3979	1195	35	how	how	SCONJ
inlawrev-3979	1195	36	it	it	PRON
inlawrev-3979	1195	37	computed	compute	VERB
inlawrev-3979	1195	38	the	the	DET
inlawrev-3979	1195	39	assessed	assessed	ADJ
inlawrev-3979	1195	40	value	value	NOUN
inlawrev-3979	1195	41	of	of	ADP
inlawrev-3979	1195	42	the	the	DET
inlawrev-3979	1195	43	property	property	NOUN
inlawrev-3979	1195	44	.	.	PUNCT
inlawrev-3979	1196	1	363	363	NUM
inlawrev-3979	1196	2	it	it	PRON
inlawrev-3979	1196	3	could	could	AUX
inlawrev-3979	1196	4	not	not	PART
inlawrev-3979	1196	5	,	,	PUNCT
inlawrev-3979	1196	6	therefore	therefore	ADV
inlawrev-3979	1196	7	,	,	PUNCT
inlawrev-3979	1196	8	be	be	AUX
inlawrev-3979	1196	9	said	say	VERB
inlawrev-3979	1196	10	that	that	SCONJ
inlawrev-3979	1196	11	the	the	DET
inlawrev-3979	1196	12	btr	btr	PROPN
inlawrev-3979	1196	13	's	's	PART
inlawrev-3979	1196	14	final	final	ADJ
inlawrev-3979	1196	15	determination	determination	NOUN
inlawrev-3979	1196	16	was	be	AUX
inlawrev-3979	1196	17	supported	support	VERB
inlawrev-3979	1196	18	by	by	ADP
inlawrev-3979	1196	19	the	the	DET
inlawrev-3979	1196	20	evidence	evidence	NOUN
inlawrev-3979	1196	21	,	,	PUNCT
inlawrev-3979	1196	22	and	and	CCONJ
inlawrev-3979	1196	23	its	its	PRON
inlawrev-3979	1196	24	determination	determination	NOUN
inlawrev-3979	1196	25	was	be	AUX
inlawrev-3979	1196	26	subsequently	subsequently	ADV
inlawrev-3979	1196	27	reversed	reverse	VERB
inlawrev-3979	1196	28	.	.	PUNCT
inlawrev-3979	1197	1	6	6	X
inlawrev-3979	1197	2	.	.	X
inlawrev-3979	1197	3	brothers	brother	NOUN
inlawrev-3979	1197	4	of	of	ADP
inlawrev-3979	1197	5	holy	holy	PROPN
inlawrev-3979	1197	6	cross	cross	PROPN
inlawrev-3979	1197	7	,	,	PUNCT
inlawrev-3979	1197	8	inc	inc	PROPN
inlawrev-3979	1197	9	.	.	PROPN
inlawrev-3979	1197	10	v.	v.	PROPN
inlawrev-3979	1197	11	st	st	PROPN
inlawrev-3979	1197	12	.	.	PROPN
inlawrev-3979	1197	13	joseph	joseph	PROPN
inlawrev-3979	1197	14	county	county	PROPN
inlawrev-3979	1197	15	property	property	NOUN
inlawrev-3979	1197	16	tax	tax	NOUN
inlawrev-3979	1197	17	350	350	NUM
inlawrev-3979	1197	18	.	.	PUNCT
inlawrev-3979	1198	1	i	i	PRON
inlawrev-3979	1198	2	d.	d.	PROPN
inlawrev-3979	1198	3	at	at	ADP
inlawrev-3979	1198	4	833	833	NUM
inlawrev-3979	1198	5	-	-	SYM
inlawrev-3979	1198	6	34	34	NUM
inlawrev-3979	1198	7	.	.	PUNCT
inlawrev-3979	1198	8	351	351	NUM
inlawrev-3979	1198	9	.	.	PUNCT
inlawrev-3979	1199	1	i	i	PRON
inlawrev-3979	1199	2	d.	d.	PROPN
inlawrev-3979	1199	3	at	at	ADP
inlawrev-3979	1199	4	833	833	NUM
inlawrev-3979	1199	5	.	.	PUNCT
inlawrev-3979	1200	1	352	352	NUM
inlawrev-3979	1200	2	.	.	PUNCT
inlawrev-3979	1201	1	i	i	PRON
inlawrev-3979	1201	2	d.	d.	PROPN
inlawrev-3979	1201	3	at	at	ADP
inlawrev-3979	1201	4	834	834	NUM
inlawrev-3979	1201	5	.	.	PUNCT
inlawrev-3979	1202	1	353	353	NUM
inlawrev-3979	1202	2	.	.	PUNCT
inlawrev-3979	1203	1	i	i	PRON
inlawrev-3979	1203	2	d.	d.	PROPN
inlawrev-3979	1203	3	354	354	NUM
inlawrev-3979	1203	4	.	.	PUNCT
inlawrev-3979	1204	1	i	i	PRON
inlawrev-3979	1204	2	d.	d.	PROPN
inlawrev-3979	1204	3	355	355	NUM
inlawrev-3979	1204	4	.	.	PUNCT
inlawrev-3979	1205	1	i	i	PRON
inlawrev-3979	1205	2	d.	d.	PROPN
inlawrev-3979	1205	3	356	356	NUM
inlawrev-3979	1205	4	.	.	PUNCT
inlawrev-3979	1206	1	i	i	PRON
inlawrev-3979	1206	2	d.	d.	PROPN
inlawrev-3979	1206	3	at	at	ADP
inlawrev-3979	1206	4	836	836	NUM
inlawrev-3979	1206	5	.	.	PUNCT
inlawrev-3979	1206	6	357	357	NUM
inlawrev-3979	1206	7	.	.	PUNCT
inlawrev-3979	1207	1	i	i	PRON
inlawrev-3979	1207	2	d.	d.	PROPN
inlawrev-3979	1207	3	358	358	NUM
inlawrev-3979	1207	4	.	.	PUNCT
inlawrev-3979	1208	1	i	i	PRON
inlawrev-3979	1208	2	d.	d.	PROPN
inlawrev-3979	1208	3	359	359	NUM
inlawrev-3979	1208	4	.	.	PUNCT
inlawrev-3979	1209	1	i	i	PRON
inlawrev-3979	1209	2	d.	d.	PROPN
inlawrev-3979	1209	3	360	360	NUM
inlawrev-3979	1209	4	.	.	PUNCT
inlawrev-3979	1210	1	i	i	PRON
inlawrev-3979	1210	2	d.	d.	PROPN
inlawrev-3979	1210	3	361	361	NUM
inlawrev-3979	1210	4	.	.	PUNCT
inlawrev-3979	1211	1	i	i	PRON
inlawrev-3979	1211	2	d.	d.	PROPN
inlawrev-3979	1211	3	(	(	PUNCT
inlawrev-3979	1211	4	citing	cite	VERB
inlawrev-3979	1211	5	court	court	NOUN
inlawrev-3979	1211	6	view	view	NOUN
inlawrev-3979	1211	7	ctr	ctr	PROPN
inlawrev-3979	1211	8	.	.	PROPN
inlawrev-3979	1211	9	,	,	PUNCT
inlawrev-3979	1211	10	llc	llc	PROPN
inlawrev-3979	1211	11	v.	v.	CCONJ
inlawrev-3979	1211	12	witt	witt	PROPN
inlawrev-3979	1211	13	,	,	PUNCT
inlawrev-3979	1211	14	753	753	NUM
inlawrev-3979	1211	15	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1211	16	75	75	NUM
inlawrev-3979	1211	17	,	,	PUNCT
inlawrev-3979	1211	18	82	82	NUM
inlawrev-3979	1211	19	(	(	PUNCT
inlawrev-3979	1211	20	ind	ind	NOUN
inlawrev-3979	1211	21	.	.	PUNCT
inlawrev-3979	1212	1	ct	ct	PROPN
inlawrev-3979	1212	2	.	.	PUNCT
inlawrev-3979	1213	1	app	app	PROPN
inlawrev-3979	1213	2	.	.	PROPN
inlawrev-3979	1213	3	2001	2001	NUM
inlawrev-3979	1213	4	)	)	PUNCT
inlawrev-3979	1213	5	)	)	PUNCT
inlawrev-3979	1213	6	.	.	PUNCT
inlawrev-3979	1214	1	362	362	NUM
inlawrev-3979	1214	2	.	.	PUNCT
inlawrev-3979	1215	1	i	i	PRON
inlawrev-3979	1215	2	d.	d.	PROPN
inlawrev-3979	1215	3	at	at	ADP
inlawrev-3979	1215	4	837	837	NUM
inlawrev-3979	1215	5	.	.	PUNCT
inlawrev-3979	1216	1	363	363	NUM
inlawrev-3979	1216	2	.	.	PUNCT
inlawrev-3979	1217	1	i	i	PRON
inlawrev-3979	1217	2	d.	d.	PROPN
inlawrev-3979	1217	3	2008	2008	NUM
inlawrev-3979	1217	4	]	]	PUNCT
inlawrev-3979	1217	5	tax	tax	NOUN
inlawrev-3979	1217	6	law	law	NOUN
inlawrev-3979	1217	7	1303	1303	NUM
inlawrev-3979	1217	8	assessment	assessment	NOUN
inlawrev-3979	1217	9	board	board	NOUN
inlawrev-3979	1217	10	of	of	ADP
inlawrev-3979	1217	11	appeals	appeal	NOUN
inlawrev-3979	1217	12	.	.	PUNCT
inlawrev-3979	1218	1	364	364	NUM
inlawrev-3979	1218	2	—	—	PUNCT
inlawrev-3979	1218	3	the	the	DET
inlawrev-3979	1218	4	brothers	brother	NOUN
inlawrev-3979	1218	5	of	of	ADP
inlawrev-3979	1218	6	holy	holy	PROPN
inlawrev-3979	1218	7	cross	cross	PROPN
inlawrev-3979	1218	8	,	,	PUNCT
inlawrev-3979	1218	9	inc	inc	PROPN
inlawrev-3979	1218	10	.	.	PROPN
inlawrev-3979	1218	11	(	(	PUNCT
inlawrev-3979	1218	12	"	"	PUNCT
inlawrev-3979	1218	13	bch	bch	PROPN
inlawrev-3979	1218	14	"	"	PUNCT
inlawrev-3979	1218	15	)	)	PUNCT
inlawrev-3979	1218	16	initiated	initiate	VERB
inlawrev-3979	1218	17	this	this	DET
inlawrev-3979	1218	18	appeal	appeal	NOUN
inlawrev-3979	1218	19	on	on	ADP
inlawrev-3979	1218	20	july	july	PROPN
inlawrev-3979	1218	21	20	20	NUM
inlawrev-3979	1218	22	,	,	PUNCT
inlawrev-3979	1218	23	2005	2005	NUM
inlawrev-3979	1218	24	,	,	PUNCT
inlawrev-3979	1218	25	challenging	challenge	VERB
inlawrev-3979	1218	26	the	the	DET
inlawrev-3979	1218	27	btr	btr	PROPN
inlawrev-3979	1218	28	's	's	PART
inlawrev-3979	1218	29	final	final	ADJ
inlawrev-3979	1218	30	determination	determination	NOUN
inlawrev-3979	1218	31	which	which	PRON
inlawrev-3979	1218	32	upheld	uphold	VERB
inlawrev-3979	1218	33	the	the	DET
inlawrev-3979	1218	34	st	st	PROPN
inlawrev-3979	1218	35	.	.	PROPN
inlawrev-3979	1218	36	joseph	joseph	PROPN
inlawrev-3979	1218	37	county	county	PROPN
inlawrev-3979	1218	38	ptaboa	ptaboa	NOUN
inlawrev-3979	1218	39	decision	decision	NOUN
inlawrev-3979	1218	40	to	to	PART
inlawrev-3979	1218	41	only	only	ADV
inlawrev-3979	1218	42	allow	allow	VERB
inlawrev-3979	1218	43	a	a	DET
inlawrev-3979	1218	44	17	17	NUM
inlawrev-3979	1218	45	%	%	NOUN
inlawrev-3979	1218	46	charitable	charitable	ADJ
inlawrev-3979	1218	47	purposes	purpose	NOUN
inlawrev-3979	1218	48	real	real	ADJ
inlawrev-3979	1218	49	property	property	NOUN
inlawrev-3979	1218	50	tax	tax	NOUN
inlawrev-3979	1218	51	exemption	exemption	NOUN
inlawrev-3979	1218	52	in	in	ADP
inlawrev-3979	1218	53	2002	2002	NUM
inlawrev-3979	1218	54	for	for	ADP
inlawrev-3979	1218	55	bch	bch	PROPN
inlawrev-3979	1218	56	's	's	PART
inlawrev-3979	1218	57	retirement	retirement	NOUN
inlawrev-3979	1218	58	community	community	NOUN
inlawrev-3979	1218	59	located	locate	VERB
inlawrev-3979	1218	60	in	in	ADP
inlawrev-3979	1218	61	notre	notre	PROPN
inlawrev-3979	1218	62	dame	dame	PROPN
inlawrev-3979	1218	63	,	,	PUNCT
inlawrev-3979	1218	64	indiana	indiana	PROPN
inlawrev-3979	1218	65	.	.	PUNCT
inlawrev-3979	1219	1	365	365	NUM
inlawrev-3979	1219	2	bch	bch	PROPN
inlawrev-3979	1219	3	was	be	AUX
inlawrev-3979	1219	4	only	only	ADV
inlawrev-3979	1219	5	granted	grant	VERB
inlawrev-3979	1219	6	the	the	DET
inlawrev-3979	1219	7	exemption	exemption	NOUN
inlawrev-3979	1219	8	for	for	ADP
inlawrev-3979	1219	9	its	its	PRON
inlawrev-3979	1219	10	administrative	administrative	ADJ
inlawrev-3979	1219	11	center	center	NOUN
inlawrev-3979	1219	12	and	and	CCONJ
inlawrev-3979	1219	13	the	the	DET
inlawrev-3979	1219	14	retirement	retirement	NOUN
inlawrev-3979	1219	15	community	community	NOUN
inlawrev-3979	1219	16	's	's	PART
inlawrev-3979	1219	17	underlying	underlie	VERB
inlawrev-3979	1219	18	land	land	NOUN
inlawrev-3979	1219	19	.	.	PUNCT
inlawrev-3979	1220	1	366	366	NUM
inlawrev-3979	1220	2	bch	bch	PROPN
inlawrev-3979	1220	3	argued	argue	VERB
inlawrev-3979	1220	4	that	that	SCONJ
inlawrev-3979	1220	5	the	the	DET
inlawrev-3979	1220	6	btr	btr	PROPN
inlawrev-3979	1220	7	's	's	PART
inlawrev-3979	1220	8	decision	decision	NOUN
inlawrev-3979	1220	9	regarding	regard	VERB
inlawrev-3979	1220	10	the	the	DET
inlawrev-3979	1220	11	2002	2002	NUM
inlawrev-3979	1220	12	exemption	exemption	NOUN
inlawrev-3979	1220	13	was	be	AUX
inlawrev-3979	1220	14	erroneous	erroneous	ADJ
inlawrev-3979	1220	15	,	,	PUNCT
inlawrev-3979	1220	16	because	because	SCONJ
inlawrev-3979	1220	17	bch	bch	PROPN
inlawrev-3979	1220	18	provided	provide	VERB
inlawrev-3979	1220	19	probative	probative	ADJ
inlawrev-3979	1220	20	evidence	evidence	NOUN
inlawrev-3979	1220	21	at	at	ADP
inlawrev-3979	1220	22	the	the	DET
inlawrev-3979	1220	23	administrative	administrative	ADJ
inlawrev-3979	1220	24	hearing	hearing	NOUN
inlawrev-3979	1220	25	demonstrating	demonstrate	VERB
inlawrev-3979	1220	26	that	that	SCONJ
inlawrev-3979	1220	27	the	the	DET
inlawrev-3979	1220	28	retirement	retirement	NOUN
inlawrev-3979	1220	29	community	community	NOUN
inlawrev-3979	1220	30	was	be	AUX
inlawrev-3979	1220	31	predominately	predominately	ADV
inlawrev-3979	1220	32	used	use	VERB
inlawrev-3979	1220	33	for	for	ADP
inlawrev-3979	1220	34	a	a	DET
inlawrev-3979	1220	35	charitable	charitable	ADJ
inlawrev-3979	1220	36	purpose	purpose	NOUN
inlawrev-3979	1220	37	.	.	PUNCT
inlawrev-3979	1221	1	367	367	NUM
inlawrev-3979	1222	1	the	the	DET
inlawrev-3979	1222	2	evidence	evidence	NOUN
inlawrev-3979	1222	3	provided	provided	AUX
inlawrev-3979	1222	4	primarily	primarily	ADV
inlawrev-3979	1222	5	consisted	consist	VERB
inlawrev-3979	1222	6	of	of	ADP
inlawrev-3979	1222	7	copies	copy	NOUN
inlawrev-3979	1222	8	of	of	ADP
inlawrev-3979	1222	9	the	the	DET
inlawrev-3979	1222	10	community	community	NOUN
inlawrev-3979	1222	11	's	's	PART
inlawrev-3979	1222	12	"	"	PUNCT
inlawrev-3979	1222	13	2003	2003	NUM
inlawrev-3979	1222	14	-	-	SYM
inlawrev-3979	1222	15	2005	2005	NUM
inlawrev-3979	1222	16	monthly	monthly	ADJ
inlawrev-3979	1222	17	newsletters	newsletter	NOUN
inlawrev-3979	1222	18	and	and	CCONJ
inlawrev-3979	1222	19	activity	activity	NOUN
inlawrev-3979	1222	20	calendars	calendar	NOUN
inlawrev-3979	1222	21	,	,	PUNCT
inlawrev-3979	1222	22	summaries	summary	NOUN
inlawrev-3979	1222	23	of	of	ADP
inlawrev-3979	1222	24	the	the	DET
inlawrev-3979	1222	25	services	service	NOUN
inlawrev-3979	1222	26	and	and	CCONJ
inlawrev-3979	1222	27	activities	activity	NOUN
inlawrev-3979	1222	28	offered	offer	VERB
inlawrev-3979	1222	29	to	to	ADP
inlawrev-3979	1222	30	the	the	DET
inlawrev-3979	1222	31	[	[	X
inlawrev-3979	1222	32	community	community	NOUN
inlawrev-3979	1222	33	]	]	PUNCT
inlawrev-3979	1222	34	residents	resident	NOUN
inlawrev-3979	1222	35	,	,	PUNCT
inlawrev-3979	1222	36	and	and	CCONJ
inlawrev-3979	1222	37	lists	list	NOUN
inlawrev-3979	1222	38	of	of	ADP
inlawrev-3979	1222	39	residents	resident	NOUN
inlawrev-3979	1222	40	that	that	PRON
inlawrev-3979	1222	41	had	have	AUX
inlawrev-3979	1222	42	utilized	utilize	VERB
inlawrev-3979	1222	43	some	some	PRON
inlawrev-3979	1222	44	of	of	ADP
inlawrev-3979	1222	45	those	those	DET
inlawrev-3979	1222	46	services	service	NOUN
inlawrev-3979	1222	47	and	and	CCONJ
inlawrev-3979	1222	48	activities	activity	NOUN
inlawrev-3979	1222	49	.	.	PUNCT
inlawrev-3979	1222	50	"	"	PUNCT
inlawrev-3979	1223	1	368	368	NUM
inlawrev-3979	1223	2	however	however	ADV
inlawrev-3979	1223	3	,	,	PUNCT
inlawrev-3979	1223	4	the	the	DET
inlawrev-3979	1223	5	tax	tax	NOUN
inlawrev-3979	1223	6	court	court	NOUN
inlawrev-3979	1223	7	upheld	uphold	VERB
inlawrev-3979	1223	8	the	the	DET
inlawrev-3979	1223	9	btr	btr	PROPN
inlawrev-3979	1223	10	determination	determination	NOUN
inlawrev-3979	1223	11	,	,	PUNCT
inlawrev-3979	1223	12	finding	find	VERB
inlawrev-3979	1223	13	bhc	bhc	NOUN
inlawrev-3979	1223	14	failed	fail	VERB
inlawrev-3979	1223	15	to	to	PART
inlawrev-3979	1223	16	establish	establish	VERB
inlawrev-3979	1223	17	that	that	SCONJ
inlawrev-3979	1223	18	during	during	ADP
inlawrev-3979	1223	19	the	the	DET
inlawrev-3979	1223	20	year	year	NOUN
inlawrev-3979	1223	21	at	at	ADP
inlawrev-3979	1223	22	issue	issue	NOUN
inlawrev-3979	1223	23	the	the	DET
inlawrev-3979	1223	24	retirement	retirement	NOUN
inlawrev-3979	1223	25	community	community	NOUN
inlawrev-3979	1223	26	was	be	AUX
inlawrev-3979	1223	27	"	"	PUNCT
inlawrev-3979	1223	28	owned	own	VERB
inlawrev-3979	1223	29	,	,	PUNCT
inlawrev-3979	1223	30	occupied	occupy	VERB
inlawrev-3979	1223	31	,	,	PUNCT
inlawrev-3979	1223	32	and	and	CCONJ
inlawrev-3979	1223	33	used	use	VERB
inlawrev-3979	1223	34	for	for	ADP
inlawrev-3979	1223	35	a	a	DET
inlawrev-3979	1223	36	charitable	charitable	ADJ
inlawrev-3979	1223	37	purpose	purpose	NOUN
inlawrev-3979	1223	38	.	.	PUNCT
inlawrev-3979	1223	39	"	"	PUNCT
inlawrev-3979	1224	1	369	369	NUM
inlawrev-3979	1224	2	the	the	DET
inlawrev-3979	1224	3	evidence	evidence	NOUN
inlawrev-3979	1224	4	was	be	AUX
inlawrev-3979	1224	5	clear	clear	ADJ
inlawrev-3979	1224	6	regarding	regard	VERB
inlawrev-3979	1224	7	the	the	DET
inlawrev-3979	1224	8	services	service	NOUN
inlawrev-3979	1224	9	and	and	CCONJ
inlawrev-3979	1224	10	activities	activity	NOUN
inlawrev-3979	1224	11	available	available	ADJ
inlawrev-3979	1224	12	to	to	ADP
inlawrev-3979	1224	13	community	community	NOUN
inlawrev-3979	1224	14	residents	resident	NOUN
inlawrev-3979	1224	15	in	in	ADP
inlawrev-3979	1224	16	2003	2003	NUM
inlawrev-3979	1224	17	-	-	SYM
inlawrev-3979	1224	18	2005	2005	NUM
inlawrev-3979	1224	19	,	,	PUNCT
inlawrev-3979	1224	20	but	but	CCONJ
inlawrev-3979	1224	21	the	the	DET
inlawrev-3979	1224	22	evidence	evidence	NOUN
inlawrev-3979	1224	23	did	do	AUX
inlawrev-3979	1224	24	not	not	PART
inlawrev-3979	1224	25	have	have	VERB
inlawrev-3979	1224	26	the	the	DET
inlawrev-3979	1224	27	requisite	requisite	ADJ
inlawrev-3979	1224	28	probative	probative	ADJ
inlawrev-3979	1224	29	value	value	NOUN
inlawrev-3979	1224	30	for	for	ADP
inlawrev-3979	1224	31	2002	2002	NUM
inlawrev-3979	1224	32	,	,	PUNCT
inlawrev-3979	1224	33	the	the	DET
inlawrev-3979	1224	34	year	year	NOUN
inlawrev-3979	1224	35	at	at	ADP
inlawrev-3979	1224	36	issue	issue	NOUN
inlawrev-3979	1224	37	,	,	PUNCT
inlawrev-3979	1224	38	because	because	SCONJ
inlawrev-3979	1224	39	the	the	DET
inlawrev-3979	1224	40	evidence	evidence	NOUN
inlawrev-3979	1224	41	did	do	AUX
inlawrev-3979	1224	42	not	not	PART
inlawrev-3979	1224	43	establish	establish	VERB
inlawrev-3979	1224	44	what	what	PRON
inlawrev-3979	1224	45	activities	activity	NOUN
inlawrev-3979	1224	46	and	and	CCONJ
inlawrev-3979	1224	47	services	service	NOUN
inlawrev-3979	1224	48	were	be	AUX
inlawrev-3979	1224	49	available	available	ADJ
inlawrev-3979	1224	50	to	to	ADP
inlawrev-3979	1224	51	residents	resident	NOUN
inlawrev-3979	1224	52	during	during	ADP
inlawrev-3979	1224	53	that	that	DET
inlawrev-3979	1224	54	time	time	NOUN
inlawrev-3979	1224	55	period	period	NOUN
inlawrev-3979	1224	56	.	.	PUNCT
inlawrev-3979	1225	1	370	370	NUM
inlawrev-3979	1225	2	in	in	ADP
inlawrev-3979	1225	3	contrast	contrast	NOUN
inlawrev-3979	1225	4	,	,	PUNCT
inlawrev-3979	1225	5	much	much	ADJ
inlawrev-3979	1225	6	of	of	ADP
inlawrev-3979	1225	7	the	the	DET
inlawrev-3979	1225	8	evidence	evidence	NOUN
inlawrev-3979	1225	9	established	establish	VERB
inlawrev-3979	1225	10	that	that	SCONJ
inlawrev-3979	1225	11	many	many	ADJ
inlawrev-3979	1225	12	of	of	ADP
inlawrev-3979	1225	13	the	the	DET
inlawrev-3979	1225	14	activities	activity	NOUN
inlawrev-3979	1225	15	and	and	CCONJ
inlawrev-3979	1225	16	services	service	NOUN
inlawrev-3979	1225	17	bhc	bhc	NOUN
inlawrev-3979	1225	18	claimed	claim	VERB
inlawrev-3979	1225	19	demonstrated	demonstrate	VERB
inlawrev-3979	1225	20	its	its	PRON
inlawrev-3979	1225	21	charitable	charitable	ADJ
inlawrev-3979	1225	22	purpose	purpose	NOUN
inlawrev-3979	1225	23	were	be	AUX
inlawrev-3979	1225	24	not	not	PART
inlawrev-3979	1225	25	available	available	ADJ
inlawrev-3979	1225	26	until	until	ADP
inlawrev-3979	1225	27	some	some	DET
inlawrev-3979	1225	28	time	time	NOUN
inlawrev-3979	1225	29	after	after	ADP
inlawrev-3979	1225	30	the	the	DET
inlawrev-3979	1225	31	2002	2002	NUM
inlawrev-3979	1225	32	tax	tax	NOUN
inlawrev-3979	1225	33	year	year	NOUN
inlawrev-3979	1225	34	.	.	PUNCT
inlawrev-3979	1226	1	371	371	NUM
inlawrev-3979	1226	2	thus	thus	ADV
inlawrev-3979	1226	3	,	,	PUNCT
inlawrev-3979	1226	4	the	the	DET
inlawrev-3979	1226	5	btr	btr	PROPN
inlawrev-3979	1226	6	's	's	PART
inlawrev-3979	1226	7	final	final	ADJ
inlawrev-3979	1226	8	determination	determination	NOUN
inlawrev-3979	1226	9	-379	-379	PROPN
inlawrev-3979	1226	10	was	be	AUX
inlawrev-3979	1226	11	not	not	PART
inlawrev-3979	1226	12	erroneous	erroneous	ADJ
inlawrev-3979	1226	13	.	.	PUNCT
inlawrev-3979	1227	1	7	7	X
inlawrev-3979	1227	2	.	.	PUNCT
inlawrev-3979	1227	3	krooswyk	krooswyk	PROPN
inlawrev-3979	1227	4	brothers	brothers	PROPN
inlawrev-3979	1227	5	,	,	PUNCT
inlawrev-3979	1227	6	llc	llc	PROPN
inlawrev-3979	1227	7	v.	v.	PROPN
inlawrev-3979	1227	8	north	north	PROPN
inlawrev-3979	1227	9	township	township	PROPN
inlawrev-3979	1227	10	assessor.373	assessor.373	PROPN
inlawrev-3979	1227	11	—	—	PUNCT
inlawrev-3979	1227	12	krooswyk	krooswyk	PROPN
inlawrev-3979	1227	13	brothers	brother	NOUN
inlawrev-3979	1227	14	,	,	PUNCT
inlawrev-3979	1227	15	llc	llc	PROPN
inlawrev-3979	1227	16	(	(	PUNCT
inlawrev-3979	1227	17	"	"	PUNCT
inlawrev-3979	1227	18	krooswyk	krooswyk	NOUN
inlawrev-3979	1227	19	"	"	PUNCT
inlawrev-3979	1227	20	)	)	PUNCT
inlawrev-3979	1227	21	initiated	initiate	VERB
inlawrev-3979	1227	22	this	this	DET
inlawrev-3979	1227	23	appeal	appeal	NOUN
inlawrev-3979	1227	24	of	of	ADP
inlawrev-3979	1227	25	the	the	DET
inlawrev-3979	1227	26	2000	2000	NUM
inlawrev-3979	1227	27	assessment	assessment	NOUN
inlawrev-3979	1227	28	of	of	ADP
inlawrev-3979	1227	29	its	its	PRON
inlawrev-3979	1227	30	real	real	ADJ
inlawrev-3979	1227	31	property	property	NOUN
inlawrev-3979	1227	32	on	on	ADP
inlawrev-3979	1227	33	may	may	PROPN
inlawrev-3979	1227	34	24	24	NUM
inlawrev-3979	1227	35	,	,	PUNCT
inlawrev-3979	1227	36	2002.374	2002.374	PROPN
inlawrev-3979	1227	37	krooswyk	krooswyk	PROPN
inlawrev-3979	1227	38	'	'	PART
inlawrev-3979	1227	39	s	s	NOUN
inlawrev-3979	1227	40	land	land	NOUN
inlawrev-3979	1227	41	is	be	AUX
inlawrev-3979	1227	42	located	locate	VERB
inlawrev-3979	1227	43	in	in	ADP
inlawrev-3979	1227	44	highland	highland	PROPN
inlawrev-3979	1227	45	,	,	PUNCT
inlawrev-3979	1227	46	indiana	indiana	PROPN
inlawrev-3979	1227	47	,	,	PUNCT
inlawrev-3979	1227	48	and	and	CCONJ
inlawrev-3979	1227	49	has	have	VERB
inlawrev-3979	1227	50	an	an	DET
inlawrev-3979	1227	51	improvement	improvement	NOUN
inlawrev-3979	1227	52	on	on	ADP
inlawrev-3979	1227	53	the	the	DET
inlawrev-3979	1227	54	land	land	NOUN
inlawrev-3979	1227	55	that	that	PRON
inlawrev-3979	1227	56	is	be	AUX
inlawrev-3979	1227	57	used	use	VERB
inlawrev-3979	1227	58	as	as	ADP
inlawrev-3979	1227	59	an	an	DET
inlawrev-3979	1227	60	office	office	NOUN
inlawrev-3979	1227	61	/	/	SYM
inlawrev-3979	1227	62	light	light	NOUN
inlawrev-3979	1227	63	storage	storage	NOUN
inlawrev-3979	1227	64	facility	facility	NOUN
inlawrev-3979	1227	65	.	.	PUNCT
inlawrev-3979	1228	1	375	375	NUM
inlawrev-3979	1228	2	the	the	DET
inlawrev-3979	1228	3	north	north	PROPN
inlawrev-3979	1228	4	township	township	NOUN
inlawrev-3979	1228	5	assessor	assessor	NOUN
inlawrev-3979	1228	6	(	(	PUNCT
inlawrev-3979	1228	7	"	"	PUNCT
inlawrev-3979	1228	8	assessor	assessor	NOUN
inlawrev-3979	1228	9	"	"	PUNCT
inlawrev-3979	1228	10	)	)	PUNCT
inlawrev-3979	1228	11	used	use	VERB
inlawrev-3979	1228	12	both	both	CCONJ
inlawrev-3979	1228	13	the	the	DET
inlawrev-3979	1228	14	general	general	ADJ
inlawrev-3979	1228	15	commercial	commercial	ADJ
inlawrev-3979	1228	16	mercantile	mercantile	NOUN
inlawrev-3979	1228	17	(	(	PUNCT
inlawrev-3979	1228	18	"	"	PUNCT
inlawrev-3979	1228	19	gcm	gcm	PROPN
inlawrev-3979	1228	20	"	"	PUNCT
inlawrev-3979	1228	21	)	)	PUNCT
inlawrev-3979	1228	22	and	and	CCONJ
inlawrev-3979	1228	23	the	the	DET
inlawrev-3979	1228	24	general	general	ADJ
inlawrev-3979	1228	25	commercial	commercial	ADJ
inlawrev-3979	1228	26	industrial	industrial	NOUN
inlawrev-3979	1228	27	(	(	PUNCT
inlawrev-3979	1228	28	"	"	PUNCT
inlawrev-3979	1228	29	go	go	VERB
inlawrev-3979	1228	30	"	"	PUNCT
inlawrev-3979	1228	31	)	)	PUNCT
inlawrev-3979	1228	32	pricing	pricing	NOUN
inlawrev-3979	1228	33	schedules	schedule	NOUN
inlawrev-3979	1228	34	to	to	PART
inlawrev-3979	1228	35	value	value	VERB
inlawrev-3979	1228	36	the	the	DET
inlawrev-3979	1228	37	improvement	improvement	NOUN
inlawrev-3979	1228	38	.	.	PUNCT
inlawrev-3979	1229	1	krooswyk	krooswyk	PROPN
inlawrev-3979	1229	2	appealed	appeal	VERB
inlawrev-3979	1229	3	the	the	DET
inlawrev-3979	1229	4	assessment	assessment	NOUN
inlawrev-3979	1229	5	arguing	argue	VERB
inlawrev-3979	1229	6	that	that	SCONJ
inlawrev-3979	1229	7	the	the	DET
inlawrev-3979	1229	8	gck	gck	NOUN
inlawrev-3979	1229	9	model	model	NOUN
inlawrev-3979	1229	10	should	should	AUX
inlawrev-3979	1229	11	have	have	AUX
inlawrev-3979	1229	12	been	be	AUX
inlawrev-3979	1229	13	used	use	VERB
inlawrev-3979	1229	14	to	to	PART
inlawrev-3979	1229	15	price	price	VERB
inlawrev-3979	1229	16	two	two	NUM
inlawrev-3979	1229	17	364	364	NUM
inlawrev-3979	1229	18	.	.	PUNCT
inlawrev-3979	1229	19	878	878	NUM
inlawrev-3979	1229	20	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1229	21	548	548	NUM
inlawrev-3979	1229	22	(	(	PUNCT
inlawrev-3979	1229	23	ind	ind	NOUN
inlawrev-3979	1229	24	.	.	PUNCT
inlawrev-3979	1230	1	tax	tax	PROPN
inlawrev-3979	1230	2	ct	ct	PROPN
inlawrev-3979	1230	3	.	.	PROPN
inlawrev-3979	1230	4	2007	2007	NUM
inlawrev-3979	1230	5	)	)	PUNCT
inlawrev-3979	1230	6	.	.	PUNCT
inlawrev-3979	1231	1	365	365	NUM
inlawrev-3979	1231	2	.	.	X
inlawrev-3979	1231	3	mat	mat	PROPN
inlawrev-3979	1231	4	549	549	NUM
inlawrev-3979	1231	5	.	.	PUNCT
inlawrev-3979	1231	6	366	366	NUM
inlawrev-3979	1231	7	.	.	PUNCT
inlawrev-3979	1232	1	i	i	PRON
inlawrev-3979	1232	2	d.	d.	PROPN
inlawrev-3979	1232	3	367	367	NUM
inlawrev-3979	1232	4	.	.	PUNCT
inlawrev-3979	1233	1	mat	mat	NOUN
inlawrev-3979	1233	2	550	550	NUM
inlawrev-3979	1233	3	-	-	SYM
inlawrev-3979	1233	4	51	51	NUM
inlawrev-3979	1233	5	.	.	PUNCT
inlawrev-3979	1233	6	368	368	NUM
inlawrev-3979	1233	7	.	.	PUNCT
inlawrev-3979	1234	1	i	i	PRON
inlawrev-3979	1234	2	d.	d.	PROPN
inlawrev-3979	1234	3	at	at	ADP
inlawrev-3979	1234	4	551	551	NUM
inlawrev-3979	1234	5	(	(	PUNCT
inlawrev-3979	1234	6	citing	cite	VERB
inlawrev-3979	1234	7	cert	cert	NOUN
inlawrev-3979	1234	8	.	.	PUNCT
inlawrev-3979	1235	1	admin	admin	PROPN
inlawrev-3979	1235	2	.	.	PUNCT
inlawrev-3979	1236	1	r.	r.	PROPN
inlawrev-3979	1236	2	at	at	ADP
inlawrev-3979	1236	3	202	202	NUM
inlawrev-3979	1236	4	-	-	PUNCT
inlawrev-3979	1236	5	317	317	NUM
inlawrev-3979	1236	6	)	)	PUNCT
inlawrev-3979	1236	7	.	.	PUNCT
inlawrev-3979	1237	1	369	369	NUM
inlawrev-3979	1237	2	.	.	PUNCT
inlawrev-3979	1237	3	mat	mat	PROPN
inlawrev-3979	1237	4	553	553	NUM
inlawrev-3979	1237	5	.	.	NOUN
inlawrev-3979	1237	6	370	370	NUM
inlawrev-3979	1237	7	.	.	PUNCT
inlawrev-3979	1237	8	mat	mat	PROPN
inlawrev-3979	1237	9	552	552	NUM
inlawrev-3979	1237	10	.	.	NUM
inlawrev-3979	1237	11	371	371	NUM
inlawrev-3979	1237	12	.	.	PUNCT
inlawrev-3979	1238	1	i	i	PRON
inlawrev-3979	1238	2	d.	d.	PROPN
inlawrev-3979	1238	3	372	372	NUM
inlawrev-3979	1238	4	.	.	PUNCT
inlawrev-3979	1239	1	i	i	PRON
inlawrev-3979	1239	2	d.	d.	PROPN
inlawrev-3979	1239	3	at	at	ADP
inlawrev-3979	1239	4	553	553	NUM
inlawrev-3979	1239	5	.	.	PUNCT
inlawrev-3979	1240	1	373	373	NUM
inlawrev-3979	1240	2	.	.	PUNCT
inlawrev-3979	1241	1	no	no	INTJ
inlawrev-3979	1241	2	.	.	NOUN
inlawrev-3979	1241	3	49t10	49t10	NUM
inlawrev-3979	1241	4	-	-	PUNCT
inlawrev-3979	1241	5	0205	0205	NUM
inlawrev-3979	1241	6	-	-	PUNCT
inlawrev-3979	1241	7	ta-55	ta-55	NUM
inlawrev-3979	1241	8	,	,	PUNCT
inlawrev-3979	1241	9	2007	2007	NUM
inlawrev-3979	1241	10	wl	wl	SYM
inlawrev-3979	1241	11	34903	34903	NUM
inlawrev-3979	1241	12	(	(	PUNCT
inlawrev-3979	1241	13	ind	ind	NOUN
inlawrev-3979	1241	14	.	.	PUNCT
inlawrev-3979	1242	1	tax	tax	PROPN
inlawrev-3979	1242	2	ct	ct	PROPN
inlawrev-3979	1242	3	.	.	PUNCT
inlawrev-3979	1243	1	jan	jan	PROPN
inlawrev-3979	1243	2	.	.	PROPN
inlawrev-3979	1243	3	5	5	NUM
inlawrev-3979	1243	4	,	,	PUNCT
inlawrev-3979	1243	5	2007	2007	NUM
inlawrev-3979	1243	6	)	)	PUNCT
inlawrev-3979	1243	7	(	(	PUNCT
inlawrev-3979	1243	8	unpublished	unpublished	ADJ
inlawrev-3979	1243	9	table	table	NOUN
inlawrev-3979	1243	10	decision	decision	NOUN
inlawrev-3979	1243	11	)	)	PUNCT
inlawrev-3979	1243	12	.	.	PUNCT
inlawrev-3979	1244	1	374	374	NUM
inlawrev-3979	1244	2	.	.	PUNCT
inlawrev-3979	1244	3	mat*l	mat*l	NOUN
inlawrev-3979	1244	4	.	.	PUNCT
inlawrev-3979	1245	1	375	375	NUM
inlawrev-3979	1245	2	.	.	PUNCT
inlawrev-3979	1246	1	i	i	PRON
inlawrev-3979	1246	2	d.	d.	PROPN
inlawrev-3979	1246	3	1304	1304	NUM
inlawrev-3979	1246	4	indiana	indiana	PROPN
inlawrev-3979	1246	5	law	law	PROPN
inlawrev-3979	1246	6	review	review	NOUN
inlawrev-3979	1247	1	[	[	X
inlawrev-3979	1247	2	vol	vol	NOUN
inlawrev-3979	1247	3	.	.	PUNCT
inlawrev-3979	1248	1	41:1271	41:1271	NUM
inlawrev-3979	1248	2	sections	section	NOUN
inlawrev-3979	1248	3	of	of	ADP
inlawrev-3979	1248	4	the	the	DET
inlawrev-3979	1248	5	improvement	improvement	NOUN
inlawrev-3979	1248	6	.	.	PUNCT
inlawrev-3979	1249	1	376	376	NUM
inlawrev-3979	1249	2	this	this	DET
inlawrev-3979	1249	3	appeal	appeal	NOUN
inlawrev-3979	1249	4	follows	follow	VERB
inlawrev-3979	1249	5	the	the	DET
inlawrev-3979	1249	6	btr	btr	PROPN
inlawrev-3979	1249	7	's	's	PART
inlawrev-3979	1249	8	final	final	ADJ
inlawrev-3979	1249	9	determination	determination	NOUN
inlawrev-3979	1249	10	that	that	PRON
inlawrev-3979	1249	11	upheld	uphold	VERB
inlawrev-3979	1249	12	the	the	DET
inlawrev-3979	1249	13	assessment	assessment	NOUN
inlawrev-3979	1249	14	.	.	PUNCT
inlawrev-3979	1250	1	377	377	NUM
inlawrev-3979	1250	2	the	the	DET
inlawrev-3979	1250	3	party	party	NOUN
inlawrev-3979	1250	4	challenging	challenge	VERB
inlawrev-3979	1250	5	a	a	DET
inlawrev-3979	1250	6	final	final	ADJ
inlawrev-3979	1250	7	determination	determination	NOUN
inlawrev-3979	1250	8	of	of	ADP
inlawrev-3979	1250	9	the	the	DET
inlawrev-3979	1250	10	btr	btr	PROPN
inlawrev-3979	1250	11	must	must	AUX
inlawrev-3979	1250	12	submit	submit	VERB
inlawrev-3979	1250	13	probative	probative	ADJ
inlawrev-3979	1250	14	evidence	evidence	NOUN
inlawrev-3979	1250	15	regarding	regard	VERB
inlawrev-3979	1250	16	the	the	DET
inlawrev-3979	1250	17	alleged	allege	VERB
inlawrev-3979	1250	18	error	error	NOUN
inlawrev-3979	1250	19	in	in	ADP
inlawrev-3979	1250	20	the	the	DET
inlawrev-3979	1250	21	assessment	assessment	NOUN
inlawrev-3979	1250	22	to	to	PART
inlawrev-3979	1250	23	make	make	VERB
inlawrev-3979	1250	24	a	a	DET
inlawrev-3979	1250	25	prima	prima	NOUN
inlawrev-3979	1250	26	facie	facie	NOUN
inlawrev-3979	1250	27	case	case	NOUN
inlawrev-3979	1250	28	.	.	PUNCT
inlawrev-3979	1251	1	378	378	NUM
inlawrev-3979	1251	2	the	the	DET
inlawrev-3979	1251	3	regulations	regulation	NOUN
inlawrev-3979	1251	4	in	in	ADP
inlawrev-3979	1251	5	effect	effect	NOUN
inlawrev-3979	1251	6	at	at	ADP
inlawrev-3979	1251	7	the	the	DET
inlawrev-3979	1251	8	time	time	NOUN
inlawrev-3979	1251	9	of	of	ADP
inlawrev-3979	1251	10	krooswyk	krooswyk	PROPN
inlawrev-3979	1251	11	's	's	PART
inlawrev-3979	1251	12	assessment	assessment	NOUN
inlawrev-3979	1251	13	explained	explain	VERB
inlawrev-3979	1251	14	that	that	SCONJ
inlawrev-3979	1251	15	the	the	DET
inlawrev-3979	1251	16	gck	gck	NOUN
inlawrev-3979	1251	17	pricing	pricing	NOUN
inlawrev-3979	1251	18	schedule	schedule	NOUN
inlawrev-3979	1251	19	should	should	AUX
inlawrev-3979	1251	20	be	be	AUX
inlawrev-3979	1251	21	used	use	VERB
inlawrev-3979	1251	22	for	for	ADP
inlawrev-3979	1251	23	'	'	PUNCT
inlawrev-3979	1251	24	"	"	PUNCT
inlawrev-3979	1251	25	valuing	value	VERB
inlawrev-3979	1251	26	preengineered	preengineere	VERB
inlawrev-3979	1251	27	and	and	CCONJ
inlawrev-3979	1251	28	predesigned	predesigned	ADJ
inlawrev-3979	1251	29	pole	pole	NOUN
inlawrev-3979	1251	30	buildings	building	NOUN
inlawrev-3979	1251	31	which	which	PRON
inlawrev-3979	1251	32	are	be	AUX
inlawrev-3979	1251	33	used	use	VERB
inlawrev-3979	1251	34	for	for	ADP
inlawrev-3979	1251	35	commercial	commercial	ADJ
inlawrev-3979	1251	36	and	and	CCONJ
inlawrev-3979	1251	37	industrial	industrial	ADJ
inlawrev-3979	1251	38	purposes	purpose	NOUN
inlawrev-3979	1251	39	.	.	PUNCT
inlawrev-3979	1252	1	"	"	PUNCT
inlawrev-3979	1252	2	'	'	PUNCT
inlawrev-3979	1252	3	379	379	NUM
inlawrev-3979	1252	4	however	however	ADV
inlawrev-3979	1252	5	,	,	PUNCT
inlawrev-3979	1252	6	the	the	DET
inlawrev-3979	1252	7	gck	gck	NOUN
inlawrev-3979	1252	8	pricing	pricing	NOUN
inlawrev-3979	1252	9	schedule	schedule	NOUN
inlawrev-3979	1252	10	can	can	AUX
inlawrev-3979	1252	11	not	not	PART
inlawrev-3979	1252	12	be	be	AUX
inlawrev-3979	1252	13	used	use	VERB
inlawrev-3979	1252	14	for	for	ADP
inlawrev-3979	1252	15	buildings	building	NOUN
inlawrev-3979	1252	16	"	"	PUNCT
inlawrev-3979	1252	17	classified	classify	VERB
inlawrev-3979	1252	18	as	as	ADP
inlawrev-3979	1252	19	a	a	DET
inlawrev-3979	1252	20	special	special	ADJ
inlawrev-3979	1252	21	purpose	purpose	NOUN
inlawrev-3979	1252	22	design	design	NOUN
inlawrev-3979	1252	23	[	[	X
inlawrev-3979	1252	24	.	.	X
inlawrev-3979	1252	25	]	]	X
inlawrev-3979	1252	26	"	"	PUNCT
inlawrev-3979	1252	27	380	380	NUM
inlawrev-3979	1252	28	even	even	ADV
inlawrev-3979	1252	29	though	though	SCONJ
inlawrev-3979	1252	30	there	there	PRON
inlawrev-3979	1252	31	is	be	VERB
inlawrev-3979	1252	32	little	little	ADJ
inlawrev-3979	1252	33	guidance	guidance	NOUN
inlawrev-3979	1252	34	in	in	ADP
inlawrev-3979	1252	35	the	the	DET
inlawrev-3979	1252	36	regulation	regulation	NOUN
inlawrev-3979	1252	37	as	as	ADP
inlawrev-3979	1252	38	to	to	ADP
inlawrev-3979	1252	39	when	when	SCONJ
inlawrev-3979	1252	40	improvements	improvement	NOUN
inlawrev-3979	1252	41	qualify	qualify	VERB
inlawrev-3979	1252	42	for	for	ADP
inlawrev-3979	1252	43	the	the	DET
inlawrev-3979	1252	44	gck	gck	NOUN
inlawrev-3979	1252	45	schedule	schedule	NOUN
inlawrev-3979	1252	46	,	,	PUNCT
inlawrev-3979	1252	47	taxpayers	taxpayer	NOUN
inlawrev-3979	1252	48	have	have	AUX
inlawrev-3979	1252	49	been	be	AUX
inlawrev-3979	1252	50	instructed	instruct	VERB
inlawrev-3979	1252	51	by	by	ADP
inlawrev-3979	1252	52	the	the	DET
inlawrev-3979	1252	53	tax	tax	NOUN
inlawrev-3979	1252	54	court	court	NOUN
inlawrev-3979	1252	55	that	that	PRON
inlawrev-3979	1252	56	a	a	DET
inlawrev-3979	1252	57	link	link	NOUN
inlawrev-3979	1252	58	must	must	AUX
inlawrev-3979	1252	59	be	be	AUX
inlawrev-3979	1252	60	shown	show	VERB
inlawrev-3979	1252	61	between	between	ADP
inlawrev-3979	1252	62	the	the	DET
inlawrev-3979	1252	63	components	component	NOUN
inlawrev-3979	1252	64	in	in	ADP
inlawrev-3979	1252	65	the	the	DET
inlawrev-3979	1252	66	taxpayer	taxpayer	NOUN
inlawrev-3979	1252	67	'	'	PART
inlawrev-3979	1252	68	s	s	NOUN
inlawrev-3979	1252	69	improvement	improvement	NOUN
inlawrev-3979	1252	70	and	and	CCONJ
inlawrev-3979	1252	71	the	the	DET
inlawrev-3979	1252	72	components	component	NOUN
inlawrev-3979	1252	73	listed	list	VERB
inlawrev-3979	1252	74	in	in	ADP
inlawrev-3979	1252	75	the	the	DET
inlawrev-3979	1252	76	regulation	regulation	NOUN
inlawrev-3979	1252	77	.	.	PUNCT
inlawrev-3979	1253	1	381	381	NUM
inlawrev-3979	1253	2	krooswyk	krooswyk	PROPN
inlawrev-3979	1253	3	first	first	ADV
inlawrev-3979	1253	4	argued	argue	VERB
inlawrev-3979	1253	5	that	that	SCONJ
inlawrev-3979	1253	6	section	section	NOUN
inlawrev-3979	1253	7	"	"	PUNCT
inlawrev-3979	1253	8	d	d	NOUN
inlawrev-3979	1253	9	"	"	PUNCT
inlawrev-3979	1253	10	of	of	ADP
inlawrev-3979	1253	11	its	its	PRON
inlawrev-3979	1253	12	improvement	improvement	NOUN
inlawrev-3979	1253	13	was	be	AUX
inlawrev-3979	1253	14	entitled	entitle	VERB
inlawrev-3979	1253	15	to	to	PART
inlawrev-3979	1253	16	gck	gck	VERB
inlawrev-3979	1253	17	pricing	pricing	NOUN
inlawrev-3979	1253	18	,	,	PUNCT
inlawrev-3979	1253	19	because	because	SCONJ
inlawrev-3979	1253	20	the	the	DET
inlawrev-3979	1253	21	improvement	improvement	NOUN
inlawrev-3979	1253	22	contained	contain	VERB
inlawrev-3979	1253	23	z	z	NOUN
inlawrev-3979	1253	24	-	-	PUNCT
inlawrev-3979	1253	25	channels	channel	NOUN
inlawrev-3979	1253	26	,	,	PUNCT
inlawrev-3979	1253	27	x	x	X
inlawrev-3979	1253	28	-	-	PUNCT
inlawrev-3979	1253	29	bracing	brace	VERB
inlawrev-3979	1253	30	,	,	PUNCT
inlawrev-3979	1253	31	and	and	CCONJ
inlawrev-3979	1253	32	metal	metal	NOUN
inlawrev-3979	1253	33	walls	wall	NOUN
inlawrev-3979	1253	34	.	.	PUNCT
inlawrev-3979	1254	1	382	382	NUM
inlawrev-3979	1254	2	in	in	ADP
inlawrev-3979	1254	3	spite	spite	NOUN
inlawrev-3979	1254	4	of	of	ADP
inlawrev-3979	1254	5	the	the	DET
inlawrev-3979	1254	6	fact	fact	NOUN
inlawrev-3979	1254	7	the	the	DET
inlawrev-3979	1254	8	improvement	improvement	NOUN
inlawrev-3979	1254	9	contained	contain	VERB
inlawrev-3979	1254	10	these	these	DET
inlawrev-3979	1254	11	characteristics	characteristic	NOUN
inlawrev-3979	1254	12	,	,	PUNCT
inlawrev-3979	1254	13	the	the	DET
inlawrev-3979	1254	14	gck	gck	NOUN
inlawrev-3979	1254	15	schedule	schedule	NOUN
inlawrev-3979	1254	16	did	do	AUX
inlawrev-3979	1254	17	not	not	PART
inlawrev-3979	1254	18	overall	overall	ADV
inlawrev-3979	1254	19	contemplate	contemplate	VERB
inlawrev-3979	1254	20	a	a	DET
inlawrev-3979	1254	21	section	section	NOUN
inlawrev-3979	1254	22	"	"	PUNCT
inlawrev-3979	1254	23	d	d	NOUN
inlawrev-3979	1254	24	"	"	PUNCT
inlawrev-3979	1254	25	improvement	improvement	NOUN
inlawrev-3979	1254	26	,	,	PUNCT
inlawrev-3979	1254	27	and	and	CCONJ
inlawrev-3979	1254	28	section	section	NOUN
inlawrev-3979	1254	29	"	"	PUNCT
inlawrev-3979	1254	30	d	d	NOUN
inlawrev-3979	1254	31	"	"	PUNCT
inlawrev-3979	1254	32	improvements	improvement	NOUN
inlawrev-3979	1254	33	are	be	AUX
inlawrev-3979	1254	34	not	not	PART
inlawrev-3979	1254	35	priced	price	VERB
inlawrev-3979	1254	36	under	under	ADP
inlawrev-3979	1254	37	the	the	DET
inlawrev-3979	1254	38	gck	gck	NOUN
inlawrev-3979	1254	39	schedule.383	schedule.383	PROPN
inlawrev-3979	1254	40	the	the	DET
inlawrev-3979	1254	41	btr	btr	NOUN
inlawrev-3979	1254	42	's	's	PART
inlawrev-3979	1254	43	final	final	ADJ
inlawrev-3979	1254	44	determination	determination	NOUN
inlawrev-3979	1254	45	regarding	regard	VERB
inlawrev-3979	1254	46	the	the	DET
inlawrev-3979	1254	47	section	section	NOUN
inlawrev-3979	1254	48	"	"	PUNCT
inlawrev-3979	1254	49	d	d	NOUN
inlawrev-3979	1254	50	"	"	PUNCT
inlawrev-3979	1254	51	improvement	improvement	NOUN
inlawrev-3979	1254	52	was	be	AUX
inlawrev-3979	1254	53	affirmed	affirm	VERB
inlawrev-3979	1254	54	.	.	PUNCT
inlawrev-3979	1255	1	384	384	NUM
inlawrev-3979	1255	2	krooswyk	krooswyk	PROPN
inlawrev-3979	1255	3	also	also	ADV
inlawrev-3979	1255	4	argued	argue	VERB
inlawrev-3979	1255	5	that	that	SCONJ
inlawrev-3979	1255	6	section	section	NOUN
inlawrev-3979	1255	7	"	"	PUNCT
inlawrev-3979	1255	8	e	e	NOUN
inlawrev-3979	1255	9	"	"	PUNCT
inlawrev-3979	1255	10	of	of	ADP
inlawrev-3979	1255	11	its	its	PRON
inlawrev-3979	1255	12	improvement	improvement	NOUN
inlawrev-3979	1255	13	was	be	AUX
inlawrev-3979	1255	14	entitled	entitle	VERB
inlawrev-3979	1255	15	to	to	ADP
inlawrev-3979	1255	16	the	the	DET
inlawrev-3979	1255	17	gck	gck	NOUN
inlawrev-3979	1255	18	schedule	schedule	NOUN
inlawrev-3979	1255	19	,	,	PUNCT
inlawrev-3979	1255	20	because	because	SCONJ
inlawrev-3979	1255	21	the	the	DET
inlawrev-3979	1255	22	improvement	improvement	NOUN
inlawrev-3979	1255	23	is	be	AUX
inlawrev-3979	1255	24	a	a	DET
inlawrev-3979	1255	25	pre	pre	ADJ
inlawrev-3979	1255	26	-	-	ADJ
inlawrev-3979	1255	27	engineered	engineer	VERB
inlawrev-3979	1255	28	armco	armco	PROPN
inlawrev-3979	1255	29	building	building	NOUN
inlawrev-3979	1255	30	that	that	PRON
inlawrev-3979	1255	31	is	be	AUX
inlawrev-3979	1255	32	finished	finish	VERB
inlawrev-3979	1255	33	without	without	ADP
inlawrev-3979	1255	34	heat	heat	NOUN
inlawrev-3979	1255	35	,	,	PUNCT
inlawrev-3979	1255	36	contains	contain	VERB
inlawrev-3979	1255	37	tapered	tapered	ADJ
inlawrev-3979	1255	38	ceiling	ceiling	NOUN
inlawrev-3979	1255	39	beams	beam	NOUN
inlawrev-3979	1255	40	,	,	PUNCT
inlawrev-3979	1255	41	z	z	NOUN
inlawrev-3979	1255	42	-	-	PUNCT
inlawrev-3979	1255	43	channels	channel	NOUN
inlawrev-3979	1255	44	,	,	PUNCT
inlawrev-3979	1255	45	x	x	X
inlawrev-3979	1255	46	-	-	PUNCT
inlawrev-3979	1255	47	bracing	brace	VERB
inlawrev-3979	1255	48	wall	wall	NOUN
inlawrev-3979	1255	49	girts	girt	NOUN
inlawrev-3979	1255	50	,	,	PUNCT
inlawrev-3979	1255	51	and	and	CCONJ
inlawrev-3979	1255	52	a	a	DET
inlawrev-3979	1255	53	tapered	tapered	ADJ
inlawrev-3979	1255	54	beam	beam	NOUN
inlawrev-3979	1255	55	.	.	PUNCT
inlawrev-3979	1256	1	385	385	NUM
inlawrev-3979	1257	1	in	in	ADP
inlawrev-3979	1257	2	contrast	contrast	NOUN
inlawrev-3979	1257	3	to	to	ADP
inlawrev-3979	1257	4	the	the	DET
inlawrev-3979	1257	5	section	section	NOUN
inlawrev-3979	1257	6	"	"	PUNCT
inlawrev-3979	1257	7	d	d	NOUN
inlawrev-3979	1257	8	"	"	PUNCT
inlawrev-3979	1257	9	improvement	improvement	NOUN
inlawrev-3979	1257	10	,	,	PUNCT
inlawrev-3979	1257	11	the	the	DET
inlawrev-3979	1257	12	btr	btr	PROPN
inlawrev-3979	1257	13	's	's	PART
inlawrev-3979	1257	14	final	final	ADJ
inlawrev-3979	1257	15	determination	determination	NOUN
inlawrev-3979	1257	16	that	that	SCONJ
inlawrev-3979	1257	17	the	the	DET
inlawrev-3979	1257	18	section	section	NOUN
inlawrev-3979	1257	19	"	"	PUNCT
inlawrev-3979	1257	20	e	e	NOUN
inlawrev-3979	1257	21	"	"	PUNCT
inlawrev-3979	1257	22	improvement	improvement	NOUN
inlawrev-3979	1257	23	should	should	AUX
inlawrev-3979	1257	24	not	not	PART
inlawrev-3979	1257	25	be	be	AUX
inlawrev-3979	1257	26	priced	price	VERB
inlawrev-3979	1257	27	under	under	ADP
inlawrev-3979	1257	28	gck	gck	AUX
inlawrev-3979	1257	29	scheduled	schedule	VERB
inlawrev-3979	1257	30	was	be	AUX
inlawrev-3979	1257	31	reversed	reverse	VERB
inlawrev-3979	1257	32	.	.	PUNCT
inlawrev-3979	1258	1	386	386	NUM
inlawrev-3979	1258	2	the	the	DET
inlawrev-3979	1258	3	btr	btr	NOUN
inlawrev-3979	1258	4	's	's	PART
inlawrev-3979	1258	5	determination	determination	NOUN
inlawrev-3979	1258	6	that	that	SCONJ
inlawrev-3979	1258	7	krooswyk	krooswyk	PROPN
inlawrev-3979	1258	8	's	's	PART
inlawrev-3979	1258	9	evidence	evidence	NOUN
inlawrev-3979	1258	10	"	"	PUNCT
inlawrev-3979	1258	11	lack[ed	lack[ed	PROPN
inlawrev-3979	1258	12	]	]	PUNCT
inlawrev-3979	1258	13	basic	basic	ADJ
inlawrev-3979	1258	14	facts	fact	NOUN
inlawrev-3979	1258	15	"	"	PUNCT
inlawrev-3979	1258	16	was	be	AUX
inlawrev-3979	1258	17	based	base	VERB
inlawrev-3979	1258	18	on	on	ADP
inlawrev-3979	1258	19	a	a	DET
inlawrev-3979	1258	20	preference	preference	NOUN
inlawrev-3979	1258	21	for	for	ADP
inlawrev-3979	1258	22	different	different	ADJ
inlawrev-3979	1258	23	evidence	evidence	NOUN
inlawrev-3979	1258	24	,	,	PUNCT
inlawrev-3979	1258	25	not	not	PART
inlawrev-3979	1258	26	features	feature	VERB
inlawrev-3979	1258	27	that	that	PRON
inlawrev-3979	1258	28	would	would	AUX
inlawrev-3979	1258	29	result	result	VERB
inlawrev-3979	1258	30	in	in	ADP
inlawrev-3979	1258	31	disqualification	disqualification	NOUN
inlawrev-3979	1258	32	from	from	ADP
inlawrev-3979	1258	33	the	the	DET
inlawrev-3979	1258	34	gck	gck	NOUN
inlawrev-3979	1258	35	pricing	pricing	NOUN
inlawrev-3979	1258	36	schedule.387	schedule.387	NOUN
inlawrev-3979	1258	37	by	by	ADP
inlawrev-3979	1258	38	basing	base	VERB
inlawrev-3979	1258	39	the	the	DET
inlawrev-3979	1258	40	denial	denial	NOUN
inlawrev-3979	1258	41	on	on	ADP
inlawrev-3979	1258	42	this	this	DET
inlawrev-3979	1258	43	preference	preference	NOUN
inlawrev-3979	1258	44	,	,	PUNCT
inlawrev-3979	1258	45	the	the	DET
inlawrev-3979	1258	46	btr	btr	NOUN
inlawrev-3979	1258	47	did	do	AUX
inlawrev-3979	1258	48	not	not	PART
inlawrev-3979	1258	49	deal	deal	VERB
inlawrev-3979	1258	50	with	with	ADP
inlawrev-3979	1258	51	krooswyk	krooswyk	PROPN
inlawrev-3979	1258	52	's	's	PART
inlawrev-3979	1258	53	evidence	evidence	NOUN
inlawrev-3979	1258	54	in	in	ADP
inlawrev-3979	1258	55	a	a	DET
inlawrev-3979	1258	56	meaningful	meaningful	ADJ
inlawrev-3979	1258	57	manner	manner	NOUN
inlawrev-3979	1258	58	.	.	PUNCT
inlawrev-3979	1259	1	388	388	NUM
inlawrev-3979	1259	2	376	376	NUM
inlawrev-3979	1259	3	.	.	PUNCT
inlawrev-3979	1260	1	i	i	PRON
inlawrev-3979	1260	2	d.	d.	PROPN
inlawrev-3979	1260	3	377	377	NUM
inlawrev-3979	1260	4	.	.	PUNCT
inlawrev-3979	1261	1	i	i	PRON
inlawrev-3979	1261	2	d.	d.	PROPN
inlawrev-3979	1261	3	krooswyk	krooswyk	PROPN
inlawrev-3979	1261	4	's	's	PART
inlawrev-3979	1261	5	administrative	administrative	ADJ
inlawrev-3979	1261	6	hearing	hearing	NOUN
inlawrev-3979	1261	7	was	be	AUX
inlawrev-3979	1261	8	originally	originally	ADV
inlawrev-3979	1261	9	conducted	conduct	VERB
inlawrev-3979	1261	10	with	with	ADP
inlawrev-3979	1261	11	the	the	DET
inlawrev-3979	1261	12	sbtc	sbtc	NOUN
inlawrev-3979	1261	13	on	on	ADP
inlawrev-3979	1261	14	may	may	PROPN
inlawrev-3979	1261	15	17	17	NUM
inlawrev-3979	1261	16	,	,	PUNCT
inlawrev-3979	1261	17	2001	2001	NUM
inlawrev-3979	1261	18	;	;	PUNCT
inlawrev-3979	1261	19	however	however	ADV
inlawrev-3979	1261	20	,	,	PUNCT
inlawrev-3979	1261	21	the	the	DET
inlawrev-3979	1261	22	btr	btr	PROPN
inlawrev-3979	1261	23	issued	issue	VERB
inlawrev-3979	1261	24	the	the	DET
inlawrev-3979	1261	25	final	final	ADJ
inlawrev-3979	1261	26	determination	determination	NOUN
inlawrev-3979	1261	27	,	,	PUNCT
inlawrev-3979	1261	28	because	because	SCONJ
inlawrev-3979	1261	29	the	the	DET
inlawrev-3979	1261	30	legislature	legislature	NOUN
inlawrev-3979	1261	31	abolished	abolish	VERB
inlawrev-3979	1261	32	the	the	DET
inlawrev-3979	1261	33	sbtc	sbtc	NOUN
inlawrev-3979	1261	34	on	on	ADP
inlawrev-3979	1261	35	december	december	PROPN
inlawrev-3979	1261	36	,	,	PUNCT
inlawrev-3979	1261	37	31	31	NUM
inlawrev-3979	1261	38	,	,	PUNCT
inlawrev-3979	1261	39	2001	2001	NUM
inlawrev-3979	1261	40	,	,	PUNCT
inlawrev-3979	1261	41	and	and	CCONJ
inlawrev-3979	1261	42	created	create	VERB
inlawrev-3979	1261	43	the	the	DET
inlawrev-3979	1261	44	btr	btr	PROPN
inlawrev-3979	1261	45	as	as	ADP
inlawrev-3979	1261	46	its	its	PRON
inlawrev-3979	1261	47	"	"	PUNCT
inlawrev-3979	1261	48	successor	successor	NOUN
inlawrev-3979	1261	49	.	.	PUNCT
inlawrev-3979	1261	50	"	"	PUNCT
inlawrev-3979	1262	1	i	i	PRON
inlawrev-3979	1262	2	d.	d.	VERB
inlawrev-3979	1262	3	at	at	ADP
inlawrev-3979	1262	4	*	*	PROPN
inlawrev-3979	1262	5	1	1	NUM
inlawrev-3979	1262	6	&	&	CCONJ
inlawrev-3979	1262	7	n.2	n.2	NOUN
inlawrev-3979	1262	8	.	.	PROPN
inlawrev-3979	1262	9	378	378	NUM
inlawrev-3979	1262	10	.	.	PUNCT
inlawrev-3979	1263	1	i	i	PRON
inlawrev-3979	1263	2	d.	d.	VERB
inlawrev-3979	1263	3	at	at	ADP
inlawrev-3979	1263	4	*	*	PROPN
inlawrev-3979	1263	5	1	1	NUM
inlawrev-3979	1263	6	(	(	PUNCT
inlawrev-3979	1263	7	citing	cite	VERB
inlawrev-3979	1263	8	long	long	ADV
inlawrev-3979	1263	9	v.	v.	ADP
inlawrev-3979	1263	10	wayne	wayne	PROPN
inlawrev-3979	1263	11	twp	twp	PROPN
inlawrev-3979	1263	12	.	.	PROPN
inlawrev-3979	1263	13	assessor	assessor	PROPN
inlawrev-3979	1263	14	,	,	PUNCT
inlawrev-3979	1263	15	821	821	NUM
inlawrev-3979	1263	16	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1263	17	466	466	NUM
inlawrev-3979	1263	18	,	,	PUNCT
inlawrev-3979	1263	19	468	468	NUM
inlawrev-3979	1263	20	(	(	PUNCT
inlawrev-3979	1263	21	ind	ind	NOUN
inlawrev-3979	1263	22	.	.	PUNCT
inlawrev-3979	1264	1	tax	tax	PROPN
inlawrev-3979	1264	2	ct	ct	PROPN
inlawrev-3979	1264	3	.	.	PROPN
inlawrev-3979	1264	4	2005	2005	NUM
inlawrev-3979	1264	5	)	)	PUNCT
inlawrev-3979	1264	6	)	)	PUNCT
inlawrev-3979	1264	7	.	.	PUNCT
inlawrev-3979	1265	1	379	379	NUM
inlawrev-3979	1265	2	.	.	PUNCT
inlawrev-3979	1266	1	i	i	PRON
inlawrev-3979	1266	2	d.	d.	VERB
inlawrev-3979	1266	3	at	at	ADP
inlawrev-3979	1266	4	*	*	PROPN
inlawrev-3979	1266	5	2	2	NUM
inlawrev-3979	1266	6	(	(	PUNCT
inlawrev-3979	1266	7	quoting	quote	VERB
inlawrev-3979	1266	8	50	50	NUM
inlawrev-3979	1266	9	ind	ind	NOUN
inlawrev-3979	1266	10	.	.	PUNCT
inlawrev-3979	1267	1	admin	admin	PROPN
inlawrev-3979	1267	2	.	.	PUNCT
inlawrev-3979	1268	1	code	code	PROPN
inlawrev-3979	1268	2	§	§	PROPN
inlawrev-3979	1268	3	2.210	2.210	NUM
inlawrev-3979	1268	4	-	-	SYM
inlawrev-3979	1268	5	6	6	NUM
inlawrev-3979	1268	6	.	.	PUNCT
inlawrev-3979	1269	1	1(a)(1)(d	1(a)(1)(d	NUM
inlawrev-3979	1269	2	)	)	PUNCT
inlawrev-3979	1269	3	(	(	PUNCT
inlawrev-3979	1269	4	1996	1996	NUM
inlawrev-3979	1269	5	)	)	PUNCT
inlawrev-3979	1269	6	)	)	PUNCT
inlawrev-3979	1269	7	.	.	PUNCT
inlawrev-3979	1270	1	380	380	NUM
inlawrev-3979	1270	2	.	.	PUNCT
inlawrev-3979	1271	1	i	i	PRON
inlawrev-3979	1271	2	d.	d.	PROPN
inlawrev-3979	1271	3	(	(	PUNCT
inlawrev-3979	1271	4	alteration	alteration	NOUN
inlawrev-3979	1271	5	in	in	ADP
inlawrev-3979	1271	6	original	original	ADJ
inlawrev-3979	1271	7	)	)	PUNCT
inlawrev-3979	1271	8	(	(	PUNCT
inlawrev-3979	1271	9	quoting	quote	VERB
inlawrev-3979	1271	10	50	50	NUM
inlawrev-3979	1271	11	ind	ind	NOUN
inlawrev-3979	1271	12	.	.	PUNCT
inlawrev-3979	1272	1	admin	admin	PROPN
inlawrev-3979	1272	2	.	.	PUNCT
inlawrev-3979	1273	1	code	code	PROPN
inlawrev-3979	1273	2	§	§	PROPN
inlawrev-3979	1273	3	2.210	2.210	NUM
inlawrev-3979	1273	4	-	-	SYM
inlawrev-3979	1273	5	6	6	NUM
inlawrev-3979	1273	6	.	.	PUNCT
inlawrev-3979	1273	7	1(a)(1)(d	1(a)(1)(d	NUM
inlawrev-3979	1273	8	)	)	PUNCT
inlawrev-3979	1273	9	)	)	PUNCT
inlawrev-3979	1273	10	.	.	PUNCT
inlawrev-3979	1274	1	381	381	NUM
inlawrev-3979	1274	2	.	.	PUNCT
inlawrev-3979	1275	1	i	i	PRON
inlawrev-3979	1275	2	d.	d.	PROPN
inlawrev-3979	1275	3	382	382	NUM
inlawrev-3979	1275	4	.	.	PUNCT
inlawrev-3979	1276	1	i	i	PRON
inlawrev-3979	1276	2	d.	d.	VERB
inlawrev-3979	1276	3	at	at	ADP
inlawrev-3979	1276	4	*	*	PROPN
inlawrev-3979	1276	5	2	2	NUM
inlawrev-3979	1276	6	-	-	SYM
inlawrev-3979	1276	7	3	3	NUM
inlawrev-3979	1276	8	.	.	NOUN
inlawrev-3979	1276	9	383	383	NUM
inlawrev-3979	1276	10	.	.	PUNCT
inlawrev-3979	1277	1	i	i	PRON
inlawrev-3979	1277	2	d.	d.	VERB
inlawrev-3979	1277	3	at	at	ADP
inlawrev-3979	1277	4	*	*	PROPN
inlawrev-3979	1277	5	3	3	NUM
inlawrev-3979	1277	6	.	.	NUM
inlawrev-3979	1277	7	384	384	NUM
inlawrev-3979	1277	8	.	.	PUNCT
inlawrev-3979	1278	1	i	i	PRON
inlawrev-3979	1278	2	d.	d.	PROPN
inlawrev-3979	1278	3	385	385	NUM
inlawrev-3979	1278	4	.	.	PUNCT
inlawrev-3979	1279	1	i	i	PRON
inlawrev-3979	1279	2	d.	d.	PROPN
inlawrev-3979	1279	3	386	386	NUM
inlawrev-3979	1279	4	.	.	PUNCT
inlawrev-3979	1280	1	i	i	PRON
inlawrev-3979	1280	2	d.	d.	PROPN
inlawrev-3979	1280	3	387	387	NUM
inlawrev-3979	1280	4	.	.	PUNCT
inlawrev-3979	1281	1	i	i	PRON
inlawrev-3979	1281	2	d.	d.	PROPN
inlawrev-3979	1281	3	388	388	NUM
inlawrev-3979	1281	4	.	.	PUNCT
inlawrev-3979	1282	1	i	i	PRON
inlawrev-3979	1282	2	d.	d.	PROPN
inlawrev-3979	1282	3	2008	2008	NUM
inlawrev-3979	1282	4	]	]	PUNCT
inlawrev-3979	1282	5	tax	tax	NOUN
inlawrev-3979	1282	6	law	law	NOUN
inlawrev-3979	1282	7	1305	1305	NUM
inlawrev-3979	1282	8	8	8	NUM
inlawrev-3979	1282	9	.	.	PUNCT
inlawrev-3979	1282	10	coller	coller	PROPN
inlawrev-3979	1282	11	v.	v.	PROPN
inlawrev-3979	1282	12	perry	perry	PROPN
inlawrev-3979	1282	13	township	township	PROPN
inlawrev-3979	1282	14	assessor	assessor	NOUN
inlawrev-3979	1282	15	.	.	PUNCT
inlawrev-3979	1283	1	389	389	NUM
inlawrev-3979	1283	2	—	—	PUNCT
inlawrev-3979	1283	3	coller	coller	NOUN
inlawrev-3979	1283	4	initiated	initiate	VERB
inlawrev-3979	1283	5	this	this	DET
inlawrev-3979	1283	6	action	action	NOUN
inlawrev-3979	1283	7	on	on	ADP
inlawrev-3979	1283	8	january	january	PROPN
inlawrev-3979	1283	9	23	23	NUM
inlawrev-3979	1283	10	,	,	PUNCT
inlawrev-3979	1283	11	2006	2006	NUM
inlawrev-3979	1283	12	,	,	PUNCT
inlawrev-3979	1283	13	challenging	challenge	VERB
inlawrev-3979	1283	14	the	the	DET
inlawrev-3979	1283	15	2002	2002	NUM
inlawrev-3979	1283	16	assessment	assessment	NOUN
inlawrev-3979	1283	17	of	of	ADP
inlawrev-3979	1283	18	his	his	PRON
inlawrev-3979	1283	19	residential	residential	ADJ
inlawrev-3979	1283	20	real	real	ADJ
inlawrev-3979	1283	21	property	property	NOUN
inlawrev-3979	1283	22	located	locate	VERB
inlawrev-3979	1283	23	in	in	ADP
inlawrev-3979	1283	24	monroe	monroe	PROPN
inlawrev-3979	1283	25	county	county	PROPN
inlawrev-3979	1283	26	,	,	PUNCT
inlawrev-3979	1283	27	indiana	indiana	PROPN
inlawrev-3979	1283	28	.	.	PUNCT
inlawrev-3979	1284	1	390	390	NUM
inlawrev-3979	1284	2	in	in	ADP
inlawrev-3979	1284	3	1995	1995	NUM
inlawrev-3979	1284	4	,	,	PUNCT
inlawrev-3979	1284	5	coller	coller	PROPN
inlawrev-3979	1284	6	purchased	purchase	VERB
inlawrev-3979	1284	7	the	the	DET
inlawrev-3979	1284	8	property	property	NOUN
inlawrev-3979	1284	9	and	and	CCONJ
inlawrev-3979	1284	10	subsequently	subsequently	ADV
inlawrev-3979	1284	11	completely	completely	ADV
inlawrev-3979	1284	12	demolished	demolish	VERB
inlawrev-3979	1284	13	the	the	DET
inlawrev-3979	1284	14	existing	exist	VERB
inlawrev-3979	1284	15	house	house	NOUN
inlawrev-3979	1284	16	on	on	ADP
inlawrev-3979	1284	17	the	the	DET
inlawrev-3979	1284	18	property	property	NOUN
inlawrev-3979	1284	19	and	and	CCONJ
inlawrev-3979	1284	20	built	build	VERB
inlawrev-3979	1284	21	a	a	DET
inlawrev-3979	1284	22	new	new	ADJ
inlawrev-3979	1284	23	house	house	NOUN
inlawrev-3979	1284	24	that	that	PRON
inlawrev-3979	1284	25	measured	measure	VERB
inlawrev-3979	1284	26	over	over	ADP
inlawrev-3979	1284	27	8	8	NUM
inlawrev-3979	1284	28	100	100	NUM
inlawrev-3979	1284	29	square	square	ADJ
inlawrev-3979	1284	30	feet	foot	NOUN
inlawrev-3979	1284	31	.	.	PUNCT
inlawrev-3979	1285	1	391	391	NUM
inlawrev-3979	1285	2	the	the	DET
inlawrev-3979	1285	3	neighborhood	neighborhood	NOUN
inlawrev-3979	1285	4	where	where	SCONJ
inlawrev-3979	1285	5	the	the	DET
inlawrev-3979	1285	6	house	house	NOUN
inlawrev-3979	1285	7	is	be	AUX
inlawrev-3979	1285	8	located	locate	VERB
inlawrev-3979	1285	9	in	in	ADP
inlawrev-3979	1285	10	perry	perry	PROPN
inlawrev-3979	1285	11	township	township	PROPN
inlawrev-3979	1285	12	is	be	AUX
inlawrev-3979	1285	13	considered	consider	VERB
inlawrev-3979	1285	14	to	to	PART
inlawrev-3979	1285	15	be	be	AUX
inlawrev-3979	1285	16	very	very	ADV
inlawrev-3979	1285	17	desirable	desirable	ADJ
inlawrev-3979	1285	18	.	.	PUNCT
inlawrev-3979	1286	1	392	392	NUM
inlawrev-3979	1286	2	the	the	DET
inlawrev-3979	1286	3	perry	perry	PROPN
inlawrev-3979	1286	4	township	township	PROPN
inlawrev-3979	1286	5	assessor	assessor	NOUN
inlawrev-3979	1286	6	(	(	PUNCT
inlawrev-3979	1286	7	"	"	PUNCT
inlawrev-3979	1286	8	assessor	assessor	NOUN
inlawrev-3979	1286	9	"	"	PUNCT
inlawrev-3979	1286	10	)	)	PUNCT
inlawrev-3979	1286	11	assessed	assess	VERB
inlawrev-3979	1286	12	the	the	DET
inlawrev-3979	1286	13	house	house	NOUN
inlawrev-3979	1286	14	at	at	ADP
inlawrev-3979	1286	15	$	$	SYM
inlawrev-3979	1286	16	1,543,200	1,543,200	NUM
inlawrev-3979	1286	17	and	and	CCONJ
inlawrev-3979	1286	18	applied	apply	VERB
inlawrev-3979	1286	19	a	a	DET
inlawrev-3979	1286	20	1	1	NUM
inlawrev-3979	1286	21	.60	.60	NUM
inlawrev-3979	1286	22	neighborhood	neighborhood	NOUN
inlawrev-3979	1286	23	factor	factor	NOUN
inlawrev-3979	1286	24	to	to	PART
inlawrev-3979	1286	25	arrive	arrive	VERB
inlawrev-3979	1286	26	at	at	ADP
inlawrev-3979	1286	27	that	that	DET
inlawrev-3979	1286	28	value	value	NOUN
inlawrev-3979	1286	29	.	.	PUNCT
inlawrev-3979	1287	1	393	393	NUM
inlawrev-3979	1287	2	this	this	DET
inlawrev-3979	1287	3	neighborhood	neighborhood	NOUN
inlawrev-3979	1287	4	factor	factor	NOUN
inlawrev-3979	1287	5	was	be	AUX
inlawrev-3979	1287	6	applied	apply	VERB
inlawrev-3979	1287	7	to	to	ADP
inlawrev-3979	1287	8	the	the	DET
inlawrev-3979	1287	9	other	other	ADJ
inlawrev-3979	1287	10	properties	property	NOUN
inlawrev-3979	1287	11	in	in	ADP
inlawrev-3979	1287	12	the	the	DET
inlawrev-3979	1287	13	surrounding	surround	VERB
inlawrev-3979	1287	14	neighborhood	neighborhood	NOUN
inlawrev-3979	1287	15	as	as	ADV
inlawrev-3979	1287	16	well	well	ADV
inlawrev-3979	1287	17	.	.	PUNCT
inlawrev-3979	1288	1	394	394	NUM
inlawrev-3979	1288	2	coller	coller	NOUN
inlawrev-3979	1288	3	challenged	challenge	VERB
inlawrev-3979	1288	4	the	the	DET
inlawrev-3979	1288	5	assessment	assessment	NOUN
inlawrev-3979	1288	6	with	with	ADP
inlawrev-3979	1288	7	the	the	DET
inlawrev-3979	1288	8	monroe	monroe	PROPN
inlawrev-3979	1288	9	county	county	PROPN
inlawrev-3979	1288	10	ptaboa	ptaboa	NOUN
inlawrev-3979	1288	11	on	on	ADP
inlawrev-3979	1288	12	the	the	DET
inlawrev-3979	1288	13	basis	basis	NOUN
inlawrev-3979	1288	14	that	that	SCONJ
inlawrev-3979	1288	15	the	the	DET
inlawrev-3979	1288	16	assessed	assessed	ADJ
inlawrev-3979	1288	17	value	value	NOUN
inlawrev-3979	1288	18	exceeded	exceed	VERB
inlawrev-3979	1288	19	the	the	DET
inlawrev-3979	1288	20	property	property	NOUN
inlawrev-3979	1288	21	's	's	PART
inlawrev-3979	1288	22	replacement	replacement	NOUN
inlawrev-3979	1288	23	cost	cost	NOUN
inlawrev-3979	1288	24	.	.	PUNCT
inlawrev-3979	1289	1	395	395	NUM
inlawrev-3979	1289	2	the	the	DET
inlawrev-3979	1289	3	ptaboa	ptaboa	NOUN
inlawrev-3979	1289	4	disagreed	disagree	VERB
inlawrev-3979	1289	5	and	and	CCONJ
inlawrev-3979	1289	6	sustained	sustain	VERB
inlawrev-3979	1289	7	the	the	DET
inlawrev-3979	1289	8	assessment.396	assessment.396	PROPN
inlawrev-3979	1289	9	coller	coller	NOUN
inlawrev-3979	1289	10	challenged	challenge	VERB
inlawrev-3979	1289	11	the	the	DET
inlawrev-3979	1289	12	ptaboa	ptaboa	NOUN
inlawrev-3979	1289	13	finding	find	VERB
inlawrev-3979	1289	14	to	to	ADP
inlawrev-3979	1289	15	the	the	DET
inlawrev-3979	1289	16	btr	btr	PROPN
inlawrev-3979	1289	17	claiming	claim	VERB
inlawrev-3979	1289	18	that	that	SCONJ
inlawrev-3979	1289	19	the	the	DET
inlawrev-3979	1289	20	application	application	NOUN
inlawrev-3979	1289	21	of	of	ADP
inlawrev-3979	1289	22	the	the	DET
inlawrev-3979	1289	23	1.60	1.60	NUM
inlawrev-3979	1289	24	neighborhood	neighborhood	NOUN
inlawrev-3979	1289	25	factor	factor	NOUN
inlawrev-3979	1289	26	is	be	AUX
inlawrev-3979	1289	27	what	what	PRON
inlawrev-3979	1289	28	resulted	result	VERB
inlawrev-3979	1289	29	in	in	ADP
inlawrev-3979	1289	30	the	the	DET
inlawrev-3979	1289	31	property	property	NOUN
inlawrev-3979	1289	32	's	's	PART
inlawrev-3979	1289	33	assessed	assess	VERB
inlawrev-3979	1289	34	value	value	NOUN
inlawrev-3979	1289	35	exceeding	exceed	VERB
inlawrev-3979	1289	36	that	that	PRON
inlawrev-3979	1289	37	of	of	ADP
inlawrev-3979	1289	38	the	the	DET
inlawrev-3979	1289	39	improvement	improvement	NOUN
inlawrev-3979	1289	40	's	's	PART
inlawrev-3979	1289	41	replacement	replacement	NOUN
inlawrev-3979	1289	42	cost	cost	NOUN
inlawrev-3979	1289	43	.	.	PUNCT
inlawrev-3979	1290	1	397	397	NUM
inlawrev-3979	1290	2	this	this	DET
inlawrev-3979	1290	3	appeal	appeal	NOUN
inlawrev-3979	1290	4	followed	follow	VERB
inlawrev-3979	1290	5	the	the	DET
inlawrev-3979	1290	6	btr	btr	PROPN
inlawrev-3979	1290	7	's	's	PART
inlawrev-3979	1290	8	final	final	ADJ
inlawrev-3979	1290	9	determination	determination	NOUN
inlawrev-3979	1290	10	that	that	PRON
inlawrev-3979	1290	11	denied	deny	VERB
inlawrev-3979	1290	12	coller	coller	NOUN
inlawrev-3979	1290	13	relief	relief	NOUN
inlawrev-3979	1290	14	.	.	PUNCT
inlawrev-3979	1291	1	398	398	NUM
inlawrev-3979	1291	2	coller	coller	NOUN
inlawrev-3979	1291	3	argued	argue	VERB
inlawrev-3979	1291	4	his	his	PRON
inlawrev-3979	1291	5	house	house	NOUN
inlawrev-3979	1291	6	should	should	AUX
inlawrev-3979	1291	7	be	be	AUX
inlawrev-3979	1291	8	classified	classify	VERB
inlawrev-3979	1291	9	as	as	ADP
inlawrev-3979	1291	10	its	its	PRON
inlawrev-3979	1291	11	own	own	ADJ
inlawrev-3979	1291	12	neighborhood	neighborhood	NOUN
inlawrev-3979	1291	13	and	and	CCONJ
inlawrev-3979	1291	14	the	the	DET
inlawrev-3979	1291	15	neighborhood	neighborhood	NOUN
inlawrev-3979	1291	16	factor	factor	NOUN
inlawrev-3979	1291	17	applied	apply	VERB
inlawrev-3979	1291	18	to	to	ADP
inlawrev-3979	1291	19	this	this	DET
inlawrev-3979	1291	20	neighborhood	neighborhood	NOUN
inlawrev-3979	1291	21	should	should	AUX
inlawrev-3979	1291	22	be	be	AUX
inlawrev-3979	1291	23	1.00	1.00	NUM
inlawrev-3979	1291	24	because	because	SCONJ
inlawrev-3979	1291	25	his	his	PRON
inlawrev-3979	1291	26	property	property	NOUN
inlawrev-3979	1291	27	was	be	AUX
inlawrev-3979	1291	28	'	'	PUNCT
inlawrev-3979	1291	29	"	"	PUNCT
inlawrev-3979	1291	30	dramatically	dramatically	ADV
inlawrev-3979	1291	31	newer	new	ADJ
inlawrev-3979	1291	32	,	,	PUNCT
inlawrev-3979	1291	33	bigger	big	ADJ
inlawrev-3979	1291	34	,	,	PUNCT
inlawrev-3979	1291	35	and	and	CCONJ
inlawrev-3979	1291	36	more	more	ADV
inlawrev-3979	1291	37	expensive	expensive	ADJ
inlawrev-3979	1291	38	'	'	PUNCT
inlawrev-3979	1291	39	than	than	ADP
inlawrev-3979	1291	40	the	the	DET
inlawrev-3979	1291	41	other	other	ADJ
inlawrev-3979	1291	42	homes	home	NOUN
inlawrev-3979	1291	43	in	in	ADP
inlawrev-3979	1291	44	the	the	DET
inlawrev-3979	1291	45	surrounding	surround	VERB
inlawrev-3979	1291	46	neighborhood	neighborhood	NOUN
inlawrev-3979	1291	47	.	.	PUNCT
inlawrev-3979	1291	48	"	"	PUNCT
inlawrev-3979	1292	1	399	399	NUM
inlawrev-3979	1292	2	indiana	indiana	PROPN
inlawrev-3979	1292	3	real	real	ADJ
inlawrev-3979	1292	4	property	property	NOUN
inlawrev-3979	1292	5	is	be	AUX
inlawrev-3979	1292	6	assessed	assess	VERB
inlawrev-3979	1292	7	based	base	VERB
inlawrev-3979	1292	8	on	on	ADP
inlawrev-3979	1292	9	its	its	PRON
inlawrev-3979	1292	10	"	"	PUNCT
inlawrev-3979	1292	11	true	true	ADJ
inlawrev-3979	1292	12	tax	tax	NOUN
inlawrev-3979	1292	13	value	value	NOUN
inlawrev-3979	1292	14	,	,	PUNCT
inlawrev-3979	1292	15	"	"	PUNCT
inlawrev-3979	1292	16	which	which	PRON
inlawrev-3979	1292	17	is	be	AUX
inlawrev-3979	1292	18	based	base	VERB
inlawrev-3979	1292	19	on	on	ADP
inlawrev-3979	1292	20	'	'	PUNCT
inlawrev-3979	1292	21	"	"	PUNCT
inlawrev-3979	1292	22	[	[	X
inlawrev-3979	1292	23	t]he	t]he	ADV
inlawrev-3979	1292	24	market	market	NOUN
inlawrev-3979	1292	25	value	value	NOUN
inlawrev-3979	1292	26	-	-	PUNCT
inlawrev-3979	1292	27	in	in	ADP
inlawrev-3979	1292	28	-	-	PUNCT
inlawrev-3979	1292	29	use	use	NOUN
inlawrev-3979	1292	30	of	of	ADP
inlawrev-3979	1292	31	a	a	DET
inlawrev-3979	1292	32	property	property	NOUN
inlawrev-3979	1292	33	for	for	ADP
inlawrev-3979	1292	34	its	its	PRON
inlawrev-3979	1292	35	current	current	ADJ
inlawrev-3979	1292	36	use	use	NOUN
inlawrev-3979	1292	37	,	,	PUNCT
inlawrev-3979	1292	38	as	as	SCONJ
inlawrev-3979	1292	39	reflected	reflect	VERB
inlawrev-3979	1292	40	by	by	ADP
inlawrev-3979	1292	41	the	the	DET
inlawrev-3979	1292	42	utility	utility	NOUN
inlawrev-3979	1292	43	received	receive	VERB
inlawrev-3979	1292	44	by	by	ADP
inlawrev-3979	1292	45	the	the	DET
inlawrev-3979	1292	46	owner	owner	NOUN
inlawrev-3979	1292	47	or	or	CCONJ
inlawrev-3979	1292	48	a	a	DET
inlawrev-3979	1292	49	similar	similar	ADJ
inlawrev-3979	1292	50	user	user	NOUN
inlawrev-3979	1292	51	,	,	PUNCT
inlawrev-3979	1292	52	from	from	ADP
inlawrev-3979	1292	53	the	the	DET
inlawrev-3979	1292	54	property	property	NOUN
inlawrev-3979	1292	55	[	[	X
inlawrev-3979	1292	56	.	.	PUNCT
inlawrev-3979	1292	57	]	]	X
inlawrev-3979	1292	58	'	'	PUNCT
inlawrev-3979	1292	59	"	"	PUNCT
inlawrev-3979	1292	60	400	400	NUM
inlawrev-3979	1292	61	a	a	DET
inlawrev-3979	1292	62	taxpayer	taxpayer	NOUN
inlawrev-3979	1292	63	can	can	AUX
inlawrev-3979	1292	64	not	not	PART
inlawrev-3979	1292	65	merely	merely	ADV
inlawrev-3979	1292	66	challenge	challenge	VERB
inlawrev-3979	1292	67	a	a	DET
inlawrev-3979	1292	68	property	property	NOUN
inlawrev-3979	1292	69	assessment	assessment	NOUN
inlawrev-3979	1292	70	based	base	VERB
inlawrev-3979	1292	71	on	on	ADP
inlawrev-3979	1292	72	the	the	DET
inlawrev-3979	1292	73	misapplication	misapplication	NOUN
inlawrev-3979	1292	74	of	of	ADP
inlawrev-3979	1292	75	the	the	DET
inlawrev-3979	1292	76	regulations	regulation	NOUN
inlawrev-3979	1292	77	,	,	PUNCT
inlawrev-3979	1292	78	rather	rather	ADV
inlawrev-3979	1292	79	evidence	evidence	NOUN
inlawrev-3979	1292	80	that	that	PRON
inlawrev-3979	1292	81	demonstrates	demonstrate	VERB
inlawrev-3979	1292	82	the	the	DET
inlawrev-3979	1292	83	property	property	NOUN
inlawrev-3979	1292	84	's	's	PART
inlawrev-3979	1292	85	actual	actual	ADJ
inlawrev-3979	1292	86	market	market	NOUN
inlawrev-3979	1292	87	value	value	NOUN
inlawrev-3979	1292	88	-	-	PUNCT
inlawrev-3979	1292	89	in	in	ADP
inlawrev-3979	1292	90	-	-	PUNCT
inlawrev-3979	1292	91	use	use	NOUN
inlawrev-3979	1292	92	is	be	AUX
inlawrev-3979	1292	93	required	require	VERB
inlawrev-3979	1292	94	.	.	PUNCT
inlawrev-3979	1293	1	401	401	NUM
inlawrev-3979	1293	2	coller	coller	NOUN
inlawrev-3979	1293	3	'	'	PART
inlawrev-3979	1293	4	s	s	PART
inlawrev-3979	1293	5	evidence	evidence	NOUN
inlawrev-3979	1293	6	consisted	consist	VERB
inlawrev-3979	1293	7	solely	solely	ADV
inlawrev-3979	1293	8	of	of	ADP
inlawrev-3979	1293	9	an	an	DET
inlawrev-3979	1293	10	affidavit	affidavit	NOUN
inlawrev-3979	1293	11	in	in	ADP
inlawrev-3979	1293	12	which	which	PRON
inlawrev-3979	1293	13	he	he	PRON
inlawrev-3979	1293	14	stated	state	VERB
inlawrev-3979	1293	15	the	the	DET
inlawrev-3979	1293	16	property	property	NOUN
inlawrev-3979	1293	17	cost	cost	VERB
inlawrev-3979	1293	18	$	$	SYM
inlawrev-3979	1293	19	956,000	956,000	NUM
inlawrev-3979	1293	20	to	to	PART
inlawrev-3979	1293	21	build	build	VERB
inlawrev-3979	1293	22	in	in	ADP
inlawrev-3979	1293	23	1995	1995	NUM
inlawrev-3979	1293	24	.	.	PUNCT
inlawrev-3979	1294	1	402	402	NUM
inlawrev-3979	1294	2	this	this	DET
inlawrev-3979	1294	3	sole	sole	ADJ
inlawrev-3979	1294	4	piece	piece	NOUN
inlawrev-3979	1294	5	of	of	ADP
inlawrev-3979	1294	6	evidence	evidence	NOUN
inlawrev-3979	1294	7	provided	provide	VERB
inlawrev-3979	1294	8	by	by	ADP
inlawrev-3979	1294	9	coller	coller	NOUN
inlawrev-3979	1294	10	,	,	PUNCT
inlawrev-3979	1294	11	which	which	PRON
inlawrev-3979	1294	12	contained	contain	VERB
inlawrev-3979	1294	13	only	only	ADV
inlawrev-3979	1294	14	one	one	NUM
inlawrev-3979	1294	15	sentence	sentence	NOUN
inlawrev-3979	1294	16	,	,	PUNCT
inlawrev-3979	1294	17	was	be	AUX
inlawrev-3979	1294	18	not	not	PART
inlawrev-3979	1294	19	sufficient	sufficient	ADJ
inlawrev-3979	1294	20	probative	probative	ADJ
inlawrev-3979	1294	21	evidence	evidence	NOUN
inlawrev-3979	1294	22	regarding	regard	VERB
inlawrev-3979	1294	23	the	the	DET
inlawrev-3979	1294	24	property	property	NOUN
inlawrev-3979	1294	25	's	's	PART
inlawrev-3979	1294	26	389	389	NUM
inlawrev-3979	1294	27	.	.	PUNCT
inlawrev-3979	1295	1	no	no	INTJ
inlawrev-3979	1295	2	.	.	NOUN
inlawrev-3979	1295	3	49t10	49t10	NUM
inlawrev-3979	1295	4	-	-	PUNCT
inlawrev-3979	1295	5	0601	0601	NUM
inlawrev-3979	1295	6	-	-	PUNCT
inlawrev-3979	1295	7	ta-10	ta-10	DET
inlawrev-3979	1295	8	,	,	PUNCT
inlawrev-3979	1295	9	2007	2007	NUM
inlawrev-3979	1295	10	wl	wl	NOUN
inlawrev-3979	1295	11	106491	106491	NUM
inlawrev-3979	1295	12	(	(	PUNCT
inlawrev-3979	1295	13	ind	ind	NOUN
inlawrev-3979	1295	14	.	.	PUNCT
inlawrev-3979	1296	1	tax	tax	PROPN
inlawrev-3979	1296	2	ct	ct	PROPN
inlawrev-3979	1296	3	.	.	PUNCT
inlawrev-3979	1297	1	jan	jan	PROPN
inlawrev-3979	1297	2	.	.	PROPN
inlawrev-3979	1297	3	17	17	NUM
inlawrev-3979	1297	4	,	,	PUNCT
inlawrev-3979	1297	5	2007	2007	NUM
inlawrev-3979	1297	6	)	)	PUNCT
inlawrev-3979	1297	7	(	(	PUNCT
inlawrev-3979	1297	8	unpublished	unpublished	ADJ
inlawrev-3979	1297	9	table	table	NOUN
inlawrev-3979	1297	10	decision	decision	NOUN
inlawrev-3979	1297	11	)	)	PUNCT
inlawrev-3979	1297	12	.	.	PUNCT
inlawrev-3979	1298	1	390	390	NUM
inlawrev-3979	1298	2	.	.	PUNCT
inlawrev-3979	1299	1	i	i	PRON
inlawrev-3979	1299	2	d.	d.	PROPN
inlawrev-3979	1299	3	at	at	ADP
inlawrev-3979	1299	4	n.	n.	PROPN
inlawrev-3979	1299	5	391	391	NUM
inlawrev-3979	1299	6	.	.	PUNCT
inlawrev-3979	1300	1	i	i	PRON
inlawrev-3979	1300	2	d.	d.	PROPN
inlawrev-3979	1300	3	392	392	NUM
inlawrev-3979	1300	4	.	.	PUNCT
inlawrev-3979	1301	1	i	i	PRON
inlawrev-3979	1301	2	d.	d.	PROPN
inlawrev-3979	1301	3	393	393	NUM
inlawrev-3979	1301	4	.	.	PUNCT
inlawrev-3979	1302	1	i	i	PRON
inlawrev-3979	1302	2	d.	d.	PROPN
inlawrev-3979	1302	3	394	394	NUM
inlawrev-3979	1302	4	.	.	PUNCT
inlawrev-3979	1303	1	i	i	PRON
inlawrev-3979	1303	2	d.	d.	PROPN
inlawrev-3979	1303	3	395	395	NUM
inlawrev-3979	1303	4	.	.	PUNCT
inlawrev-3979	1304	1	i	i	PRON
inlawrev-3979	1304	2	d.	d.	PROPN
inlawrev-3979	1304	3	396	396	NUM
inlawrev-3979	1304	4	.	.	PUNCT
inlawrev-3979	1305	1	i	i	PRON
inlawrev-3979	1305	2	d.	d.	PROPN
inlawrev-3979	1305	3	397	397	NUM
inlawrev-3979	1305	4	.	.	PUNCT
inlawrev-3979	1306	1	i	i	PRON
inlawrev-3979	1306	2	d.	d.	PROPN
inlawrev-3979	1306	3	398	398	NUM
inlawrev-3979	1306	4	.	.	PUNCT
inlawrev-3979	1307	1	i	i	PRON
inlawrev-3979	1307	2	d.	d.	PROPN
inlawrev-3979	1307	3	399	399	NUM
inlawrev-3979	1307	4	.	.	PUNCT
inlawrev-3979	1308	1	i	i	PRON
inlawrev-3979	1308	2	d.	d.	VERB
inlawrev-3979	1308	3	at	at	ADP
inlawrev-3979	1308	4	*	*	NOUN
inlawrev-3979	1308	5	3	3	NUM
inlawrev-3979	1308	6	(	(	PUNCT
inlawrev-3979	1308	7	quoting	quote	VERB
inlawrev-3979	1308	8	cert	cert	NOUN
inlawrev-3979	1308	9	.	.	PUNCT
inlawrev-3979	1309	1	admin	admin	PROPN
inlawrev-3979	1309	2	.	.	PUNCT
inlawrev-3979	1310	1	r.	r.	PROPN
inlawrev-3979	1310	2	at	at	ADP
inlawrev-3979	1310	3	84	84	NUM
inlawrev-3979	1310	4	-	-	SYM
inlawrev-3979	1310	5	91	91	NUM
inlawrev-3979	1310	6	)	)	PUNCT
inlawrev-3979	1310	7	.	.	PUNCT
inlawrev-3979	1311	1	400	400	NUM
inlawrev-3979	1311	2	.	.	PUNCT
inlawrev-3979	1312	1	i	i	PRON
inlawrev-3979	1312	2	d.	d.	VERB
inlawrev-3979	1312	3	at	at	ADP
inlawrev-3979	1312	4	*	*	NOUN
inlawrev-3979	1312	5	2	2	NUM
inlawrev-3979	1312	6	(	(	PUNCT
inlawrev-3979	1312	7	alteration	alteration	NOUN
inlawrev-3979	1312	8	in	in	ADP
inlawrev-3979	1312	9	original	original	ADJ
inlawrev-3979	1312	10	)	)	PUNCT
inlawrev-3979	1312	11	(	(	PUNCT
inlawrev-3979	1312	12	quoting	quote	VERB
inlawrev-3979	1312	13	2002	2002	NUM
inlawrev-3979	1312	14	real	real	ADJ
inlawrev-3979	1312	15	property	property	NOUN
inlawrev-3979	1312	16	assessment	assessment	NOUN
inlawrev-3979	1312	17	manual	manual	NOUN
inlawrev-3979	1312	18	2	2	NUM
inlawrev-3979	1312	19	(	(	PUNCT
inlawrev-3979	1312	20	2004	2004	NUM
inlawrev-3979	1312	21	)	)	PUNCT
inlawrev-3979	1312	22	)	)	PUNCT
inlawrev-3979	1312	23	.	.	PUNCT
inlawrev-3979	1313	1	401	401	NUM
inlawrev-3979	1313	2	.	.	PUNCT
inlawrev-3979	1314	1	i	i	PRON
inlawrev-3979	1314	2	d.	d.	PROPN
inlawrev-3979	1314	3	at*3	at*3	PROPN
inlawrev-3979	1314	4	.	.	PROPN
inlawrev-3979	1314	5	402	402	NUM
inlawrev-3979	1314	6	.	.	PUNCT
inlawrev-3979	1315	1	i	i	PRON
inlawrev-3979	1315	2	d.	d.	PROPN
inlawrev-3979	1315	3	1306	1306	NUM
inlawrev-3979	1315	4	indiana	indiana	PROPN
inlawrev-3979	1315	5	law	law	PROPN
inlawrev-3979	1315	6	review	review	NOUN
inlawrev-3979	1316	1	[	[	X
inlawrev-3979	1316	2	vol	vol	NOUN
inlawrev-3979	1316	3	.	.	PUNCT
inlawrev-3979	1317	1	41:1271	41:1271	NOUN
inlawrev-3979	1317	2	market	market	NOUN
inlawrev-3979	1317	3	value	value	NOUN
inlawrev-3979	1317	4	-	-	PUNCT
inlawrev-3979	1317	5	in	in	ADP
inlawrev-3979	1317	6	-	-	PUNCT
inlawrev-3979	1317	7	use	use	NOUN
inlawrev-3979	1317	8	.	.	PUNCT
inlawrev-3979	1318	1	403	403	NUM
inlawrev-3979	1318	2	coller	coller	NOUN
inlawrev-3979	1318	3	provided	provide	VERB
inlawrev-3979	1318	4	no	no	DET
inlawrev-3979	1318	5	documentation	documentation	NOUN
inlawrev-3979	1318	6	of	of	ADP
inlawrev-3979	1318	7	the	the	DET
inlawrev-3979	1318	8	construction	construction	NOUN
inlawrev-3979	1318	9	costs	cost	NOUN
inlawrev-3979	1318	10	to	to	PART
inlawrev-3979	1318	11	support	support	VERB
inlawrev-3979	1318	12	the	the	DET
inlawrev-3979	1318	13	figure	figure	NOUN
inlawrev-3979	1318	14	in	in	ADP
inlawrev-3979	1318	15	his	his	PRON
inlawrev-3979	1318	16	affidavit	affidavit	NOUN
inlawrev-3979	1318	17	nor	nor	CCONJ
inlawrev-3979	1318	18	did	do	AUX
inlawrev-3979	1318	19	he	he	PRON
inlawrev-3979	1318	20	attempt	attempt	VERB
inlawrev-3979	1318	21	to	to	PART
inlawrev-3979	1318	22	subsequently	subsequently	ADV
inlawrev-3979	1318	23	explain	explain	VERB
inlawrev-3979	1318	24	the	the	DET
inlawrev-3979	1318	25	figure	figure	NOUN
inlawrev-3979	1318	26	.	.	PUNCT
inlawrev-3979	1319	1	404	404	NUM
inlawrev-3979	1319	2	because	because	SCONJ
inlawrev-3979	1319	3	coller	coller	NOUN
inlawrev-3979	1319	4	did	do	AUX
inlawrev-3979	1319	5	not	not	PART
inlawrev-3979	1319	6	demonstrate	demonstrate	VERB
inlawrev-3979	1319	7	that	that	SCONJ
inlawrev-3979	1319	8	his	his	PRON
inlawrev-3979	1319	9	property	property	NOUN
inlawrev-3979	1319	10	's	's	PART
inlawrev-3979	1319	11	market	market	NOUN
inlawrev-3979	1319	12	value	value	NOUN
inlawrev-3979	1319	13	-	-	PUNCT
inlawrev-3979	1319	14	in	in	ADP
inlawrev-3979	1319	15	-	-	PUNCT
inlawrev-3979	1319	16	use	use	NOUN
inlawrev-3979	1319	17	was	be	AUX
inlawrev-3979	1319	18	not	not	PART
inlawrev-3979	1319	19	accurately	accurately	ADV
inlawrev-3979	1319	20	reflected	reflect	VERB
inlawrev-3979	1319	21	by	by	ADP
inlawrev-3979	1319	22	the	the	DET
inlawrev-3979	1319	23	assessment	assessment	NOUN
inlawrev-3979	1319	24	,	,	PUNCT
inlawrev-3979	1319	25	the	the	DET
inlawrev-3979	1319	26	btr	btr	PROPN
inlawrev-3979	1319	27	's	's	PART
inlawrev-3979	1319	28	final	final	ADJ
inlawrev-3979	1319	29	determination	determination	NOUN
inlawrev-3979	1319	30	was	be	AUX
inlawrev-3979	1319	31	affirmed	affirm	VERB
inlawrev-3979	1319	32	.	.	PUNCT
inlawrev-3979	1320	1	405	405	NUM
inlawrev-3979	1320	2	9	9	NUM
inlawrev-3979	1320	3	.	.	PUNCT
inlawrev-3979	1321	1	johnston	johnston	PROPN
inlawrev-3979	1321	2	v.	v.	PROPN
inlawrev-3979	1321	3	gerard	gerard	PROPN
inlawrev-3979	1321	4	.	.	PUNCT
inlawrev-3979	1322	1	406	406	NUM
inlawrev-3979	1322	2	—	—	PUNCT
inlawrev-3979	1322	3	the	the	DET
inlawrev-3979	1322	4	johnstons	johnston	NOUN
inlawrev-3979	1322	5	initiated	initiate	VERB
inlawrev-3979	1322	6	this	this	DET
inlawrev-3979	1322	7	action	action	NOUN
inlawrev-3979	1322	8	on	on	ADP
inlawrev-3979	1322	9	june	june	PROPN
inlawrev-3979	1322	10	26	26	NUM
inlawrev-3979	1322	11	,	,	PUNCT
inlawrev-3979	1322	12	2002	2002	NUM
inlawrev-3979	1322	13	,	,	PUNCT
inlawrev-3979	1322	14	appealing	appeal	VERB
inlawrev-3979	1322	15	the	the	DET
inlawrev-3979	1322	16	1996	1996	NUM
inlawrev-3979	1322	17	and	and	CCONJ
inlawrev-3979	1322	18	1997	1997	NUM
inlawrev-3979	1322	19	real	real	ADJ
inlawrev-3979	1322	20	property	property	NOUN
inlawrev-3979	1322	21	assessments	assessment	NOUN
inlawrev-3979	1322	22	of	of	ADP
inlawrev-3979	1322	23	their	their	PRON
inlawrev-3979	1322	24	apartment	apartment	NOUN
inlawrev-3979	1322	25	complex	complex	NOUN
inlawrev-3979	1322	26	located	locate	VERB
inlawrev-3979	1322	27	in	in	ADP
inlawrev-3979	1322	28	center	center	PROPN
inlawrev-3979	1322	29	township	township	PROPN
inlawrev-3979	1322	30	,	,	PUNCT
inlawrev-3979	1322	31	vanderburgh	vanderburgh	PROPN
inlawrev-3979	1322	32	county	county	PROPN
inlawrev-3979	1322	33	,	,	PUNCT
inlawrev-3979	1322	34	indiana	indiana	PROPN
inlawrev-3979	1322	35	.	.	PUNCT
inlawrev-3979	1323	1	407	407	NUM
inlawrev-3979	1323	2	the	the	DET
inlawrev-3979	1323	3	johnstons	johnston	NOUN
inlawrev-3979	1323	4	claimed	claim	VERB
inlawrev-3979	1323	5	that	that	SCONJ
inlawrev-3979	1323	6	the	the	DET
inlawrev-3979	1323	7	center	center	PROPN
inlawrev-3979	1323	8	township	township	NOUN
inlawrev-3979	1323	9	assessor	assessor	NOUN
inlawrev-3979	1323	10	(	(	PUNCT
inlawrev-3979	1323	11	"	"	PUNCT
inlawrev-3979	1323	12	assessor	assessor	NOUN
inlawrev-3979	1323	13	"	"	PUNCT
inlawrev-3979	1323	14	)	)	PUNCT
inlawrev-3979	1323	15	applied	apply	VERB
inlawrev-3979	1323	16	the	the	DET
inlawrev-3979	1323	17	wrong	wrong	ADJ
inlawrev-3979	1323	18	obsolescence	obsolescence	NOUN
inlawrev-3979	1323	19	depreciation	depreciation	NOUN
inlawrev-3979	1323	20	adjustment	adjustment	NOUN
inlawrev-3979	1323	21	.	.	PUNCT
inlawrev-3979	1324	1	408	408	NUM
inlawrev-3979	1325	1	the	the	DET
inlawrev-3979	1325	2	assessor	assessor	NOUN
inlawrev-3979	1325	3	valued	value	VERB
inlawrev-3979	1325	4	the	the	DET
inlawrev-3979	1325	5	property	property	NOUN
inlawrev-3979	1325	6	at	at	ADP
inlawrev-3979	1325	7	$	$	SYM
inlawrev-3979	1325	8	452,330	452,330	NUM
inlawrev-3979	1325	9	with	with	ADP
inlawrev-3979	1325	10	a	a	DET
inlawrev-3979	1325	11	5	5	NUM
inlawrev-3979	1325	12	%	%	NOUN
inlawrev-3979	1325	13	obsolescence	obsolescence	NOUN
inlawrev-3979	1325	14	adjustment.409	adjustment.409	NOUN
inlawrev-3979	1325	15	the	the	DET
inlawrev-3979	1325	16	johnstons	johnston	NOUN
inlawrev-3979	1325	17	appealed	appeal	VERB
inlawrev-3979	1325	18	the	the	DET
inlawrev-3979	1325	19	vanderburgh	vanderburgh	PROPN
inlawrev-3979	1325	20	county	county	NOUN
inlawrev-3979	1325	21	board	board	NOUN
inlawrev-3979	1325	22	of	of	ADP
inlawrev-3979	1325	23	review	review	NOUN
inlawrev-3979	1325	24	's	's	PART
inlawrev-3979	1325	25	decision	decision	NOUN
inlawrev-3979	1325	26	to	to	PART
inlawrev-3979	1325	27	uphold	uphold	VERB
inlawrev-3979	1325	28	the	the	DET
inlawrev-3979	1325	29	5	5	NUM
inlawrev-3979	1325	30	%	%	NOUN
inlawrev-3979	1325	31	obsolescence	obsolescence	NOUN
inlawrev-3979	1325	32	adjustment	adjustment	NOUN
inlawrev-3979	1325	33	to	to	ADP
inlawrev-3979	1325	34	the	the	DET
inlawrev-3979	1325	35	btr	btr	PROPN
inlawrev-3979	1325	36	,	,	PUNCT
inlawrev-3979	1325	37	which	which	PRON
inlawrev-3979	1325	38	denied	deny	VERB
inlawrev-3979	1325	39	the	the	DET
inlawrev-3979	1325	40	johnstons	johnston	NOUN
inlawrev-3979	1325	41	'	'	PART
inlawrev-3979	1325	42	request	request	NOUN
inlawrev-3979	1325	43	for	for	ADP
inlawrev-3979	1325	44	a	a	DET
inlawrev-3979	1325	45	67.5	67.5	NUM
inlawrev-3979	1325	46	%	%	NOUN
inlawrev-3979	1325	47	obsolescence	obsolescence	NOUN
inlawrev-3979	1325	48	adjustment	adjustment	NOUN
inlawrev-3979	1325	49	.	.	PUNCT
inlawrev-3979	1326	1	410	410	NUM
inlawrev-3979	1326	2	the	the	DET
inlawrev-3979	1326	3	apartment	apartment	NOUN
inlawrev-3979	1326	4	complex	complex	NOUN
inlawrev-3979	1326	5	at	at	ADP
inlawrev-3979	1326	6	issue	issue	NOUN
inlawrev-3979	1326	7	contained	contain	VERB
inlawrev-3979	1326	8	a	a	DET
inlawrev-3979	1326	9	total	total	NOUN
inlawrev-3979	1326	10	of	of	ADP
inlawrev-3979	1326	11	thirteen	thirteen	NUM
inlawrev-3979	1326	12	buildings	building	NOUN
inlawrev-3979	1326	13	,	,	PUNCT
inlawrev-3979	1326	14	twelve	twelve	NUM
inlawrev-3979	1326	15	of	of	ADP
inlawrev-3979	1326	16	which	which	PRON
inlawrev-3979	1326	17	were	be	AUX
inlawrev-3979	1326	18	constructed	construct	VERB
inlawrev-3979	1326	19	between	between	ADP
inlawrev-3979	1326	20	1979	1979	NUM
inlawrev-3979	1326	21	and	and	CCONJ
inlawrev-3979	1326	22	1983	1983	NUM
inlawrev-3979	1326	23	and	and	CCONJ
inlawrev-3979	1326	24	one	one	NUM
inlawrev-3979	1326	25	constructed	construct	VERB
inlawrev-3979	1326	26	in	in	ADP
inlawrev-3979	1326	27	1996	1996	NUM
inlawrev-3979	1326	28	.	.	PUNCT
inlawrev-3979	1327	1	411	411	NUM
inlawrev-3979	1327	2	it	it	PRON
inlawrev-3979	1327	3	was	be	AUX
inlawrev-3979	1327	4	discovered	discover	VERB
inlawrev-3979	1327	5	after	after	SCONJ
inlawrev-3979	1327	6	the	the	DET
inlawrev-3979	1327	7	last	last	ADJ
inlawrev-3979	1327	8	building	building	NOUN
inlawrev-3979	1327	9	was	be	AUX
inlawrev-3979	1327	10	constructed	construct	VERB
inlawrev-3979	1327	11	that	that	SCONJ
inlawrev-3979	1327	12	problems	problem	NOUN
inlawrev-3979	1327	13	existed	exist	VERB
inlawrev-3979	1327	14	with	with	ADP
inlawrev-3979	1327	15	the	the	DET
inlawrev-3979	1327	16	land	land	NOUN
inlawrev-3979	1327	17	beneath	beneath	ADP
inlawrev-3979	1327	18	the	the	DET
inlawrev-3979	1327	19	buildings	building	NOUN
inlawrev-3979	1327	20	.	.	PUNCT
inlawrev-3979	1328	1	412	412	NUM
inlawrev-3979	1328	2	prior	prior	ADV
inlawrev-3979	1328	3	to	to	ADP
inlawrev-3979	1328	4	the	the	DET
inlawrev-3979	1328	5	complex	complex	NOUN
inlawrev-3979	1328	6	'	'	PART
inlawrev-3979	1328	7	s	s	NOUN
inlawrev-3979	1328	8	original	original	ADJ
inlawrev-3979	1328	9	construction	construction	NOUN
inlawrev-3979	1328	10	,	,	PUNCT
inlawrev-3979	1328	11	the	the	DET
inlawrev-3979	1328	12	property	property	NOUN
inlawrev-3979	1328	13	'	'	PART
inlawrev-3979	1328	14	s	s	NOUN
inlawrev-3979	1328	15	site	site	NOUN
inlawrev-3979	1328	16	was	be	AUX
inlawrev-3979	1328	17	not	not	PART
inlawrev-3979	1328	18	properly	properly	ADV
inlawrev-3979	1328	19	prepared	prepare	VERB
inlawrev-3979	1328	20	,	,	PUNCT
inlawrev-3979	1328	21	because	because	SCONJ
inlawrev-3979	1328	22	the	the	DET
inlawrev-3979	1328	23	fill	fill	NOUN
inlawrev-3979	1328	24	used	use	VERB
inlawrev-3979	1328	25	to	to	PART
inlawrev-3979	1328	26	help	help	VERB
inlawrev-3979	1328	27	lay	lay	VERB
inlawrev-3979	1328	28	the	the	DET
inlawrev-3979	1328	29	buildings	building	NOUN
inlawrev-3979	1328	30	'	'	PART
inlawrev-3979	1328	31	foundations	foundation	NOUN
inlawrev-3979	1328	32	was	be	AUX
inlawrev-3979	1328	33	not	not	PART
inlawrev-3979	1328	34	properly	properly	ADV
inlawrev-3979	1328	35	drained	drain	VERB
inlawrev-3979	1328	36	and	and	CCONJ
inlawrev-3979	1328	37	compacted	compact	VERB
inlawrev-3979	1328	38	.	.	PUNCT
inlawrev-3979	1329	1	413	413	NUM
inlawrev-3979	1329	2	this	this	DET
inlawrev-3979	1329	3	failure	failure	NOUN
inlawrev-3979	1329	4	to	to	PART
inlawrev-3979	1329	5	properly	properly	ADV
inlawrev-3979	1329	6	prepare	prepare	VERB
inlawrev-3979	1329	7	the	the	DET
inlawrev-3979	1329	8	site	site	NOUN
inlawrev-3979	1329	9	resulted	result	VERB
inlawrev-3979	1329	10	in	in	ADP
inlawrev-3979	1329	11	the	the	DET
inlawrev-3979	1329	12	fill	fill	NOUN
inlawrev-3979	1329	13	,	,	PUNCT
inlawrev-3979	1329	14	which	which	PRON
inlawrev-3979	1329	15	was	be	AUX
inlawrev-3979	1329	16	made	make	VERB
inlawrev-3979	1329	17	up	up	ADP
inlawrev-3979	1329	18	of	of	ADP
inlawrev-3979	1329	19	debris	debris	NOUN
inlawrev-3979	1329	20	,	,	PUNCT
inlawrev-3979	1329	21	soil	soil	NOUN
inlawrev-3979	1329	22	,	,	PUNCT
inlawrev-3979	1329	23	and	and	CCONJ
inlawrev-3979	1329	24	trees	tree	NOUN
inlawrev-3979	1329	25	,	,	PUNCT
inlawrev-3979	1329	26	to	to	PART
inlawrev-3979	1329	27	decay	decay	VERB
inlawrev-3979	1329	28	and	and	CCONJ
inlawrev-3979	1329	29	rot	rot	VERB
inlawrev-3979	1329	30	over	over	ADP
inlawrev-3979	1329	31	time	time	NOUN
inlawrev-3979	1329	32	,	,	PUNCT
inlawrev-3979	1329	33	ultimately	ultimately	ADV
inlawrev-3979	1329	34	resulting	result	VERB
inlawrev-3979	1329	35	in	in	ADP
inlawrev-3979	1329	36	the	the	DET
inlawrev-3979	1329	37	fill	fill	NOUN
inlawrev-3979	1329	38	becoming	become	VERB
inlawrev-3979	1329	39	soft	soft	ADJ
inlawrev-3979	1329	40	and	and	CCONJ
inlawrev-3979	1329	41	causing	cause	VERB
inlawrev-3979	1329	42	the	the	DET
inlawrev-3979	1329	43	foundations	foundation	NOUN
inlawrev-3979	1329	44	to	to	PART
inlawrev-3979	1329	45	begin	begin	VERB
inlawrev-3979	1329	46	collapsing	collapse	VERB
inlawrev-3979	1329	47	.	.	PUNCT
inlawrev-3979	1330	1	414	414	NUM
inlawrev-3979	1330	2	during	during	ADP
inlawrev-3979	1330	3	the	the	DET
inlawrev-3979	1330	4	btr	btr	PROPN
inlawrev-3979	1330	5	hearing	hearing	NOUN
inlawrev-3979	1330	6	,	,	PUNCT
inlawrev-3979	1330	7	the	the	DET
inlawrev-3979	1330	8	johnstons	johnston	NOUN
inlawrev-3979	1330	9	provided	provide	VERB
inlawrev-3979	1330	10	the	the	DET
inlawrev-3979	1330	11	following	follow	VERB
inlawrev-3979	1330	12	evidence	evidence	NOUN
inlawrev-3979	1330	13	to	to	PART
inlawrev-3979	1330	14	support	support	VERB
inlawrev-3979	1330	15	their	their	PRON
inlawrev-3979	1330	16	request	request	NOUN
inlawrev-3979	1330	17	for	for	ADP
inlawrev-3979	1330	18	the	the	DET
inlawrev-3979	1330	19	67.5	67.5	NUM
inlawrev-3979	1330	20	%	%	NOUN
inlawrev-3979	1330	21	adjustment	adjustment	NOUN
inlawrev-3979	1330	22	.	.	PUNCT
inlawrev-3979	1331	1	415	415	NUM
inlawrev-3979	1331	2	first	first	ADV
inlawrev-3979	1331	3	,	,	PUNCT
inlawrev-3979	1331	4	the	the	DET
inlawrev-3979	1331	5	study	study	NOUN
inlawrev-3979	1331	6	and	and	CCONJ
inlawrev-3979	1331	7	testimony	testimony	NOUN
inlawrev-3979	1331	8	of	of	ADP
inlawrev-3979	1331	9	a	a	DET
inlawrev-3979	1331	10	geotechnical	geotechnical	ADJ
inlawrev-3979	1331	11	engineer	engineer	NOUN
inlawrev-3979	1331	12	was	be	AUX
inlawrev-3979	1331	13	presented	present	VERB
inlawrev-3979	1331	14	.	.	PUNCT
inlawrev-3979	1332	1	416	416	NUM
inlawrev-3979	1332	2	the	the	DET
inlawrev-3979	1332	3	engineer	engineer	NOUN
inlawrev-3979	1332	4	used	use	VERB
inlawrev-3979	1332	5	a	a	DET
inlawrev-3979	1332	6	standard	standard	ADJ
inlawrev-3979	1332	7	preparation	preparation	NOUN
inlawrev-3979	1332	8	test	test	NOUN
inlawrev-3979	1332	9	,	,	PUNCT
inlawrev-3979	1332	10	an	an	DET
inlawrev-3979	1332	11	unconfined	unconfined	ADJ
inlawrev-3979	1332	12	compressive	compressive	ADJ
inlawrev-3979	1332	13	strength	strength	NOUN
inlawrev-3979	1332	14	test	test	NOUN
inlawrev-3979	1332	15	,	,	PUNCT
inlawrev-3979	1332	16	and	and	CCONJ
inlawrev-3979	1332	17	natural	natural	ADJ
inlawrev-3979	1332	18	moisture	moisture	NOUN
inlawrev-3979	1332	19	content	content	NOUN
inlawrev-3979	1332	20	test	test	NOUN
inlawrev-3979	1332	21	to	to	PART
inlawrev-3979	1332	22	investigate	investigate	VERB
inlawrev-3979	1332	23	the	the	DET
inlawrev-3979	1332	24	property	property	NOUN
inlawrev-3979	1332	25	.	.	PUNCT
inlawrev-3979	1333	1	417	417	NUM
inlawrev-3979	1333	2	based	base	VERB
inlawrev-3979	1333	3	on	on	ADP
inlawrev-3979	1333	4	the	the	DET
inlawrev-3979	1333	5	results	result	NOUN
inlawrev-3979	1333	6	of	of	ADP
inlawrev-3979	1333	7	these	these	DET
inlawrev-3979	1333	8	tests	test	NOUN
inlawrev-3979	1333	9	,	,	PUNCT
inlawrev-3979	1333	10	the	the	DET
inlawrev-3979	1333	11	engineer	engineer	NOUN
inlawrev-3979	1333	12	testified	testify	VERB
inlawrev-3979	1333	13	why	why	SCONJ
inlawrev-3979	1333	14	the	the	DET
inlawrev-3979	1333	15	soil	soil	NOUN
inlawrev-3979	1333	16	was	be	AUX
inlawrev-3979	1333	17	soft	soft	ADJ
inlawrev-3979	1333	18	and	and	CCONJ
inlawrev-3979	1333	19	concluded	conclude	VERB
inlawrev-3979	1333	20	,	,	PUNCT
inlawrev-3979	1333	21	'	'	PUNCT
inlawrev-3979	1333	22	"	"	PUNCT
inlawrev-3979	1333	23	[	[	X
inlawrev-3979	1333	24	t]he	t]he	X
inlawrev-3979	1333	25	site	site	NOUN
inlawrev-3979	1333	26	403	403	NUM
inlawrev-3979	1333	27	.	.	PUNCT
inlawrev-3979	1334	1	i	i	PRON
inlawrev-3979	1334	2	d.	d.	PROPN
inlawrev-3979	1334	3	at*4	at*4	NOUN
inlawrev-3979	1334	4	.	.	PUNCT
inlawrev-3979	1335	1	404	404	NUM
inlawrev-3979	1335	2	.	.	PUNCT
inlawrev-3979	1336	1	i	i	PRON
inlawrev-3979	1336	2	d.	d.	PROPN
inlawrev-3979	1336	3	405	405	NUM
inlawrev-3979	1336	4	.	.	PUNCT
inlawrev-3979	1337	1	i	i	PRON
inlawrev-3979	1337	2	d.	d.	PROPN
inlawrev-3979	1337	3	406	406	NUM
inlawrev-3979	1337	4	.	.	PUNCT
inlawrev-3979	1338	1	no	no	INTJ
inlawrev-3979	1338	2	.	.	NOUN
inlawrev-3979	1338	3	82t10	82t10	NUM
inlawrev-3979	1338	4	-	-	PUNCT
inlawrev-3979	1338	5	0206	0206	NUM
inlawrev-3979	1338	6	-	-	PUNCT
inlawrev-3979	1338	7	ta-80	ta-80	PRON
inlawrev-3979	1338	8	,	,	PUNCT
inlawrev-3979	1338	9	2007	2007	NUM
inlawrev-3979	1338	10	wl	wl	SYM
inlawrev-3979	1338	11	106493	106493	NUM
inlawrev-3979	1338	12	(	(	PUNCT
inlawrev-3979	1338	13	ind	ind	NOUN
inlawrev-3979	1338	14	.	.	PUNCT
inlawrev-3979	1339	1	tax	tax	PROPN
inlawrev-3979	1339	2	ct	ct	PROPN
inlawrev-3979	1339	3	.	.	PUNCT
inlawrev-3979	1340	1	jan	jan	PROPN
inlawrev-3979	1340	2	.	.	PROPN
inlawrev-3979	1340	3	17	17	NUM
inlawrev-3979	1340	4	,	,	PUNCT
inlawrev-3979	1340	5	2007	2007	NUM
inlawrev-3979	1340	6	)	)	PUNCT
inlawrev-3979	1340	7	(	(	PUNCT
inlawrev-3979	1340	8	unpublished	unpublished	ADJ
inlawrev-3979	1340	9	table	table	NOUN
inlawrev-3979	1340	10	decision	decision	NOUN
inlawrev-3979	1340	11	)	)	PUNCT
inlawrev-3979	1340	12	.	.	PUNCT
inlawrev-3979	1341	1	407	407	NUM
inlawrev-3979	1341	2	.	.	PUNCT
inlawrev-3979	1341	3	mat*l	mat*l	NOUN
inlawrev-3979	1341	4	.	.	PUNCT
inlawrev-3979	1341	5	408	408	NUM
inlawrev-3979	1341	6	.	.	PUNCT
inlawrev-3979	1342	1	i	i	PRON
inlawrev-3979	1342	2	d.	d.	PROPN
inlawrev-3979	1342	3	409	409	NUM
inlawrev-3979	1342	4	.	.	PUNCT
inlawrev-3979	1343	1	i	i	PRON
inlawrev-3979	1343	2	d.	d.	PROPN
inlawrev-3979	1343	3	410	410	NUM
inlawrev-3979	1343	4	.	.	PUNCT
inlawrev-3979	1344	1	i	i	PRON
inlawrev-3979	1344	2	d.	d.	PROPN
inlawrev-3979	1344	3	411	411	NUM
inlawrev-3979	1344	4	.	.	PUNCT
inlawrev-3979	1345	1	i	i	PRON
inlawrev-3979	1345	2	d.	d.	PROPN
inlawrev-3979	1345	3	412	412	NUM
inlawrev-3979	1345	4	.	.	PUNCT
inlawrev-3979	1346	1	i	i	PRON
inlawrev-3979	1346	2	d.	d.	PROPN
inlawrev-3979	1346	3	413	413	NUM
inlawrev-3979	1346	4	.	.	PUNCT
inlawrev-3979	1347	1	i	i	PRON
inlawrev-3979	1347	2	d.	d.	PROPN
inlawrev-3979	1347	3	414	414	NUM
inlawrev-3979	1347	4	.	.	PUNCT
inlawrev-3979	1348	1	i	i	PRON
inlawrev-3979	1348	2	d.	d.	PROPN
inlawrev-3979	1348	3	415	415	NUM
inlawrev-3979	1348	4	.	.	PUNCT
inlawrev-3979	1349	1	i	i	PRON
inlawrev-3979	1349	2	d.	d.	PROPN
inlawrev-3979	1349	3	at*3	at*3	PROPN
inlawrev-3979	1349	4	.	.	PUNCT
inlawrev-3979	1350	1	416	416	NUM
inlawrev-3979	1350	2	.	.	PUNCT
inlawrev-3979	1351	1	i	i	PRON
inlawrev-3979	1351	2	d.	d.	PROPN
inlawrev-3979	1351	3	417	417	NUM
inlawrev-3979	1351	4	.	.	PUNCT
inlawrev-3979	1352	1	i	i	PRON
inlawrev-3979	1352	2	d.	d.	PROPN
inlawrev-3979	1352	3	at*3&n.2	at*3&n.2	PROPN
inlawrev-3979	1352	4	.	.	PUNCT
inlawrev-3979	1353	1	2008	2008	NUM
inlawrev-3979	1353	2	]	]	PUNCT
inlawrev-3979	1353	3	tax	tax	NOUN
inlawrev-3979	1353	4	law	law	NOUN
inlawrev-3979	1353	5	1307	1307	NUM
inlawrev-3979	1353	6	[	[	X
inlawrev-3979	1353	7	was	be	AUX
inlawrev-3979	1353	8	]	]	PUNCT
inlawrev-3979	1353	9	properly	properly	ADV
inlawrev-3979	1353	10	prepped	preppe	VERB
inlawrev-3979	1353	11	prior	prior	ADV
inlawrev-3979	1353	12	to	to	ADP
inlawrev-3979	1353	13	[	[	X
inlawrev-3979	1353	14	the	the	DET
inlawrev-3979	1353	15	]	]	X
inlawrev-3979	1353	16	construction	construction	NOUN
inlawrev-3979	1353	17	of	of	ADP
inlawrev-3979	1353	18	the	the	DET
inlawrev-3979	1353	19	buildings	building	NOUN
inlawrev-3979	1353	20	.	.	PUNCT
inlawrev-3979	1354	1	"	"	PUNCT
inlawrev-3979	1354	2	'	'	PUNCT
inlawrev-3979	1354	3	418	418	NUM
inlawrev-3979	1354	4	he	he	PRON
inlawrev-3979	1354	5	concluded	conclude	VERB
inlawrev-3979	1354	6	that	that	SCONJ
inlawrev-3979	1354	7	the	the	DET
inlawrev-3979	1354	8	installation	installation	NOUN
inlawrev-3979	1354	9	of	of	ADP
inlawrev-3979	1354	10	a	a	DET
inlawrev-3979	1354	11	"	"	PUNCT
inlawrev-3979	1354	12	mini	mini	ADJ
inlawrev-3979	1354	13	-	-	ADJ
inlawrev-3979	1354	14	pile	pile	ADJ
inlawrev-3979	1354	15	"	"	PUNCT
inlawrev-3979	1354	16	system	system	NOUN
inlawrev-3979	1354	17	would	would	AUX
inlawrev-3979	1354	18	be	be	AUX
inlawrev-3979	1354	19	the	the	DET
inlawrev-3979	1354	20	most	most	ADV
inlawrev-3979	1354	21	economical	economical	ADJ
inlawrev-3979	1354	22	method	method	NOUN
inlawrev-3979	1354	23	to	to	PART
inlawrev-3979	1354	24	stabilize	stabilize	VERB
inlawrev-3979	1354	25	the	the	DET
inlawrev-3979	1354	26	property	property	NOUN
inlawrev-3979	1354	27	and	and	CCONJ
inlawrev-3979	1354	28	cure	cure	VERB
inlawrev-3979	1354	29	the	the	DET
inlawrev-3979	1354	30	problem	problem	NOUN
inlawrev-3979	1354	31	with	with	ADP
inlawrev-3979	1354	32	the	the	DET
inlawrev-3979	1354	33	complex	complex	NOUN
inlawrev-3979	1354	34	.	.	PUNCT
inlawrev-3979	1355	1	419	419	NUM
inlawrev-3979	1355	2	next	next	ADJ
inlawrev-3979	1355	3	,	,	PUNCT
inlawrev-3979	1355	4	the	the	DET
inlawrev-3979	1355	5	johnstons	johnston	NOUN
inlawrev-3979	1355	6	also	also	ADV
inlawrev-3979	1355	7	provided	provide	VERB
inlawrev-3979	1355	8	evidence	evidence	NOUN
inlawrev-3979	1355	9	of	of	ADP
inlawrev-3979	1355	10	the	the	DET
inlawrev-3979	1355	11	approximate	approximate	ADJ
inlawrev-3979	1355	12	cost	cost	NOUN
inlawrev-3979	1355	13	to	to	PART
inlawrev-3979	1355	14	install	install	VERB
inlawrev-3979	1355	15	a	a	DET
inlawrev-3979	1355	16	"	"	PUNCT
inlawrev-3979	1355	17	mini	mini	ADJ
inlawrev-3979	1355	18	-	-	ADJ
inlawrev-3979	1355	19	pile	pile	ADJ
inlawrev-3979	1355	20	"	"	PUNCT
inlawrev-3979	1355	21	system	system	NOUN
inlawrev-3979	1355	22	with	with	ADP
inlawrev-3979	1355	23	the	the	DET
inlawrev-3979	1355	24	testimony	testimony	NOUN
inlawrev-3979	1355	25	of	of	ADP
inlawrev-3979	1355	26	an	an	DET
inlawrev-3979	1355	27	estimator	estimator	NOUN
inlawrev-3979	1355	28	,	,	PUNCT
inlawrev-3979	1355	29	project	project	NOUN
inlawrev-3979	1355	30	manager	manager	NOUN
inlawrev-3979	1355	31	,	,	PUNCT
inlawrev-3979	1355	32	and	and	CCONJ
inlawrev-3979	1355	33	vice	vice	NOUN
inlawrev-3979	1355	34	-	-	NOUN
inlawrev-3979	1355	35	president	president	NOUN
inlawrev-3979	1355	36	of	of	ADP
inlawrev-3979	1355	37	a	a	DET
inlawrev-3979	1355	38	construction	construction	NOUN
inlawrev-3979	1355	39	company	company	NOUN
inlawrev-3979	1355	40	.	.	PUNCT
inlawrev-3979	1356	1	420	420	NUM
inlawrev-3979	1357	1	this	this	DET
inlawrev-3979	1357	2	expert	expert	ADJ
inlawrev-3979	1357	3	witness	witness	NOUN
inlawrev-3979	1357	4	testified	testify	VERB
inlawrev-3979	1357	5	that	that	SCONJ
inlawrev-3979	1357	6	a	a	DET
inlawrev-3979	1357	7	"	"	PUNCT
inlawrev-3979	1357	8	very	very	ADV
inlawrev-3979	1357	9	conservative	conservative	ADJ
inlawrev-3979	1357	10	"	"	PUNCT
inlawrev-3979	1357	11	estimate	estimate	NOUN
inlawrev-3979	1357	12	would	would	AUX
inlawrev-3979	1357	13	be	be	AUX
inlawrev-3979	1357	14	$	$	SYM
inlawrev-3979	1357	15	936,000	936,000	NUM
inlawrev-3979	1357	16	to	to	PART
inlawrev-3979	1357	17	install	install	VERB
inlawrev-3979	1357	18	the	the	DET
inlawrev-3979	1357	19	system	system	NOUN
inlawrev-3979	1357	20	,	,	PUNCT
inlawrev-3979	1357	21	not	not	PART
inlawrev-3979	1357	22	including	include	VERB
inlawrev-3979	1357	23	remedial	remedial	ADJ
inlawrev-3979	1357	24	repairs	repair	NOUN
inlawrev-3979	1357	25	necessary	necessary	ADJ
inlawrev-3979	1357	26	after	after	ADP
inlawrev-3979	1357	27	installation	installation	NOUN
inlawrev-3979	1357	28	.	.	PUNCT
inlawrev-3979	1358	1	421	421	NUM
inlawrev-3979	1358	2	the	the	DET
inlawrev-3979	1358	3	final	final	ADJ
inlawrev-3979	1358	4	evidence	evidence	NOUN
inlawrev-3979	1358	5	provided	provide	VERB
inlawrev-3979	1358	6	by	by	ADP
inlawrev-3979	1358	7	the	the	DET
inlawrev-3979	1358	8	johnstons	johnston	NOUN
inlawrev-3979	1358	9	concerned	concern	VERB
inlawrev-3979	1358	10	an	an	DET
inlawrev-3979	1358	11	appraisal	appraisal	NOUN
inlawrev-3979	1358	12	,	,	PUNCT
inlawrev-3979	1358	13	incorporating	incorporate	VERB
inlawrev-3979	1358	14	both	both	CCONJ
inlawrev-3979	1358	15	the	the	DET
inlawrev-3979	1358	16	geotechnical	geotechnical	ADJ
inlawrev-3979	1358	17	investigation	investigation	NOUN
inlawrev-3979	1358	18	and	and	CCONJ
inlawrev-3979	1358	19	estimated	estimated	ADJ
inlawrev-3979	1358	20	remedy	remedy	NOUN
inlawrev-3979	1358	21	,	,	PUNCT
inlawrev-3979	1358	22	conducted	conduct	VERB
inlawrev-3979	1358	23	by	by	ADP
inlawrev-3979	1358	24	a	a	DET
inlawrev-3979	1358	25	licensed	licensed	ADJ
inlawrev-3979	1358	26	appraiser	appraiser	NOUN
inlawrev-3979	1358	27	in	in	ADP
inlawrev-3979	1358	28	which	which	PRON
inlawrev-3979	1358	29	the	the	DET
inlawrev-3979	1358	30	appraiser	appraiser	NOUN
inlawrev-3979	1358	31	concluded	conclude	VERB
inlawrev-3979	1358	32	that	that	SCONJ
inlawrev-3979	1358	33	"	"	PUNCT
inlawrev-3979	1358	34	the	the	DET
inlawrev-3979	1358	35	poor	poor	ADJ
inlawrev-3979	1358	36	site	site	NOUN
inlawrev-3979	1358	37	preparation	preparation	NOUN
inlawrev-3979	1358	38	of	of	ADP
inlawrev-3979	1358	39	the	the	DET
inlawrev-3979	1358	40	property	property	NOUN
inlawrev-3979	1358	41	was	be	AUX
inlawrev-3979	1358	42	functional	functional	ADJ
inlawrev-3979	1358	43	obsolescence	obsolescence	NOUN
inlawrev-3979	1358	44	,	,	PUNCT
inlawrev-3979	1358	45	which	which	PRON
inlawrev-3979	1358	46	causes	cause	VERB
inlawrev-3979	1358	47	severe	severe	ADJ
inlawrev-3979	1358	48	physical	physical	ADJ
inlawrev-3979	1358	49	depreciation	depreciation	NOUN
inlawrev-3979	1358	50	,	,	PUNCT
inlawrev-3979	1358	51	and	and	CCONJ
inlawrev-3979	1358	52	that	that	SCONJ
inlawrev-3979	1358	53	'	'	PUNCT
inlawrev-3979	1358	54	[	[	X
inlawrev-3979	1358	55	t]he	t]he	X
inlawrev-3979	1358	56	buildings	building	NOUN
inlawrev-3979	1358	57	simply	simply	ADV
inlawrev-3979	1358	58	[	[	X
inlawrev-3979	1358	59	can	can	AUX
inlawrev-3979	1358	60	not	not	PART
inlawrev-3979	1358	61	]	]	PUNCT
inlawrev-3979	1358	62	function	function	VERB
inlawrev-3979	1358	63	as	as	SCONJ
inlawrev-3979	1358	64	they	they	PRON
inlawrev-3979	1358	65	were	be	AUX
inlawrev-3979	1358	66	designed	design	VERB
inlawrev-3979	1358	67	.	.	PUNCT
inlawrev-3979	1358	68	'	'	PUNCT
inlawrev-3979	1358	69	"	"	PUNCT
inlawrev-3979	1359	1	422	422	NUM
inlawrev-3979	1359	2	the	the	DET
inlawrev-3979	1359	3	appraiser	appraiser	NOUN
inlawrev-3979	1359	4	also	also	ADV
inlawrev-3979	1359	5	stated	state	VERB
inlawrev-3979	1359	6	that	that	SCONJ
inlawrev-3979	1359	7	property	property	NOUN
inlawrev-3979	1359	8	's	's	PART
inlawrev-3979	1359	9	marketability	marketability	NOUN
inlawrev-3979	1359	10	is	be	AUX
inlawrev-3979	1359	11	decreased	decrease	VERB
inlawrev-3979	1359	12	because	because	SCONJ
inlawrev-3979	1359	13	of	of	ADP
inlawrev-3979	1359	14	the	the	DET
inlawrev-3979	1359	15	loss	loss	NOUN
inlawrev-3979	1359	16	of	of	ADP
inlawrev-3979	1359	17	value	value	NOUN
inlawrev-3979	1359	18	caused	cause	VERB
inlawrev-3979	1359	19	by	by	ADP
inlawrev-3979	1359	20	the	the	DET
inlawrev-3979	1359	21	defect	defect	NOUN
inlawrev-3979	1359	22	and	and	CCONJ
inlawrev-3979	1359	23	that	that	SCONJ
inlawrev-3979	1359	24	no	no	DET
inlawrev-3979	1359	25	one	one	NOUN
inlawrev-3979	1359	26	would	would	AUX
inlawrev-3979	1359	27	be	be	AUX
inlawrev-3979	1359	28	willing	willing	ADJ
inlawrev-3979	1359	29	to	to	PART
inlawrev-3979	1359	30	buy	buy	VERB
inlawrev-3979	1359	31	the	the	DET
inlawrev-3979	1359	32	property	property	NOUN
inlawrev-3979	1359	33	with	with	ADP
inlawrev-3979	1359	34	the	the	DET
inlawrev-3979	1359	35	defect	defect	NOUN
inlawrev-3979	1359	36	,	,	PUNCT
inlawrev-3979	1359	37	and	and	CCONJ
inlawrev-3979	1359	38	if	if	SCONJ
inlawrev-3979	1359	39	a	a	DET
inlawrev-3979	1359	40	person	person	NOUN
inlawrev-3979	1359	41	did	do	AUX
inlawrev-3979	1359	42	buy	buy	VERB
inlawrev-3979	1359	43	the	the	DET
inlawrev-3979	1359	44	property	property	NOUN
inlawrev-3979	1359	45	,	,	PUNCT
inlawrev-3979	1359	46	the	the	DET
inlawrev-3979	1359	47	sale	sale	NOUN
inlawrev-3979	1359	48	price	price	NOUN
inlawrev-3979	1359	49	would	would	AUX
inlawrev-3979	1359	50	have	have	VERB
inlawrev-3979	1359	51	to	to	PART
inlawrev-3979	1359	52	be	be	AUX
inlawrev-3979	1359	53	reduced	reduce	VERB
inlawrev-3979	1359	54	to	to	PART
inlawrev-3979	1359	55	account	account	VERB
inlawrev-3979	1359	56	for	for	SCONJ
inlawrev-3979	1359	57	the	the	DET
inlawrev-3979	1359	58	cost	cost	NOUN
inlawrev-3979	1359	59	to	to	PART
inlawrev-3979	1359	60	fix	fix	VERB
inlawrev-3979	1359	61	the	the	DET
inlawrev-3979	1359	62	problem	problem	NOUN
inlawrev-3979	1359	63	.	.	PUNCT
inlawrev-3979	1360	1	423	423	NUM
inlawrev-3979	1360	2	the	the	DET
inlawrev-3979	1360	3	amount	amount	NOUN
inlawrev-3979	1360	4	of	of	ADP
inlawrev-3979	1360	5	obsolescence	obsolescence	NOUN
inlawrev-3979	1360	6	was	be	AUX
inlawrev-3979	1360	7	subsequently	subsequently	ADV
inlawrev-3979	1360	8	quantified	quantify	VERB
inlawrev-3979	1360	9	by	by	ADP
inlawrev-3979	1360	10	a	a	DET
inlawrev-3979	1360	11	cost	cost	NOUN
inlawrev-3979	1360	12	to	to	PART
inlawrev-3979	1360	13	cure	cure	NOUN
inlawrev-3979	1360	14	method	method	NOUN
inlawrev-3979	1360	15	.	.	PUNCT
inlawrev-3979	1361	1	424	424	NUM
inlawrev-3979	1361	2	a	a	DET
inlawrev-3979	1361	3	taxpayer	taxpayer	NOUN
inlawrev-3979	1361	4	seeking	seek	VERB
inlawrev-3979	1361	5	to	to	PART
inlawrev-3979	1361	6	make	make	VERB
inlawrev-3979	1361	7	an	an	DET
inlawrev-3979	1361	8	obsolescence	obsolescence	NOUN
inlawrev-3979	1361	9	claim	claim	NOUN
inlawrev-3979	1361	10	must	must	AUX
inlawrev-3979	1361	11	meet	meet	VERB
inlawrev-3979	1361	12	the	the	DET
inlawrev-3979	1361	13	following	follow	VERB
inlawrev-3979	1361	14	two	two	NUM
inlawrev-3979	1361	15	-	-	PUNCT
inlawrev-3979	1361	16	pronged	pronged	ADJ
inlawrev-3979	1361	17	test	test	NOUN
inlawrev-3979	1361	18	:	:	PUNCT
inlawrev-3979	1361	19	1	1	X
inlawrev-3979	1361	20	)	)	PUNCT
inlawrev-3979	1361	21	the	the	DET
inlawrev-3979	1361	22	cause	cause	NOUN
inlawrev-3979	1361	23	of	of	ADP
inlawrev-3979	1361	24	the	the	DET
inlawrev-3979	1361	25	alleged	allege	VERB
inlawrev-3979	1361	26	obsolescence	obsolescence	NOUN
inlawrev-3979	1361	27	must	must	AUX
inlawrev-3979	1361	28	be	be	AUX
inlawrev-3979	1361	29	identified	identify	VERB
inlawrev-3979	1361	30	and	and	CCONJ
inlawrev-3979	1361	31	2	2	NUM
inlawrev-3979	1361	32	)	)	PUNCT
inlawrev-3979	1361	33	the	the	DET
inlawrev-3979	1361	34	amount	amount	NOUN
inlawrev-3979	1361	35	of	of	ADP
inlawrev-3979	1361	36	obsolescence	obsolescence	NOUN
inlawrev-3979	1361	37	to	to	PART
inlawrev-3979	1361	38	be	be	AUX
inlawrev-3979	1361	39	applied	apply	VERB
inlawrev-3979	1361	40	to	to	ADP
inlawrev-3979	1361	41	the	the	DET
inlawrev-3979	1361	42	improvement(s	improvement(s	NOUN
inlawrev-3979	1361	43	)	)	PUNCT
inlawrev-3979	1361	44	must	must	AUX
inlawrev-3979	1361	45	be	be	AUX
inlawrev-3979	1361	46	quantified	quantify	VERB
inlawrev-3979	1361	47	.	.	PUNCT
inlawrev-3979	1362	1	425	425	NUM
inlawrev-3979	1362	2	both	both	DET
inlawrev-3979	1362	3	prongs	prong	NOUN
inlawrev-3979	1362	4	require	require	VERB
inlawrev-3979	1362	5	"	"	PUNCT
inlawrev-3979	1362	6	a	a	DET
inlawrev-3979	1362	7	connection	connection	NOUN
inlawrev-3979	1362	8	to	to	ADP
inlawrev-3979	1362	9	an	an	DET
inlawrev-3979	1362	10	actual	actual	ADJ
inlawrev-3979	1362	11	loss	loss	NOUN
inlawrev-3979	1362	12	in	in	ADP
inlawrev-3979	1362	13	property	property	NOUN
inlawrev-3979	1362	14	value	value	NOUN
inlawrev-3979	1362	15	.	.	PUNCT
inlawrev-3979	1362	16	"	"	PUNCT
inlawrev-3979	1363	1	426	426	NUM
inlawrev-3979	1363	2	the	the	DET
inlawrev-3979	1363	3	btr	btr	PROPN
inlawrev-3979	1363	4	's	's	PART
inlawrev-3979	1363	5	determination	determination	NOUN
inlawrev-3979	1363	6	that	that	SCONJ
inlawrev-3979	1363	7	the	the	DET
inlawrev-3979	1363	8	johnstons	johnston	NOUN
inlawrev-3979	1363	9	were	be	AUX
inlawrev-3979	1363	10	not	not	PART
inlawrev-3979	1363	11	entitled	entitle	VERB
inlawrev-3979	1363	12	to	to	ADP
inlawrev-3979	1363	13	the	the	DET
inlawrev-3979	1363	14	additional	additional	ADJ
inlawrev-3979	1363	15	obsolescence	obsolescence	NOUN
inlawrev-3979	1363	16	depreciation	depreciation	NOUN
inlawrev-3979	1363	17	adjustment	adjustment	NOUN
inlawrev-3979	1363	18	,	,	PUNCT
inlawrev-3979	1363	19	because	because	SCONJ
inlawrev-3979	1363	20	the	the	DET
inlawrev-3979	1363	21	property	property	NOUN
inlawrev-3979	1363	22	's	's	PART
inlawrev-3979	1363	23	deficiency	deficiency	NOUN
inlawrev-3979	1363	24	was	be	AUX
inlawrev-3979	1363	25	part	part	NOUN
inlawrev-3979	1363	26	of	of	ADP
inlawrev-3979	1363	27	the	the	DET
inlawrev-3979	1363	28	land	land	NOUN
inlawrev-3979	1363	29	and	and	CCONJ
inlawrev-3979	1363	30	thus	thus	ADV
inlawrev-3979	1363	31	not	not	PART
inlawrev-3979	1363	32	functional	functional	ADJ
inlawrev-3979	1363	33	obsolescence	obsolescence	NOUN
inlawrev-3979	1363	34	427	427	NUM
inlawrev-3979	1363	35	was	be	AUX
inlawrev-3979	1363	36	"	"	PUNCT
inlawrev-3979	1363	37	arbitrary	arbitrary	ADJ
inlawrev-3979	1363	38	,	,	PUNCT
inlawrev-3979	1363	39	capricious	capricious	ADJ
inlawrev-3979	1363	40	,	,	PUNCT
inlawrev-3979	1363	41	an	an	DET
inlawrev-3979	1363	42	abuse	abuse	NOUN
inlawrev-3979	1363	43	of	of	ADP
inlawrev-3979	1363	44	discretion	discretion	NOUN
inlawrev-3979	1363	45	,	,	PUNCT
inlawrev-3979	1363	46	or	or	CCONJ
inlawrev-3979	1363	47	otherwise	otherwise	ADV
inlawrev-3979	1363	48	not	not	PART
inlawrev-3979	1363	49	in	in	ADP
inlawrev-3979	1363	50	accordance	accordance	NOUN
inlawrev-3979	1363	51	with	with	ADP
inlawrev-3979	1363	52	418	418	NUM
inlawrev-3979	1363	53	.	.	PUNCT
inlawrev-3979	1364	1	i	i	PRON
inlawrev-3979	1364	2	d.	d.	VERB
inlawrev-3979	1364	3	at	at	ADP
inlawrev-3979	1364	4	*	*	X
inlawrev-3979	1364	5	3	3	NUM
inlawrev-3979	1364	6	(	(	PUNCT
inlawrev-3979	1364	7	alteration	alteration	NOUN
inlawrev-3979	1364	8	in	in	ADP
inlawrev-3979	1364	9	original	original	ADJ
inlawrev-3979	1364	10	)	)	PUNCT
inlawrev-3979	1364	11	(	(	PUNCT
inlawrev-3979	1364	12	quoting	quote	VERB
inlawrev-3979	1364	13	cert	cert	NOUN
inlawrev-3979	1364	14	.	.	PUNCT
inlawrev-3979	1365	1	admin	admin	PROPN
inlawrev-3979	1365	2	.	.	PUNCT
inlawrev-3979	1366	1	r.	r.	PROPN
inlawrev-3979	1366	2	at	at	ADP
inlawrev-3979	1366	3	308	308	NUM
inlawrev-3979	1366	4	-	-	SYM
inlawrev-3979	1366	5	09	09	NUM
inlawrev-3979	1366	6	)	)	PUNCT
inlawrev-3979	1366	7	.	.	PUNCT
inlawrev-3979	1367	1	419	419	NUM
inlawrev-3979	1367	2	.	.	PUNCT
inlawrev-3979	1368	1	i	i	PRON
inlawrev-3979	1368	2	d.	d.	PROPN
inlawrev-3979	1368	3	420	420	NUM
inlawrev-3979	1368	4	.	.	PUNCT
inlawrev-3979	1369	1	i	i	PRON
inlawrev-3979	1369	2	d.	d.	VERB
inlawrev-3979	1369	3	at	at	ADP
inlawrev-3979	1369	4	*	*	PROPN
inlawrev-3979	1369	5	4	4	NUM
inlawrev-3979	1369	6	.	.	PUNCT
inlawrev-3979	1369	7	421	421	NUM
inlawrev-3979	1369	8	.	.	PUNCT
inlawrev-3979	1370	1	i	i	PRON
inlawrev-3979	1370	2	d.	d.	PROPN
inlawrev-3979	1370	3	422	422	NUM
inlawrev-3979	1370	4	.	.	PUNCT
inlawrev-3979	1371	1	i	i	PRON
inlawrev-3979	1371	2	d.	d.	PROPN
inlawrev-3979	1371	3	(	(	PUNCT
inlawrev-3979	1371	4	alteration	alteration	NOUN
inlawrev-3979	1371	5	in	in	ADP
inlawrev-3979	1371	6	original	original	ADJ
inlawrev-3979	1371	7	)	)	PUNCT
inlawrev-3979	1371	8	(	(	PUNCT
inlawrev-3979	1371	9	footnote	footnote	NOUN
inlawrev-3979	1371	10	omitted	omit	VERB
inlawrev-3979	1371	11	)	)	PUNCT
inlawrev-3979	1371	12	(	(	PUNCT
inlawrev-3979	1371	13	quoting	quote	VERB
inlawrev-3979	1371	14	cert	cert	NOUN
inlawrev-3979	1371	15	.	.	PUNCT
inlawrev-3979	1372	1	admin	admin	PROPN
inlawrev-3979	1372	2	.	.	PUNCT
inlawrev-3979	1373	1	r.	r.	PROPN
inlawrev-3979	1373	2	at	at	ADP
inlawrev-3979	1373	3	177	177	NUM
inlawrev-3979	1373	4	;	;	PUNCT
inlawrev-3979	1373	5	333	333	NUM
inlawrev-3979	1373	6	-	-	SYM
inlawrev-3979	1373	7	34	34	NUM
inlawrev-3979	1373	8	)	)	PUNCT
inlawrev-3979	1373	9	.	.	PUNCT
inlawrev-3979	1374	1	423	423	X
inlawrev-3979	1374	2	.	.	PUNCT
inlawrev-3979	1375	1	i	i	PRON
inlawrev-3979	1375	2	d.	d.	PROPN
inlawrev-3979	1375	3	424	424	NUM
inlawrev-3979	1375	4	.	.	PUNCT
inlawrev-3979	1376	1	i	i	PRON
inlawrev-3979	1376	2	d.	d.	VERB
inlawrev-3979	1376	3	the	the	DET
inlawrev-3979	1376	4	67.5	67.5	NUM
inlawrev-3979	1376	5	%	%	NOUN
inlawrev-3979	1376	6	obsolescence	obsolescence	NOUN
inlawrev-3979	1376	7	figure	figure	NOUN
inlawrev-3979	1376	8	was	be	AUX
inlawrev-3979	1376	9	determined	determine	VERB
inlawrev-3979	1376	10	by	by	ADP
inlawrev-3979	1376	11	the	the	DET
inlawrev-3979	1376	12	following	follow	VERB
inlawrev-3979	1376	13	method	method	NOUN
inlawrev-3979	1376	14	:	:	PUNCT
inlawrev-3979	1376	15	[	[	X
inlawrev-3979	1376	16	the	the	DET
inlawrev-3979	1376	17	appraiser	appraiser	NOUN
inlawrev-3979	1376	18	]	]	PUNCT
inlawrev-3979	1376	19	took	take	VERB
inlawrev-3979	1376	20	the	the	DET
inlawrev-3979	1376	21	cost	cost	NOUN
inlawrev-3979	1376	22	of	of	ADP
inlawrev-3979	1376	23	the	the	DET
inlawrev-3979	1376	24	existing	exist	VERB
inlawrev-3979	1376	25	improvements	improvement	NOUN
inlawrev-3979	1376	26	as	as	SCONJ
inlawrev-3979	1376	27	determined	determine	VERB
inlawrev-3979	1376	28	by	by	ADP
inlawrev-3979	1376	29	the	the	DET
inlawrev-3979	1376	30	marshal	marshal	NOUN
inlawrev-3979	1376	31	and	and	CCONJ
inlawrev-3979	1376	32	swift	swift	ADJ
inlawrev-3979	1376	33	valuation	valuation	NOUN
inlawrev-3979	1376	34	handbook	handbook	NOUN
inlawrev-3979	1376	35	(	(	PUNCT
inlawrev-3979	1376	36	$	$	SYM
inlawrev-3979	1376	37	1,981,540	1,981,540	NUM
inlawrev-3979	1376	38	)	)	PUNCT
inlawrev-3979	1376	39	less	less	ADJ
inlawrev-3979	1376	40	the	the	DET
inlawrev-3979	1376	41	estimated	estimate	VERB
inlawrev-3979	1376	42	physical	physical	ADJ
inlawrev-3979	1376	43	depreciation	depreciation	NOUN
inlawrev-3979	1376	44	of	of	ADP
inlawrev-3979	1376	45	all	all	DET
inlawrev-3979	1376	46	buildings	building	NOUN
inlawrev-3979	1376	47	(	(	PUNCT
inlawrev-3979	1376	48	30	30	NUM
inlawrev-3979	1376	49	%	%	NOUN
inlawrev-3979	1376	50	,	,	PUNCT
inlawrev-3979	1376	51	or	or	CCONJ
inlawrev-3979	1376	52	$	$	SYM
inlawrev-3979	1376	53	594,462	594,462	NUM
inlawrev-3979	1376	54	)	)	PUNCT
inlawrev-3979	1376	55	to	to	PART
inlawrev-3979	1376	56	arrive	arrive	VERB
inlawrev-3979	1376	57	at	at	ADP
inlawrev-3979	1376	58	the	the	DET
inlawrev-3979	1376	59	value	value	NOUN
inlawrev-3979	1376	60	after	after	ADP
inlawrev-3979	1376	61	physical	physical	ADJ
inlawrev-3979	1376	62	depreciation	depreciation	NOUN
inlawrev-3979	1376	63	(	(	PUNCT
inlawrev-3979	1376	64	$	$	SYM
inlawrev-3979	1376	65	1,387,078	1,387,078	NUM
inlawrev-3979	1376	66	)	)	PUNCT
inlawrev-3979	1376	67	.	.	PUNCT
inlawrev-3979	1377	1	[	[	X
inlawrev-3979	1377	2	the	the	DET
inlawrev-3979	1377	3	appraiser	appraiser	NOUN
inlawrev-3979	1377	4	]	]	PUNCT
inlawrev-3979	1377	5	then	then	ADV
inlawrev-3979	1377	6	divided	divide	VERB
inlawrev-3979	1377	7	[	[	PUNCT
inlawrev-3979	1377	8	the	the	DET
inlawrev-3979	1377	9	construction	construction	NOUN
inlawrev-3979	1377	10	company	company	NOUN
inlawrev-3979	1377	11	witness	witness	NOUN
inlawrev-3979	1377	12	'	'	PUNCT
inlawrev-3979	1377	13	]	]	PUNCT
inlawrev-3979	1377	14	estimated	estimate	VERB
inlawrev-3979	1377	15	cost	cost	NOUN
inlawrev-3979	1377	16	to	to	PART
inlawrev-3979	1377	17	cure	cure	VERB
inlawrev-3979	1377	18	the	the	DET
inlawrev-3979	1377	19	functional	functional	ADJ
inlawrev-3979	1377	20	obsolescence	obsolescence	NOUN
inlawrev-3979	1377	21	(	(	PUNCT
inlawrev-3979	1377	22	$	$	SYM
inlawrev-3979	1377	23	936,000	936,000	NUM
inlawrev-3979	1377	24	)	)	PUNCT
inlawrev-3979	1377	25	by	by	ADP
inlawrev-3979	1377	26	the	the	DET
inlawrev-3979	1377	27	value	value	NOUN
inlawrev-3979	1377	28	after	after	ADP
inlawrev-3979	1377	29	physical	physical	ADJ
inlawrev-3979	1377	30	depreciation	depreciation	NOUN
inlawrev-3979	1377	31	(	(	PUNCT
inlawrev-3979	1377	32	$	$	SYM
inlawrev-3979	1377	33	1,387,078	1,387,078	NUM
inlawrev-3979	1377	34	)	)	PUNCT
inlawrev-3979	1377	35	to	to	PART
inlawrev-3979	1377	36	arrive	arrive	VERB
inlawrev-3979	1377	37	at	at	ADP
inlawrev-3979	1377	38	a	a	DET
inlawrev-3979	1377	39	67.5	67.5	NUM
inlawrev-3979	1377	40	%	%	NOUN
inlawrev-3979	1377	41	obsolescence	obsolescence	NOUN
inlawrev-3979	1377	42	depreciation	depreciation	NOUN
inlawrev-3979	1377	43	adjustment	adjustment	NOUN
inlawrev-3979	1377	44	.	.	PUNCT
inlawrev-3979	1378	1	i	i	PRON
inlawrev-3979	1378	2	d.	d.	PROPN
inlawrev-3979	1378	3	(	(	PUNCT
inlawrev-3979	1378	4	citations	citation	NOUN
inlawrev-3979	1378	5	and	and	CCONJ
inlawrev-3979	1378	6	footnote	footnote	VERB
inlawrev-3979	1378	7	omitted	omit	VERB
inlawrev-3979	1378	8	)	)	PUNCT
inlawrev-3979	1378	9	(	(	PUNCT
inlawrev-3979	1378	10	citing	cite	VERB
inlawrev-3979	1378	11	cert	cert	NOUN
inlawrev-3979	1378	12	.	.	PUNCT
inlawrev-3979	1379	1	admin	admin	PROPN
inlawrev-3979	1379	2	.	.	PUNCT
inlawrev-3979	1380	1	r.	r.	PROPN
inlawrev-3979	1380	2	at	at	ADP
inlawrev-3979	1380	3	182	182	NUM
inlawrev-3979	1380	4	;	;	PUNCT
inlawrev-3979	1380	5	341	341	NUM
inlawrev-3979	1380	6	-	-	SYM
inlawrev-3979	1380	7	42	42	NUM
inlawrev-3979	1380	8	)	)	PUNCT
inlawrev-3979	1380	9	.	.	PUNCT
inlawrev-3979	1381	1	425	425	NUM
inlawrev-3979	1381	2	.	.	PUNCT
inlawrev-3979	1382	1	i	i	PRON
inlawrev-3979	1382	2	d.	d.	VERB
inlawrev-3979	1382	3	at	at	ADP
inlawrev-3979	1382	4	*	*	PROPN
inlawrev-3979	1382	5	2	2	NUM
inlawrev-3979	1382	6	(	(	PUNCT
inlawrev-3979	1382	7	citing	cite	VERB
inlawrev-3979	1382	8	clark	clark	PROPN
inlawrev-3979	1382	9	v.	v.	ADP
inlawrev-3979	1382	10	state	state	PROPN
inlawrev-3979	1382	11	bd	bd	PROPN
inlawrev-3979	1382	12	.	.	PROPN
inlawrev-3979	1382	13	of	of	ADP
inlawrev-3979	1382	14	tax	tax	NOUN
inlawrev-3979	1382	15	comm'rs	comm'rs	NOUN
inlawrev-3979	1382	16	,	,	PUNCT
inlawrev-3979	1382	17	694	694	NUM
inlawrev-3979	1382	18	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1382	19	1230	1230	NUM
inlawrev-3979	1382	20	,	,	PUNCT
inlawrev-3979	1382	21	1238	1238	NUM
inlawrev-3979	1382	22	,	,	PUNCT
inlawrev-3979	1382	23	1241	1241	NUM
inlawrev-3979	1382	24	(	(	PUNCT
inlawrev-3979	1382	25	ind	ind	NOUN
inlawrev-3979	1382	26	.	.	PUNCT
inlawrev-3979	1383	1	taxct	taxct	PROPN
inlawrev-3979	1383	2	.	.	PUNCT
inlawrev-3979	1384	1	1998	1998	NUM
inlawrev-3979	1384	2	)	)	PUNCT
inlawrev-3979	1384	3	)	)	PUNCT
inlawrev-3979	1384	4	.	.	PUNCT
inlawrev-3979	1385	1	426	426	X
inlawrev-3979	1385	2	.	.	PUNCT
inlawrev-3979	1386	1	i	i	PRON
inlawrev-3979	1386	2	d.	d.	PROPN
inlawrev-3979	1386	3	(	(	PUNCT
inlawrev-3979	1386	4	citing	cite	VERB
inlawrev-3979	1386	5	clark	clark	NOUN
inlawrev-3979	1386	6	,	,	PUNCT
inlawrev-3979	1386	7	694	694	NUM
inlawrev-3979	1386	8	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1386	9	at	at	ADP
inlawrev-3979	1386	10	1238	1238	NUM
inlawrev-3979	1386	11	)	)	PUNCT
inlawrev-3979	1386	12	.	.	PUNCT
inlawrev-3979	1387	1	427	427	NUM
inlawrev-3979	1387	2	.	.	PUNCT
inlawrev-3979	1388	1	i	i	PRON
inlawrev-3979	1388	2	d.	d.	PROPN
inlawrev-3979	1388	3	at*5	at*5	PROPN
inlawrev-3979	1388	4	.	.	PUNCT
inlawrev-3979	1389	1	1	1	NUM
inlawrev-3979	1389	2	308	308	NUM
inlawrev-3979	1389	3	indiana	indiana	PROPN
inlawrev-3979	1389	4	law	law	PROPN
inlawrev-3979	1389	5	review	review	NOUN
inlawrev-3979	1389	6	[	[	X
inlawrev-3979	1389	7	vol	vol	NOUN
inlawrev-3979	1389	8	.	.	NOUN
inlawrev-3979	1389	9	4	4	NUM
inlawrev-3979	1389	10	1	1	NUM
inlawrev-3979	1389	11	:	:	SYM
inlawrev-3979	1389	12	1	1	NUM
inlawrev-3979	1389	13	27	27	NUM
inlawrev-3979	1389	14	1	1	NUM
inlawrev-3979	1389	15	the	the	DET
inlawrev-3979	1389	16	law	law	NOUN
inlawrev-3979	1389	17	.	.	PUNCT
inlawrev-3979	1389	18	"	"	PUNCT
inlawrev-3979	1390	1	428	428	NUM
inlawrev-3979	1390	2	indiana	indiana	PROPN
inlawrev-3979	1390	3	's	's	PART
inlawrev-3979	1390	4	assessment	assessment	NOUN
inlawrev-3979	1390	5	regulations	regulation	NOUN
inlawrev-3979	1390	6	provide	provide	VERB
inlawrev-3979	1390	7	that	that	DET
inlawrev-3979	1390	8	site	site	NOUN
inlawrev-3979	1390	9	preparation	preparation	NOUN
inlawrev-3979	1390	10	is	be	AUX
inlawrev-3979	1390	11	priced	price	VERB
inlawrev-3979	1390	12	as	as	ADP
inlawrev-3979	1390	13	part	part	NOUN
inlawrev-3979	1390	14	of	of	ADP
inlawrev-3979	1390	15	a	a	DET
inlawrev-3979	1390	16	property	property	NOUN
inlawrev-3979	1390	17	's	's	PART
inlawrev-3979	1390	18	improvement	improvement	NOUN
inlawrev-3979	1390	19	.	.	PUNCT
inlawrev-3979	1391	1	429	429	NUM
inlawrev-3979	1391	2	the	the	DET
inlawrev-3979	1391	3	btr	btr	PROPN
inlawrev-3979	1391	4	also	also	ADV
inlawrev-3979	1391	5	should	should	AUX
inlawrev-3979	1391	6	not	not	PART
inlawrev-3979	1391	7	have	have	AUX
inlawrev-3979	1391	8	ignored	ignore	VERB
inlawrev-3979	1391	9	the	the	DET
inlawrev-3979	1391	10	appraiser	appraiser	NOUN
inlawrev-3979	1391	11	's	's	PART
inlawrev-3979	1391	12	67.5	67.5	NUM
inlawrev-3979	1391	13	%	%	NOUN
inlawrev-3979	1391	14	quantification	quantification	NOUN
inlawrev-3979	1391	15	simply	simply	ADV
inlawrev-3979	1391	16	because	because	SCONJ
inlawrev-3979	1391	17	it	it	PRON
inlawrev-3979	1391	18	was	be	AUX
inlawrev-3979	1391	19	not	not	PART
inlawrev-3979	1391	20	computed	compute	VERB
inlawrev-3979	1391	21	from	from	ADP
inlawrev-3979	1391	22	a	a	DET
inlawrev-3979	1391	23	firm	firm	ADJ
inlawrev-3979	1391	24	quote	quote	NOUN
inlawrev-3979	1391	25	.	.	PUNCT
inlawrev-3979	1392	1	430	430	NUM
inlawrev-3979	1393	1	the	the	DET
inlawrev-3979	1393	2	appraiser	appraiser	NOUN
inlawrev-3979	1393	3	stated	state	VERB
inlawrev-3979	1393	4	that	that	SCONJ
inlawrev-3979	1393	5	the	the	DET
inlawrev-3979	1393	6	estimate	estimate	NOUN
inlawrev-3979	1393	7	was	be	AUX
inlawrev-3979	1393	8	"	"	PUNCT
inlawrev-3979	1393	9	very	very	ADV
inlawrev-3979	1393	10	conservative	conservative	ADJ
inlawrev-3979	1393	11	"	"	PUNCT
inlawrev-3979	1393	12	and	and	CCONJ
inlawrev-3979	1393	13	did	do	AUX
inlawrev-3979	1393	14	not	not	PART
inlawrev-3979	1393	15	even	even	ADV
inlawrev-3979	1393	16	include	include	VERB
inlawrev-3979	1393	17	work	work	NOUN
inlawrev-3979	1393	18	that	that	PRON
inlawrev-3979	1393	19	might	might	AUX
inlawrev-3979	1393	20	need	need	VERB
inlawrev-3979	1393	21	to	to	PART
inlawrev-3979	1393	22	be	be	AUX
inlawrev-3979	1393	23	done	do	VERB
inlawrev-3979	1393	24	after	after	SCONJ
inlawrev-3979	1393	25	the	the	DET
inlawrev-3979	1393	26	system	system	NOUN
inlawrev-3979	1393	27	was	be	AUX
inlawrev-3979	1393	28	installed	instal	VERB
inlawrev-3979	1393	29	.	.	PUNCT
inlawrev-3979	1394	1	431	431	NUM
inlawrev-3979	1394	2	therefore	therefore	ADV
inlawrev-3979	1394	3	,	,	PUNCT
inlawrev-3979	1394	4	the	the	DET
inlawrev-3979	1394	5	johnstons	johnston	NOUN
inlawrev-3979	1394	6	established	establish	VERB
inlawrev-3979	1394	7	a	a	DET
inlawrev-3979	1394	8	prima	prima	NOUN
inlawrev-3979	1394	9	facie	facie	NOUN
inlawrev-3979	1394	10	case	case	NOUN
inlawrev-3979	1394	11	that	that	SCONJ
inlawrev-3979	1394	12	their	their	PRON
inlawrev-3979	1394	13	property	property	NOUN
inlawrev-3979	1394	14	was	be	AUX
inlawrev-3979	1394	15	entitled	entitle	VERB
inlawrev-3979	1394	16	to	to	ADP
inlawrev-3979	1394	17	the	the	DET
inlawrev-3979	1394	18	67.5	67.5	NUM
inlawrev-3979	1394	19	%	%	NOUN
inlawrev-3979	1394	20	functional	functional	ADJ
inlawrev-3979	1394	21	depreciation	depreciation	NOUN
inlawrev-3979	1394	22	adjustment	adjustment	NOUN
inlawrev-3979	1394	23	,	,	PUNCT
inlawrev-3979	1394	24	and	and	CCONJ
inlawrev-3979	1394	25	the	the	DET
inlawrev-3979	1394	26	assessor	assessor	NOUN
inlawrev-3979	1394	27	failed	fail	VERB
inlawrev-3979	1394	28	to	to	PART
inlawrev-3979	1394	29	rebut	rebut	VERB
inlawrev-3979	1394	30	the	the	DET
inlawrev-3979	1394	31	johnstons	johnston	NOUN
inlawrev-3979	1394	32	'	'	PART
inlawrev-3979	1394	33	evidence	evidence	NOUN
inlawrev-3979	1394	34	with	with	ADP
inlawrev-3979	1394	35	its	its	PRON
inlawrev-3979	1394	36	own	own	ADJ
inlawrev-3979	1394	37	evidence	evidence	NOUN
inlawrev-3979	1394	38	or	or	CCONJ
inlawrev-3979	1394	39	alternate	alternate	ADJ
inlawrev-3979	1394	40	calculations	calculation	NOUN
inlawrev-3979	1394	41	.	.	PUNCT
inlawrev-3979	1395	1	432	432	NUM
inlawrev-3979	1396	1	the	the	DET
inlawrev-3979	1396	2	btr	btr	PROPN
inlawrev-3979	1396	3	's	's	PART
inlawrev-3979	1396	4	final	final	ADJ
inlawrev-3979	1396	5	determination	determination	NOUN
inlawrev-3979	1396	6	,	,	PUNCT
inlawrev-3979	1396	7	therefore	therefore	ADV
inlawrev-3979	1396	8	,	,	PUNCT
inlawrev-3979	1396	9	was	be	AUX
inlawrev-3979	1396	10	reversed	reverse	VERB
inlawrev-3979	1396	11	.	.	PUNCT
inlawrev-3979	1397	1	433	433	NUM
inlawrev-3979	1397	2	10	10	NUM
inlawrev-3979	1397	3	.	.	PUNCT
inlawrev-3979	1398	1	bank	bank	PROPN
inlawrev-3979	1398	2	of	of	ADP
inlawrev-3979	1398	3	highland	highland	PROPN
inlawrev-3979	1398	4	trust	trust	PROPN
inlawrev-3979	1398	5	13	13	NUM
inlawrev-3979	1398	6	-	-	SYM
inlawrev-3979	1398	7	3085	3085	NUM
inlawrev-3979	1398	8	v.	v.	ADP
inlawrev-3979	1398	9	department	department	PROPN
inlawrev-3979	1398	10	of	of	ADP
inlawrev-3979	1398	11	local	local	ADJ
inlawrev-3979	1398	12	government	government	NOUN
inlawrev-3979	1398	13	finance	finance	NOUN
inlawrev-3979	1398	14	.	.	PUNCT
inlawrev-3979	1399	1	434	434	NUM
inlawrev-3979	1399	2	—	—	PUNCT
inlawrev-3979	1399	3	bank	bank	NOUN
inlawrev-3979	1399	4	of	of	ADP
inlawrev-3979	1399	5	highland	highland	PROPN
inlawrev-3979	1399	6	trust	trust	PROPN
inlawrev-3979	1399	7	13	13	NUM
inlawrev-3979	1399	8	-	-	SYM
inlawrev-3979	1399	9	3085	3085	NUM
inlawrev-3979	1399	10	(	(	PUNCT
inlawrev-3979	1399	11	"	"	PUNCT
inlawrev-3979	1399	12	boht	boht	X
inlawrev-3979	1399	13	"	"	PUNCT
inlawrev-3979	1399	14	)	)	PUNCT
inlawrev-3979	1399	15	initiated	initiate	VERB
inlawrev-3979	1399	16	this	this	DET
inlawrev-3979	1399	17	appeal	appeal	NOUN
inlawrev-3979	1399	18	on	on	ADP
inlawrev-3979	1399	19	june	june	PROPN
inlawrev-3979	1399	20	2	2	NUM
inlawrev-3979	1399	21	,	,	PUNCT
inlawrev-3979	1399	22	2006	2006	NUM
inlawrev-3979	1399	23	,	,	PUNCT
inlawrev-3979	1399	24	appealing	appeal	VERB
inlawrev-3979	1399	25	its	its	PRON
inlawrev-3979	1399	26	2002	2002	NUM
inlawrev-3979	1399	27	real	real	ADJ
inlawrev-3979	1399	28	property	property	NOUN
inlawrev-3979	1399	29	assessments	assessment	NOUN
inlawrev-3979	1399	30	for	for	ADP
inlawrev-3979	1399	31	two	two	NUM
inlawrev-3979	1399	32	commercial	commercial	ADJ
inlawrev-3979	1399	33	parcels	parcel	NOUN
inlawrev-3979	1399	34	located	locate	VERB
inlawrev-3979	1399	35	in	in	ADP
inlawrev-3979	1399	36	lake	lake	PROPN
inlawrev-3979	1399	37	county	county	PROPN
inlawrev-3979	1399	38	,	,	PUNCT
inlawrev-3979	1399	39	indiana	indiana	PROPN
inlawrev-3979	1399	40	.	.	PUNCT
inlawrev-3979	1400	1	435	435	NUM
inlawrev-3979	1400	2	the	the	DET
inlawrev-3979	1400	3	two	two	NUM
inlawrev-3979	1400	4	parcels	parcel	NOUN
inlawrev-3979	1400	5	consisted	consist	VERB
inlawrev-3979	1400	6	of	of	ADP
inlawrev-3979	1400	7	a	a	DET
inlawrev-3979	1400	8	4269	4269	NUM
inlawrev-3979	1400	9	square	square	ADJ
inlawrev-3979	1400	10	foot	foot	NOUN
inlawrev-3979	1400	11	parking	parking	NOUN
inlawrev-3979	1400	12	lot	lot	NOUN
inlawrev-3979	1400	13	and	and	CCONJ
inlawrev-3979	1400	14	a	a	DET
inlawrev-3979	1400	15	9500	9500	NUM
inlawrev-3979	1400	16	square	square	ADJ
inlawrev-3979	1400	17	lot	lot	NOUN
inlawrev-3979	1400	18	containing	contain	VERB
inlawrev-3979	1400	19	a	a	DET
inlawrev-3979	1400	20	two	two	NUM
inlawrev-3979	1400	21	-	-	PUNCT
inlawrev-3979	1400	22	story	story	NOUN
inlawrev-3979	1400	23	office	office	NOUN
inlawrev-3979	1400	24	building	building	NOUN
inlawrev-3979	1400	25	.	.	PUNCT
inlawrev-3979	1401	1	436	436	NUM
inlawrev-3979	1401	2	boht	boht	PROPN
inlawrev-3979	1401	3	believed	believe	VERB
inlawrev-3979	1401	4	the	the	DET
inlawrev-3979	1401	5	dlgf	dlgf	NOUN
inlawrev-3979	1401	6	's	's	PART
inlawrev-3979	1401	7	assessments	assessment	NOUN
inlawrev-3979	1401	8	of	of	ADP
inlawrev-3979	1401	9	the	the	DET
inlawrev-3979	1401	10	two	two	NUM
inlawrev-3979	1401	11	parcels	parcel	NOUN
inlawrev-3979	1401	12	was	be	AUX
inlawrev-3979	1401	13	too	too	ADV
inlawrev-3979	1401	14	high	high	ADJ
inlawrev-3979	1401	15	and	and	CCONJ
inlawrev-3979	1401	16	appealed	appeal	VERB
inlawrev-3979	1401	17	the	the	DET
inlawrev-3979	1401	18	assessments	assessment	NOUN
inlawrev-3979	1401	19	to	to	ADP
inlawrev-3979	1401	20	the	the	DET
inlawrev-3979	1401	21	btr	btr	PROPN
inlawrev-3979	1401	22	,	,	PUNCT
inlawrev-3979	1401	23	which	which	PRON
inlawrev-3979	1401	24	denied	deny	VERB
inlawrev-3979	1401	25	boht	boht	NOUN
inlawrev-3979	1401	26	relief	relief	NOUN
inlawrev-3979	1401	27	.	.	PUNCT
inlawrev-3979	1402	1	437	437	NUM
inlawrev-3979	1402	2	during	during	ADP
inlawrev-3979	1402	3	the	the	DET
inlawrev-3979	1402	4	btr	btr	PROPN
inlawrev-3979	1402	5	hearing	hearing	NOUN
inlawrev-3979	1402	6	,	,	PUNCT
inlawrev-3979	1402	7	boht	boht	PROPN
inlawrev-3979	1402	8	presented	present	VERB
inlawrev-3979	1402	9	evidence	evidence	NOUN
inlawrev-3979	1402	10	in	in	ADP
inlawrev-3979	1402	11	the	the	DET
inlawrev-3979	1402	12	form	form	NOUN
inlawrev-3979	1402	13	of	of	ADP
inlawrev-3979	1402	14	four	four	NUM
inlawrev-3979	1402	15	property	property	NOUN
inlawrev-3979	1402	16	appraisals	appraisal	NOUN
inlawrev-3979	1402	17	and	and	CCONJ
inlawrev-3979	1402	18	two	two	NUM
inlawrev-3979	1402	19	realtor	realtor	NOUN
inlawrev-3979	1402	20	statements	statement	NOUN
inlawrev-3979	1402	21	regarding	regard	VERB
inlawrev-3979	1402	22	the	the	DET
inlawrev-3979	1402	23	property	property	NOUN
inlawrev-3979	1402	24	'	'	PUNCT
inlawrev-3979	1402	25	s	s	NOUN
inlawrev-3979	1402	26	estimated	estimate	VERB
inlawrev-3979	1402	27	value	value	NOUN
inlawrev-3979	1402	28	and	and	CCONJ
inlawrev-3979	1402	29	asking	ask	VERB
inlawrev-3979	1402	30	price	price	NOUN
inlawrev-3979	1402	31	.	.	PUNCT
inlawrev-3979	1403	1	438	438	NUM
inlawrev-3979	1403	2	the	the	DET
inlawrev-3979	1403	3	appraisals	appraisal	NOUN
inlawrev-3979	1403	4	and	and	CCONJ
inlawrev-3979	1403	5	statements	statement	NOUN
inlawrev-3979	1403	6	both	both	CCONJ
inlawrev-3979	1403	7	valued	value	VERB
inlawrev-3979	1403	8	the	the	DET
inlawrev-3979	1403	9	property	property	NOUN
inlawrev-3979	1403	10	during	during	ADP
inlawrev-3979	1403	11	the	the	DET
inlawrev-3979	1403	12	following	following	ADJ
inlawrev-3979	1403	13	years	year	NOUN
inlawrev-3979	1403	14	:	:	PUNCT
inlawrev-3979	1403	15	1988	1988	NUM
inlawrev-3979	1403	16	,	,	PUNCT
inlawrev-3979	1403	17	1990	1990	NUM
inlawrev-3979	1403	18	,	,	PUNCT
inlawrev-3979	1403	19	1996	1996	NUM
inlawrev-3979	1403	20	,	,	PUNCT
inlawrev-3979	1403	21	1997	1997	NUM
inlawrev-3979	1403	22	,	,	PUNCT
inlawrev-3979	1403	23	and	and	CCONJ
inlawrev-3979	1403	24	2005	2005	NUM
inlawrev-3979	1403	25	.	.	PUNCT
inlawrev-3979	1404	1	439	439	NUM
inlawrev-3979	1404	2	this	this	DET
inlawrev-3979	1404	3	documentation	documentation	NOUN
inlawrev-3979	1404	4	valued	value	VERB
inlawrev-3979	1404	5	the	the	DET
inlawrev-3979	1404	6	property	property	NOUN
inlawrev-3979	1404	7	between	between	ADP
inlawrev-3979	1404	8	$	$	SYM
inlawrev-3979	1404	9	250,000	250,000	NUM
inlawrev-3979	1404	10	and	and	CCONJ
inlawrev-3979	1404	11	$	$	SYM
inlawrev-3979	1404	12	540,000	540,000	NUM
inlawrev-3979	1404	13	during	during	ADP
inlawrev-3979	1404	14	those	those	DET
inlawrev-3979	1404	15	years	year	NOUN
inlawrev-3979	1404	16	.	.	PUNCT
inlawrev-3979	1405	1	440	440	NUM
inlawrev-3979	1405	2	to	to	PART
inlawrev-3979	1405	3	overturn	overturn	VERB
inlawrev-3979	1405	4	a	a	DET
inlawrev-3979	1405	5	btr	btr	NOUN
inlawrev-3979	1405	6	final	final	ADJ
inlawrev-3979	1405	7	determination	determination	NOUN
inlawrev-3979	1405	8	,	,	PUNCT
inlawrev-3979	1405	9	"	"	PUNCT
inlawrev-3979	1405	10	the	the	DET
inlawrev-3979	1405	11	party	party	NOUN
inlawrev-3979	1405	12	seeking	seek	VERB
inlawrev-3979	1405	13	reversal	reversal	NOUN
inlawrev-3979	1405	14	must	must	AUX
inlawrev-3979	1405	15	have	have	AUX
inlawrev-3979	1405	16	submitted	submit	VERB
inlawrev-3979	1405	17	,	,	PUNCT
inlawrev-3979	1405	18	during	during	ADP
inlawrev-3979	1405	19	the	the	DET
inlawrev-3979	1405	20	administrative	administrative	ADJ
inlawrev-3979	1405	21	hearing	hearing	NOUN
inlawrev-3979	1405	22	process	process	NOUN
inlawrev-3979	1405	23	,	,	PUNCT
inlawrev-3979	1405	24	probative	probative	ADJ
inlawrev-3979	1405	25	evidence	evidence	NOUN
inlawrev-3979	1405	26	regarding	regard	VERB
inlawrev-3979	1405	27	the	the	DET
inlawrev-3979	1405	28	alleged	allege	VERB
inlawrev-3979	1405	29	assessment	assessment	NOUN
inlawrev-3979	1405	30	error	error	NOUN
inlawrev-3979	1405	31	.	.	PUNCT
inlawrev-3979	1405	32	"	"	PUNCT
inlawrev-3979	1406	1	441	441	NUM
inlawrev-3979	1406	2	real	real	ADJ
inlawrev-3979	1406	3	property	property	NOUN
inlawrev-3979	1406	4	in	in	ADP
inlawrev-3979	1406	5	indiana	indiana	PROPN
inlawrev-3979	1406	6	is	be	AUX
inlawrev-3979	1406	7	assessed	assess	VERB
inlawrev-3979	1406	8	428	428	NUM
inlawrev-3979	1406	9	.	.	PUNCT
inlawrev-3979	1407	1	i	i	PRON
inlawrev-3979	1407	2	d.	d.	PROPN
inlawrev-3979	1407	3	at	at	ADP
inlawrev-3979	1407	4	*	*	PROPN
inlawrev-3979	1407	5	6	6	NUM
inlawrev-3979	1407	6	.	.	NOUN
inlawrev-3979	1407	7	429	429	NUM
inlawrev-3979	1407	8	.	.	PUNCT
inlawrev-3979	1408	1	i	i	PRON
inlawrev-3979	1408	2	d.	d.	VERB
inlawrev-3979	1408	3	at	at	ADP
inlawrev-3979	1408	4	*	*	NOUN
inlawrev-3979	1408	5	5	5	NUM
inlawrev-3979	1408	6	(	(	PUNCT
inlawrev-3979	1408	7	citing	cite	VERB
inlawrev-3979	1408	8	50	50	NUM
inlawrev-3979	1408	9	ind	ind	NOUN
inlawrev-3979	1408	10	.	.	PUNCT
inlawrev-3979	1409	1	admin	admin	AUX
inlawrev-3979	1409	2	.	.	PUNCT
inlawrev-3979	1409	3	code	code	PROPN
inlawrev-3979	1409	4	2.210	2.210	NUM
inlawrev-3979	1409	5	-	-	SYM
inlawrev-3979	1409	6	6	6	NUM
inlawrev-3979	1409	7	.	.	PUNCT
inlawrev-3979	1409	8	1(a)(3)(a	1(a)(3)(a	NUM
inlawrev-3979	1409	9	)	)	PUNCT
inlawrev-3979	1409	10	(	(	PUNCT
inlawrev-3979	1409	11	1996	1996	NUM
inlawrev-3979	1409	12	)	)	PUNCT
inlawrev-3979	1409	13	(	(	PUNCT
inlawrev-3979	1409	14	repealed	repeal	VERB
inlawrev-3979	1409	15	2002	2002	NUM
inlawrev-3979	1409	16	)	)	PUNCT
inlawrev-3979	1409	17	)	)	PUNCT
inlawrev-3979	1409	18	.	.	PUNCT
inlawrev-3979	1410	1	430	430	NUM
inlawrev-3979	1410	2	.	.	PUNCT
inlawrev-3979	1411	1	i	i	PRON
inlawrev-3979	1411	2	d.	d.	VERB
inlawrev-3979	1411	3	the	the	DET
inlawrev-3979	1411	4	tax	tax	NOUN
inlawrev-3979	1411	5	court	court	NOUN
inlawrev-3979	1411	6	cited	cite	VERB
inlawrev-3979	1411	7	canal	canal	PROPN
inlawrev-3979	1411	8	square	square	PROPN
inlawrev-3979	1411	9	limited	limited	ADJ
inlawrev-3979	1411	10	partnership	partnership	NOUN
inlawrev-3979	1411	11	v.	v.	ADP
inlawrev-3979	1411	12	state	state	PROPN
inlawrev-3979	1411	13	board	board	PROPN
inlawrev-3979	1411	14	of	of	ADP
inlawrev-3979	1411	15	tax	tax	NOUN
inlawrev-3979	1411	16	commissioners	commissioner	NOUN
inlawrev-3979	1411	17	,	,	PUNCT
inlawrev-3979	1411	18	694	694	NUM
inlawrev-3979	1411	19	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1411	20	801	801	NUM
inlawrev-3979	1411	21	,	,	PUNCT
inlawrev-3979	1411	22	805	805	NUM
inlawrev-3979	1411	23	(	(	PUNCT
inlawrev-3979	1411	24	ind	ind	NOUN
inlawrev-3979	1411	25	.	.	PUNCT
inlawrev-3979	1412	1	tax	tax	PROPN
inlawrev-3979	1412	2	ct	ct	PROPN
inlawrev-3979	1412	3	.	.	PROPN
inlawrev-3979	1412	4	1998	1998	NUM
inlawrev-3979	1412	5	)	)	PUNCT
inlawrev-3979	1412	6	,	,	PUNCT
inlawrev-3979	1412	7	for	for	ADP
inlawrev-3979	1412	8	the	the	DET
inlawrev-3979	1412	9	proposition	proposition	NOUN
inlawrev-3979	1412	10	that	that	SCONJ
inlawrev-3979	1412	11	the	the	DET
inlawrev-3979	1412	12	btr	btr	PROPN
inlawrev-3979	1412	13	must	must	AUX
inlawrev-3979	1412	14	deal	deal	VERB
inlawrev-3979	1412	15	with	with	ADP
inlawrev-3979	1412	16	a	a	DET
inlawrev-3979	1412	17	taxpayer	taxpayer	NOUN
inlawrev-3979	1412	18	's	's	PART
inlawrev-3979	1412	19	probative	probative	ADJ
inlawrev-3979	1412	20	evidence	evidence	NOUN
inlawrev-3979	1412	21	in	in	ADP
inlawrev-3979	1412	22	a	a	DET
inlawrev-3979	1412	23	meaningful	meaningful	ADJ
inlawrev-3979	1412	24	manner	manner	NOUN
inlawrev-3979	1412	25	when	when	SCONJ
inlawrev-3979	1412	26	it	it	PRON
inlawrev-3979	1412	27	is	be	AUX
inlawrev-3979	1412	28	offered	offer	VERB
inlawrev-3979	1412	29	and	and	CCONJ
inlawrev-3979	1412	30	can	can	AUX
inlawrev-3979	1412	31	not	not	PART
inlawrev-3979	1412	32	simply	simply	ADV
inlawrev-3979	1412	33	ignore	ignore	VERB
inlawrev-3979	1412	34	the	the	DET
inlawrev-3979	1412	35	evidence	evidence	NOUN
inlawrev-3979	1412	36	.	.	PUNCT
inlawrev-3979	1413	1	i	i	PRON
inlawrev-3979	1413	2	d.	d.	PROPN
inlawrev-3979	1413	3	431	431	NUM
inlawrev-3979	1413	4	.	.	PUNCT
inlawrev-3979	1414	1	i	i	PRON
inlawrev-3979	1414	2	d.	d.	PROPN
inlawrev-3979	1414	3	432	432	NUM
inlawrev-3979	1414	4	.	.	PUNCT
inlawrev-3979	1415	1	i	i	PRON
inlawrev-3979	1415	2	d.	d.	VERB
inlawrev-3979	1415	3	at	at	ADP
inlawrev-3979	1415	4	*	*	PROPN
inlawrev-3979	1415	5	6	6	NUM
inlawrev-3979	1415	6	.	.	NOUN
inlawrev-3979	1415	7	433	433	NUM
inlawrev-3979	1415	8	.	.	PUNCT
inlawrev-3979	1416	1	i	i	PRON
inlawrev-3979	1416	2	d.	d.	PROPN
inlawrev-3979	1416	3	434	434	NUM
inlawrev-3979	1416	4	.	.	PUNCT
inlawrev-3979	1417	1	no	no	INTJ
inlawrev-3979	1417	2	.	.	NOUN
inlawrev-3979	1417	3	49t10	49t10	NUM
inlawrev-3979	1417	4	-	-	PUNCT
inlawrev-3979	1417	5	0606	0606	NUM
inlawrev-3979	1417	6	-	-	PUNCT
inlawrev-3979	1417	7	ta-52	ta-52	PRON
inlawrev-3979	1417	8	,	,	PUNCT
inlawrev-3979	1417	9	2007	2007	NUM
inlawrev-3979	1417	10	wl	wl	NOUN
inlawrev-3979	1417	11	247813	247813	NUM
inlawrev-3979	1417	12	(	(	PUNCT
inlawrev-3979	1417	13	ind	ind	NOUN
inlawrev-3979	1417	14	.	.	PUNCT
inlawrev-3979	1418	1	tax	tax	PROPN
inlawrev-3979	1419	1	ct	ct	PROPN
inlawrev-3979	1419	2	.	.	PUNCT
inlawrev-3979	1420	1	may	may	AUX
inlawrev-3979	1420	2	18	18	NUM
inlawrev-3979	1420	3	,	,	PUNCT
inlawrev-3979	1420	4	2007	2007	NUM
inlawrev-3979	1420	5	)	)	PUNCT
inlawrev-3979	1420	6	(	(	PUNCT
inlawrev-3979	1420	7	unpublished	unpublished	ADJ
inlawrev-3979	1420	8	table	table	NOUN
inlawrev-3979	1420	9	decision	decision	NOUN
inlawrev-3979	1420	10	)	)	PUNCT
inlawrev-3979	1420	11	,	,	PUNCT
inlawrev-3979	1420	12	trans	trans	PROPN
inlawrev-3979	1420	13	,	,	PUNCT
inlawrev-3979	1420	14	denied	deny	VERB
inlawrev-3979	1420	15	,	,	PUNCT
inlawrev-3979	1420	16	869	869	NUM
inlawrev-3979	1420	17	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1420	18	(	(	PUNCT
inlawrev-3979	1420	19	ind	ind	NOUN
inlawrev-3979	1420	20	.	.	PUNCT
inlawrev-3979	1420	21	2007	2007	NUM
inlawrev-3979	1420	22	)	)	PUNCT
inlawrev-3979	1420	23	.	.	PUNCT
inlawrev-3979	1421	1	435	435	NUM
inlawrev-3979	1421	2	.	.	PUNCT
inlawrev-3979	1422	1	w.	w.	PROPN
inlawrev-3979	1422	2	at*l	at*l	PROPN
inlawrev-3979	1422	3	.	.	PUNCT
inlawrev-3979	1423	1	436	436	NUM
inlawrev-3979	1423	2	.	.	PUNCT
inlawrev-3979	1424	1	i	i	PRON
inlawrev-3979	1424	2	d.	d.	PROPN
inlawrev-3979	1424	3	437	437	NUM
inlawrev-3979	1424	4	.	.	PUNCT
inlawrev-3979	1425	1	i	i	PRON
inlawrev-3979	1425	2	d.	d.	PROPN
inlawrev-3979	1425	3	the	the	DET
inlawrev-3979	1425	4	parking	parking	NOUN
inlawrev-3979	1425	5	lot	lot	NOUN
inlawrev-3979	1425	6	was	be	AUX
inlawrev-3979	1425	7	assessed	assess	VERB
inlawrev-3979	1425	8	at	at	ADP
inlawrev-3979	1425	9	$	$	SYM
inlawrev-3979	1425	10	33,700	33,700	NUM
inlawrev-3979	1425	11	and	and	CCONJ
inlawrev-3979	1425	12	the	the	DET
inlawrev-3979	1425	13	lot	lot	NOUN
inlawrev-3979	1425	14	containing	contain	VERB
inlawrev-3979	1425	15	the	the	DET
inlawrev-3979	1425	16	office	office	NOUN
inlawrev-3979	1425	17	building	building	NOUN
inlawrev-3979	1425	18	was	be	AUX
inlawrev-3979	1425	19	assessed	assess	VERB
inlawrev-3979	1425	20	at	at	ADP
inlawrev-3979	1425	21	$	$	SYM
inlawrev-3979	1425	22	572,000	572,000	NUM
inlawrev-3979	1425	23	.	.	PUNCT
inlawrev-3979	1426	1	i	i	PRON
inlawrev-3979	1426	2	d.	d.	PROPN
inlawrev-3979	1426	3	438	438	NUM
inlawrev-3979	1426	4	.	.	PUNCT
inlawrev-3979	1427	1	i	i	PRON
inlawrev-3979	1427	2	d.	d.	VERB
inlawrev-3979	1427	3	at	at	ADP
inlawrev-3979	1427	4	*	*	PROPN
inlawrev-3979	1427	5	2	2	NUM
inlawrev-3979	1427	6	.	.	NOUN
inlawrev-3979	1427	7	439	439	NUM
inlawrev-3979	1427	8	.	.	PUNCT
inlawrev-3979	1428	1	i	i	PRON
inlawrev-3979	1428	2	d.	d.	PROPN
inlawrev-3979	1428	3	440	440	NUM
inlawrev-3979	1428	4	.	.	PUNCT
inlawrev-3979	1429	1	i	i	PRON
inlawrev-3979	1429	2	d.	d.	PROPN
inlawrev-3979	1429	3	441	441	NUM
inlawrev-3979	1429	4	.	.	PUNCT
inlawrev-3979	1430	1	i	i	PRON
inlawrev-3979	1430	2	d.	d.	VERB
inlawrev-3979	1430	3	at	at	ADP
inlawrev-3979	1430	4	*	*	PROPN
inlawrev-3979	1430	5	1	1	NUM
inlawrev-3979	1430	6	(	(	PUNCT
inlawrev-3979	1430	7	citing	cite	VERB
inlawrev-3979	1430	8	osolo	osolo	PROPN
inlawrev-3979	1430	9	twp	twp	PROPN
inlawrev-3979	1430	10	.	.	PUNCT
inlawrev-3979	1431	1	assessor	assessor	PROPN
inlawrev-3979	1431	2	v.	v.	PROPN
inlawrev-3979	1431	3	elkhart	elkhart	PROPN
inlawrev-3979	1431	4	maple	maple	PROPN
inlawrev-3979	1431	5	lane	lane	PROPN
inlawrev-3979	1431	6	assocs	assocs	PROPN
inlawrev-3979	1431	7	.	.	PROPN
inlawrev-3979	1431	8	,	,	PUNCT
inlawrev-3979	1431	9	789	789	NUM
inlawrev-3979	1431	10	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1431	11	109	109	NUM
inlawrev-3979	1431	12	,	,	PUNCT
inlawrev-3979	1431	13	1	1	NUM
inlawrev-3979	1431	14	1	1	NUM
inlawrev-3979	1431	15	1	1	NUM
inlawrev-3979	1431	16	(	(	PUNCT
inlawrev-3979	1431	17	ind	ind	NOUN
inlawrev-3979	1431	18	.	.	PUNCT
inlawrev-3979	1432	1	tax	tax	PROPN
inlawrev-3979	1432	2	ct	ct	PROPN
inlawrev-3979	1432	3	.	.	PROPN
inlawrev-3979	1432	4	2003	2003	NUM
inlawrev-3979	1432	5	)	)	PUNCT
inlawrev-3979	1432	6	)	)	PUNCT
inlawrev-3979	1432	7	.	.	PUNCT
inlawrev-3979	1433	1	2008	2008	NUM
inlawrev-3979	1433	2	]	]	PUNCT
inlawrev-3979	1433	3	tax	tax	NOUN
inlawrev-3979	1433	4	law	law	NOUN
inlawrev-3979	1433	5	1309	1309	NUM
inlawrev-3979	1433	6	based	base	VERB
inlawrev-3979	1433	7	on	on	ADP
inlawrev-3979	1433	8	its	its	PRON
inlawrev-3979	1433	9	"	"	PUNCT
inlawrev-3979	1433	10	true	true	ADJ
inlawrev-3979	1433	11	tax	tax	NOUN
inlawrev-3979	1433	12	value	value	NOUN
inlawrev-3979	1433	13	,	,	PUNCT
inlawrev-3979	1433	14	"	"	PUNCT
inlawrev-3979	1433	15	which	which	PRON
inlawrev-3979	1433	16	is	be	AUX
inlawrev-3979	1433	17	determined	determine	VERB
inlawrev-3979	1433	18	by	by	ADP
inlawrev-3979	1433	19	the	the	DET
inlawrev-3979	1433	20	property	property	NOUN
inlawrev-3979	1433	21	's	's	PART
inlawrev-3979	1433	22	market	market	NOUN
inlawrev-3979	1433	23	valuein	valuein	NOUN
inlawrev-3979	1433	24	-	-	PUNCT
inlawrev-3979	1433	25	use	use	NOUN
inlawrev-3979	1433	26	for	for	ADP
inlawrev-3979	1433	27	its	its	PRON
inlawrev-3979	1433	28	current	current	ADJ
inlawrev-3979	1433	29	use	use	NOUN
inlawrev-3979	1433	30	.	.	PUNCT
inlawrev-3979	1434	1	442	442	NUM
inlawrev-3979	1434	2	even	even	ADV
inlawrev-3979	1434	3	if	if	SCONJ
inlawrev-3979	1434	4	an	an	DET
inlawrev-3979	1434	5	assessor	assessor	NOUN
inlawrev-3979	1434	6	errs	err	VERB
inlawrev-3979	1434	7	in	in	ADP
inlawrev-3979	1434	8	applying	apply	VERB
inlawrev-3979	1434	9	the	the	DET
inlawrev-3979	1434	10	promulgated	promulgate	VERB
inlawrev-3979	1434	11	guidelines	guideline	NOUN
inlawrev-3979	1434	12	,	,	PUNCT
inlawrev-3979	1434	13	the	the	DET
inlawrev-3979	1434	14	assessment	assessment	NOUN
inlawrev-3979	1434	15	is	be	AUX
inlawrev-3979	1434	16	not	not	PART
inlawrev-3979	1434	17	to	to	PART
inlawrev-3979	1434	18	be	be	AUX
inlawrev-3979	1434	19	invalidated	invalidated	ADJ
inlawrev-3979	1434	20	unless	unless	SCONJ
inlawrev-3979	1434	21	it	it	PRON
inlawrev-3979	1434	22	is	be	AUX
inlawrev-3979	1434	23	an	an	DET
inlawrev-3979	1434	24	inaccurate	inaccurate	ADJ
inlawrev-3979	1434	25	reflection	reflection	NOUN
inlawrev-3979	1434	26	of	of	ADP
inlawrev-3979	1434	27	the	the	DET
inlawrev-3979	1434	28	property	property	NOUN
inlawrev-3979	1434	29	's	's	PART
inlawrev-3979	1434	30	market	market	NOUN
inlawrev-3979	1434	31	value	value	NOUN
inlawrev-3979	1434	32	-	-	PUNCT
inlawrev-3979	1434	33	in	in	ADP
inlawrev-3979	1434	34	-	-	PUNCT
inlawrev-3979	1434	35	use	use	NOUN
inlawrev-3979	1434	36	.	.	PUNCT
inlawrev-3979	1435	1	443	443	NUM
inlawrev-3979	1435	2	therefore	therefore	ADV
inlawrev-3979	1435	3	,	,	PUNCT
inlawrev-3979	1435	4	the	the	DET
inlawrev-3979	1435	5	taxpayer	taxpayer	NOUN
inlawrev-3979	1435	6	challenging	challenge	VERB
inlawrev-3979	1435	7	an	an	DET
inlawrev-3979	1435	8	assessment	assessment	NOUN
inlawrev-3979	1435	9	must	must	AUX
inlawrev-3979	1435	10	provide	provide	VERB
inlawrev-3979	1435	11	evidence	evidence	NOUN
inlawrev-3979	1435	12	that	that	SCONJ
inlawrev-3979	1435	13	the	the	DET
inlawrev-3979	1435	14	property	property	NOUN
inlawrev-3979	1435	15	's	's	PART
inlawrev-3979	1435	16	assessed	assess	VERB
inlawrev-3979	1435	17	value	value	NOUN
inlawrev-3979	1435	18	is	be	AUX
inlawrev-3979	1435	19	not	not	PART
inlawrev-3979	1435	20	an	an	DET
inlawrev-3979	1435	21	accurate	accurate	ADJ
inlawrev-3979	1435	22	reflection	reflection	NOUN
inlawrev-3979	1435	23	of	of	ADP
inlawrev-3979	1435	24	its	its	PRON
inlawrev-3979	1435	25	market	market	NOUN
inlawrev-3979	1435	26	value	value	NOUN
inlawrev-3979	1435	27	-	-	PUNCT
inlawrev-3979	1435	28	in	in	ADP
inlawrev-3979	1435	29	-	-	PUNCT
inlawrev-3979	1435	30	use	use	NOUN
inlawrev-3979	1435	31	.	.	PUNCT
inlawrev-3979	1436	1	444	444	NUM
inlawrev-3979	1436	2	boht	boht	ADV
inlawrev-3979	1436	3	failed	fail	VERB
inlawrev-3979	1436	4	to	to	PART
inlawrev-3979	1436	5	meet	meet	VERB
inlawrev-3979	1436	6	its	its	PRON
inlawrev-3979	1436	7	burden	burden	NOUN
inlawrev-3979	1436	8	because	because	SCONJ
inlawrev-3979	1436	9	the	the	DET
inlawrev-3979	1436	10	evidence	evidence	NOUN
inlawrev-3979	1436	11	that	that	PRON
inlawrev-3979	1436	12	boht	boht	AUX
inlawrev-3979	1436	13	provided	provide	VERB
inlawrev-3979	1436	14	did	do	AUX
inlawrev-3979	1436	15	not	not	PART
inlawrev-3979	1436	16	reflect	reflect	VERB
inlawrev-3979	1436	17	the	the	DET
inlawrev-3979	1436	18	property	property	NOUN
inlawrev-3979	1436	19	's	's	PART
inlawrev-3979	1436	20	market	market	NOUN
inlawrev-3979	1436	21	value	value	NOUN
inlawrev-3979	1436	22	-	-	PUNCT
inlawrev-3979	1436	23	in	in	ADP
inlawrev-3979	1436	24	-	-	PUNCT
inlawrev-3979	1436	25	use	use	NOUN
inlawrev-3979	1436	26	as	as	ADP
inlawrev-3979	1436	27	of	of	ADP
inlawrev-3979	1436	28	january	january	PROPN
inlawrev-3979	1436	29	1	1	NUM
inlawrev-3979	1436	30	,	,	PUNCT
inlawrev-3979	1436	31	1999	1999	NUM
inlawrev-3979	1436	32	.	.	PUNCT
inlawrev-3979	1437	1	445	445	NUM
inlawrev-3979	1437	2	"	"	PUNCT
inlawrev-3979	1437	3	indiana	indiana	PROPN
inlawrev-3979	1437	4	's	's	PART
inlawrev-3979	1437	5	assessment	assessment	NOUN
inlawrev-3979	1437	6	regulations	regulation	NOUN
inlawrev-3979	1437	7	provide	provide	VERB
inlawrev-3979	1437	8	that	that	SCONJ
inlawrev-3979	1437	9	a	a	DET
inlawrev-3979	1437	10	2002	2002	NUM
inlawrev-3979	1437	11	general	general	ADJ
inlawrev-3979	1437	12	assessment	assessment	NOUN
inlawrev-3979	1437	13	is	be	AUX
inlawrev-3979	1437	14	to	to	PART
inlawrev-3979	1437	15	reflect	reflect	VERB
inlawrev-3979	1437	16	a	a	DET
inlawrev-3979	1437	17	property	property	NOUN
inlawrev-3979	1437	18	's	's	PART
inlawrev-3979	1437	19	market	market	NOUN
inlawrev-3979	1437	20	value	value	NOUN
inlawrev-3979	1437	21	-	-	PUNCT
inlawrev-3979	1437	22	in	in	ADP
inlawrev-3979	1437	23	-	-	PUNCT
inlawrev-3979	1437	24	use	use	NOUN
inlawrev-3979	1437	25	as	as	ADP
inlawrev-3979	1437	26	of	of	ADP
inlawrev-3979	1437	27	january	january	PROPN
inlawrev-3979	1437	28	1	1	NUM
inlawrev-3979	1437	29	,	,	PUNCT
inlawrev-3979	1437	30	1999	1999	NUM
inlawrev-3979	1437	31	.	.	PUNCT
inlawrev-3979	1437	32	"	"	PUNCT
inlawrev-3979	1438	1	446	446	NUM
inlawrev-3979	1438	2	without	without	ADP
inlawrev-3979	1438	3	explaining	explain	VERB
inlawrev-3979	1438	4	how	how	SCONJ
inlawrev-3979	1438	5	the	the	DET
inlawrev-3979	1438	6	evidence	evidence	NOUN
inlawrev-3979	1438	7	regarding	regard	VERB
inlawrev-3979	1438	8	the	the	DET
inlawrev-3979	1438	9	years	year	NOUN
inlawrev-3979	1438	10	presented	present	VERB
inlawrev-3979	1438	11	by	by	ADP
inlawrev-3979	1438	12	boht	boht	NOUN
inlawrev-3979	1438	13	relate	relate	VERB
inlawrev-3979	1438	14	to	to	ADP
inlawrev-3979	1438	15	the	the	DET
inlawrev-3979	1438	16	january	january	PROPN
inlawrev-3979	1438	17	1	1	NUM
inlawrev-3979	1438	18	,	,	PUNCT
inlawrev-3979	1438	19	1999	1999	NUM
inlawrev-3979	1438	20	value	value	NOUN
inlawrev-3979	1438	21	,	,	PUNCT
inlawrev-3979	1438	22	the	the	DET
inlawrev-3979	1438	23	evidence	evidence	NOUN
inlawrev-3979	1438	24	boht	boht	AUX
inlawrev-3979	1438	25	provided	provide	VERB
inlawrev-3979	1438	26	means	mean	VERB
inlawrev-3979	1438	27	nothing.447	nothing.447	VERB
inlawrev-3979	1438	28	the	the	DET
inlawrev-3979	1438	29	line	line	NOUN
inlawrev-3979	1438	30	graph	graph	NOUN
inlawrev-3979	1438	31	submitted	submit	VERB
inlawrev-3979	1438	32	by	by	ADP
inlawrev-3979	1438	33	boht	boht	NOUN
inlawrev-3979	1438	34	charting	chart	VERB
inlawrev-3979	1438	35	the	the	DET
inlawrev-3979	1438	36	trend	trend	NOUN
inlawrev-3979	1438	37	of	of	ADP
inlawrev-3979	1438	38	the	the	DET
inlawrev-3979	1438	39	appraisals	appraisal	NOUN
inlawrev-3979	1438	40	and	and	CCONJ
inlawrev-3979	1438	41	estimates	estimate	NOUN
inlawrev-3979	1438	42	of	of	ADP
inlawrev-3979	1438	43	value	value	NOUN
inlawrev-3979	1438	44	is	be	AUX
inlawrev-3979	1438	45	only	only	ADV
inlawrev-3979	1438	46	a	a	DET
inlawrev-3979	1438	47	"	"	PUNCT
inlawrev-3979	1438	48	guesstimate	guesstimate	NOUN
inlawrev-3979	1438	49	"	"	PUNCT
inlawrev-3979	1438	50	of	of	ADP
inlawrev-3979	1438	51	the	the	DET
inlawrev-3979	1438	52	property	property	NOUN
inlawrev-3979	1438	53	's	's	PART
inlawrev-3979	1438	54	1999	1999	NUM
inlawrev-3979	1438	55	value	value	NOUN
inlawrev-3979	1438	56	and	and	CCONJ
inlawrev-3979	1438	57	does	do	AUX
inlawrev-3979	1438	58	not	not	PART
inlawrev-3979	1438	59	specify	specify	VERB
inlawrev-3979	1438	60	the	the	DET
inlawrev-3979	1438	61	property	property	NOUN
inlawrev-3979	1438	62	's	's	PART
inlawrev-3979	1438	63	market	market	NOUN
inlawrev-3979	1438	64	value	value	NOUN
inlawrev-3979	1438	65	-	-	PUNCT
inlawrev-3979	1438	66	in	in	ADP
inlawrev-3979	1438	67	-	-	PUNCT
inlawrev-3979	1438	68	use	use	NOUN
inlawrev-3979	1438	69	for	for	ADP
inlawrev-3979	1438	70	january	january	PROPN
inlawrev-3979	1438	71	1	1	NUM
inlawrev-3979	1438	72	,	,	PUNCT
inlawrev-3979	1438	73	1999	1999	NUM
inlawrev-3979	1438	74	,	,	PUNCT
inlawrev-3979	1438	75	even	even	ADV
inlawrev-3979	1438	76	if	if	SCONJ
inlawrev-3979	1438	77	it	it	PRON
inlawrev-3979	1438	78	does	do	AUX
inlawrev-3979	1438	79	indicate	indicate	VERB
inlawrev-3979	1438	80	a	a	DET
inlawrev-3979	1438	81	downward	downward	ADJ
inlawrev-3979	1438	82	trend	trend	NOUN
inlawrev-3979	1438	83	.	.	PUNCT
inlawrev-3979	1439	1	448	448	NUM
inlawrev-3979	1440	1	the	the	DET
inlawrev-3979	1440	2	tax	tax	NOUN
inlawrev-3979	1440	3	court	court	NOUN
inlawrev-3979	1440	4	affirmed	affirm	VERB
inlawrev-3979	1440	5	the	the	DET
inlawrev-3979	1440	6	btr	btr	PROPN
inlawrev-3979	1440	7	's	's	PART
inlawrev-3979	1440	8	final	final	ADJ
inlawrev-3979	1440	9	determination.449	determination.449	NOUN
inlawrev-3979	1440	10	11	11	NUM
inlawrev-3979	1440	11	.	.	PUNCT
inlawrev-3979	1441	1	scherwood	scherwood	PROPN
inlawrev-3979	1441	2	golf	golf	NOUN
inlawrev-3979	1441	3	concessions	concession	NOUN
inlawrev-3979	1441	4	,	,	PUNCT
inlawrev-3979	1441	5	inc	inc	PROPN
inlawrev-3979	1441	6	.	.	PROPN
inlawrev-3979	1442	1	v.	v.	ADP
inlawrev-3979	1442	2	department	department	PROPN
inlawrev-3979	1442	3	of	of	ADP
inlawrev-3979	1442	4	local	local	ADJ
inlawrev-3979	1442	5	government	government	NOUN
inlawrev-3979	1442	6	finance	finance	NOUN
inlawrev-3979	1442	7	.	.	PUNCT
inlawrev-3979	1443	1	450	450	NUM
inlawrev-3979	1443	2	—	—	PUNCT
inlawrev-3979	1443	3	scherwood	scherwood	NOUN
inlawrev-3979	1443	4	golf	golf	NOUN
inlawrev-3979	1443	5	concessions	concession	NOUN
inlawrev-3979	1443	6	,	,	PUNCT
inlawrev-3979	1443	7	inc	inc	PROPN
inlawrev-3979	1443	8	.	.	PROPN
inlawrev-3979	1443	9	(	(	PUNCT
inlawrev-3979	1443	10	"	"	PUNCT
inlawrev-3979	1443	11	scherwood	scherwood	NOUN
inlawrev-3979	1443	12	"	"	PUNCT
inlawrev-3979	1443	13	)	)	PUNCT
inlawrev-3979	1443	14	initiated	initiate	VERB
inlawrev-3979	1443	15	this	this	DET
inlawrev-3979	1443	16	action	action	NOUN
inlawrev-3979	1443	17	on	on	ADP
inlawrev-3979	1443	18	february	february	PROPN
inlawrev-3979	1443	19	21	21	NUM
inlawrev-3979	1443	20	,	,	PUNCT
inlawrev-3979	1443	21	2006	2006	NUM
inlawrev-3979	1443	22	,	,	PUNCT
inlawrev-3979	1443	23	appealing	appeal	VERB
inlawrev-3979	1443	24	the	the	DET
inlawrev-3979	1443	25	2002	2002	NUM
inlawrev-3979	1443	26	assessment	assessment	NOUN
inlawrev-3979	1443	27	of	of	ADP
inlawrev-3979	1443	28	two	two	NUM
inlawrev-3979	1443	29	of	of	ADP
inlawrev-3979	1443	30	its	its	PRON
inlawrev-3979	1443	31	parcels	parcel	NOUN
inlawrev-3979	1443	32	which	which	PRON
inlawrev-3979	1443	33	were	be	AUX
inlawrev-3979	1443	34	located	locate	VERB
inlawrev-3979	1443	35	in	in	ADP
inlawrev-3979	1443	36	lake	lake	PROPN
inlawrev-3979	1443	37	county	county	PROPN
inlawrev-3979	1443	38	,	,	PUNCT
inlawrev-3979	1443	39	indiana	indiana	PROPN
inlawrev-3979	1443	40	.	.	PUNCT
inlawrev-3979	1444	1	451	451	NUM
inlawrev-3979	1444	2	one	one	NUM
inlawrev-3979	1444	3	of	of	ADP
inlawrev-3979	1444	4	the	the	DET
inlawrev-3979	1444	5	parcels	parcel	NOUN
inlawrev-3979	1444	6	contained	contain	VERB
inlawrev-3979	1444	7	an	an	DET
inlawrev-3979	1444	8	eighteen	eighteen	NUM
inlawrev-3979	1444	9	hole	hole	NOUN
inlawrev-3979	1444	10	golf	golf	NOUN
inlawrev-3979	1444	11	course	course	NOUN
inlawrev-3979	1444	12	on	on	ADP
inlawrev-3979	1444	13	forty	forty	NUM
inlawrev-3979	1444	14	acres	acre	NOUN
inlawrev-3979	1444	15	and	and	CCONJ
inlawrev-3979	1444	16	the	the	DET
inlawrev-3979	1444	17	other	other	ADJ
inlawrev-3979	1444	18	parcel	parcel	NOUN
inlawrev-3979	1444	19	contained	contain	VERB
inlawrev-3979	1444	20	a	a	DET
inlawrev-3979	1444	21	commercial	commercial	ADJ
inlawrev-3979	1444	22	clubhouse	clubhouse	NOUN
inlawrev-3979	1444	23	and	and	CCONJ
inlawrev-3979	1444	24	parking	parking	NOUN
inlawrev-3979	1444	25	lot	lot	NOUN
inlawrev-3979	1444	26	on	on	ADP
inlawrev-3979	1444	27	5.85	5.85	NUM
inlawrev-3979	1444	28	acres	acre	NOUN
inlawrev-3979	1444	29	.	.	PUNCT
inlawrev-3979	1445	1	452	452	NUM
inlawrev-3979	1445	2	scherwood	scherwood	NOUN
inlawrev-3979	1445	3	appealed	appeal	VERB
inlawrev-3979	1445	4	the	the	DET
inlawrev-3979	1445	5	dlgf	dlgf	NOUN
inlawrev-3979	1445	6	's	's	PART
inlawrev-3979	1445	7	assessments	assessment	NOUN
inlawrev-3979	1445	8	of	of	ADP
inlawrev-3979	1445	9	the	the	DET
inlawrev-3979	1445	10	parcels	parcel	NOUN
inlawrev-3979	1445	11	based	base	VERB
inlawrev-3979	1445	12	on	on	ADP
inlawrev-3979	1445	13	the	the	DET
inlawrev-3979	1445	14	belief	belief	NOUN
inlawrev-3979	1445	15	that	that	SCONJ
inlawrev-3979	1445	16	the	the	DET
inlawrev-3979	1445	17	assessed	assessed	ADJ
inlawrev-3979	1445	18	values	value	NOUN
inlawrev-3979	1445	19	were	be	AUX
inlawrev-3979	1445	20	too	too	ADV
inlawrev-3979	1445	21	high	high	ADJ
inlawrev-3979	1445	22	.	.	PUNCT
inlawrev-3979	1446	1	453	453	NUM
inlawrev-3979	1446	2	this	this	DET
inlawrev-3979	1446	3	appeal	appeal	NOUN
inlawrev-3979	1446	4	follows	follow	VERB
inlawrev-3979	1446	5	the	the	DET
inlawrev-3979	1446	6	btr	btr	PROPN
inlawrev-3979	1446	7	's	's	PART
inlawrev-3979	1446	8	final	final	ADJ
inlawrev-3979	1446	9	determination	determination	NOUN
inlawrev-3979	1446	10	that	that	PRON
inlawrev-3979	1446	11	upheld	uphold	VERB
inlawrev-3979	1446	12	the	the	DET
inlawrev-3979	1446	13	dlgf	dlgf	NOUN
inlawrev-3979	1446	14	's	's	PART
inlawrev-3979	1446	15	assessment.454	assessment.454	PROPN
inlawrev-3979	1446	16	scherwood	scherwood	NOUN
inlawrev-3979	1446	17	argued	argue	VERB
inlawrev-3979	1446	18	that	that	SCONJ
inlawrev-3979	1446	19	the	the	DET
inlawrev-3979	1446	20	btr	btr	PROPN
inlawrev-3979	1446	21	's	's	PART
inlawrev-3979	1446	22	determination	determination	NOUN
inlawrev-3979	1446	23	was	be	AUX
inlawrev-3979	1446	24	erroneous	erroneous	ADJ
inlawrev-3979	1446	25	,	,	PUNCT
inlawrev-3979	1446	26	because	because	SCONJ
inlawrev-3979	1446	27	that	that	DET
inlawrev-3979	1446	28	determination	determination	NOUN
inlawrev-3979	1446	29	,	,	PUNCT
inlawrev-3979	1446	30	which	which	PRON
inlawrev-3979	1446	31	was	be	AUX
inlawrev-3979	1446	32	established	establish	VERB
inlawrev-3979	1446	33	during	during	ADP
inlawrev-3979	1446	34	the	the	DET
inlawrev-3979	1446	35	administrative	administrative	ADJ
inlawrev-3979	1446	36	hearing	hearing	NOUN
inlawrev-3979	1446	37	meant	mean	VERB
inlawrev-3979	1446	38	that	that	SCONJ
inlawrev-3979	1446	39	golf	golf	NOUN
inlawrev-3979	1446	40	courses	course	NOUN
inlawrev-3979	1446	41	in	in	ADP
inlawrev-3979	1446	42	the	the	DET
inlawrev-3979	1446	43	township	township	NOUN
inlawrev-3979	1446	44	were	be	AUX
inlawrev-3979	1446	45	not	not	PART
inlawrev-3979	1446	46	"	"	PUNCT
inlawrev-3979	1446	47	assessed	assess	VERB
inlawrev-3979	1446	48	in	in	ADP
inlawrev-3979	1446	49	a	a	DET
inlawrev-3979	1446	50	uniform	uniform	NOUN
inlawrev-3979	1446	51	,	,	PUNCT
inlawrev-3979	1446	52	equal	equal	ADJ
inlawrev-3979	1446	53	or	or	CCONJ
inlawrev-3979	1446	54	consistent	consistent	ADJ
inlawrev-3979	1446	55	manner	manner	NOUN
inlawrev-3979	1446	56	.	.	PUNCT
inlawrev-3979	1446	57	"	"	PUNCT
inlawrev-3979	1447	1	455	455	NUM
inlawrev-3979	1447	2	scherwood	scherwood	PROPN
inlawrev-3979	1447	3	'	'	PART
inlawrev-3979	1447	4	s	s	PART
inlawrev-3979	1447	5	argument	argument	NOUN
inlawrev-3979	1447	6	was	be	AUX
inlawrev-3979	1447	7	based	base	VERB
inlawrev-3979	1447	8	on	on	ADP
inlawrev-3979	1447	9	the	the	DET
inlawrev-3979	1447	10	fact	fact	NOUN
inlawrev-3979	1447	11	that	that	SCONJ
inlawrev-3979	1447	12	a	a	DET
inlawrev-3979	1447	13	nearby	nearby	ADJ
inlawrev-3979	1447	14	"	"	PUNCT
inlawrev-3979	1447	15	nicer	nice	ADJ
inlawrev-3979	1447	16	and	and	CCONJ
inlawrev-3979	1447	17	newer	new	ADJ
inlawrev-3979	1447	18	"	"	PUNCT
inlawrev-3979	1447	19	golf	golf	NOUN
inlawrev-3979	1447	20	course	course	NOUN
inlawrev-3979	1447	21	had	have	AUX
inlawrev-3979	1447	22	a	a	DET
inlawrev-3979	1447	23	lower	lower	ADV
inlawrev-3979	1447	24	assessed	assessed	ADJ
inlawrev-3979	1447	25	442	442	NUM
inlawrev-3979	1447	26	.	.	PUNCT
inlawrev-3979	1448	1	i	i	PRON
inlawrev-3979	1448	2	d.	d.	VERB
inlawrev-3979	1448	3	at	at	ADP
inlawrev-3979	1448	4	*	*	PROPN
inlawrev-3979	1448	5	2	2	NUM
inlawrev-3979	1448	6	(	(	PUNCT
inlawrev-3979	1448	7	citing	cite	VERB
inlawrev-3979	1448	8	2002	2002	NUM
inlawrev-3979	1448	9	real	real	ADJ
inlawrev-3979	1448	10	property	property	NOUN
inlawrev-3979	1448	11	assessment	assessment	NOUN
inlawrev-3979	1448	12	manual	manual	NOUN
inlawrev-3979	1448	13	2	2	NUM
inlawrev-3979	1448	14	(	(	PUNCT
inlawrev-3979	1448	15	2004	2004	NUM
inlawrev-3979	1448	16	)	)	PUNCT
inlawrev-3979	1448	17	)	)	PUNCT
inlawrev-3979	1448	18	.	.	PUNCT
inlawrev-3979	1449	1	443	443	X
inlawrev-3979	1449	2	.	.	PUNCT
inlawrev-3979	1450	1	i	i	PRON
inlawrev-3979	1450	2	d.	d.	PROPN
inlawrev-3979	1450	3	444	444	NUM
inlawrev-3979	1450	4	.	.	PUNCT
inlawrev-3979	1451	1	i	i	PRON
inlawrev-3979	1451	2	d.	d.	PROPN
inlawrev-3979	1451	3	445	445	NUM
inlawrev-3979	1451	4	.	.	PUNCT
inlawrev-3979	1452	1	i	i	PRON
inlawrev-3979	1452	2	d.	d.	PROPN
inlawrev-3979	1452	3	446	446	NUM
inlawrev-3979	1452	4	.	.	PUNCT
inlawrev-3979	1453	1	i	i	PRON
inlawrev-3979	1453	2	d.	d.	PROPN
inlawrev-3979	1453	3	(	(	PUNCT
inlawrev-3979	1453	4	citing	cite	VERB
inlawrev-3979	1453	5	2002	2002	NUM
inlawrev-3979	1453	6	real	real	ADJ
inlawrev-3979	1453	7	property	property	NOUN
inlawrev-3979	1453	8	assessment	assessment	NOUN
inlawrev-3979	1453	9	manual	manual	NOUN
inlawrev-3979	1453	10	4	4	NUM
inlawrev-3979	1453	11	(	(	PUNCT
inlawrev-3979	1453	12	2004	2004	NUM
inlawrev-3979	1453	13	)	)	PUNCT
inlawrev-3979	1453	14	)	)	PUNCT
inlawrev-3979	1453	15	.	.	PUNCT
inlawrev-3979	1454	1	447	447	NUM
inlawrev-3979	1454	2	.	.	PUNCT
inlawrev-3979	1455	1	i	i	PRON
inlawrev-3979	1455	2	d.	d.	PROPN
inlawrev-3979	1455	3	448	448	NUM
inlawrev-3979	1455	4	.	.	PUNCT
inlawrev-3979	1456	1	i	i	PRON
inlawrev-3979	1456	2	d.	d.	PROPN
inlawrev-3979	1456	3	at*3	at*3	PROPN
inlawrev-3979	1456	4	.	.	PUNCT
inlawrev-3979	1457	1	449	449	NUM
inlawrev-3979	1457	2	.	.	PUNCT
inlawrev-3979	1458	1	i	i	PRON
inlawrev-3979	1458	2	d.	d.	PROPN
inlawrev-3979	1458	3	450	450	NUM
inlawrev-3979	1458	4	.	.	PUNCT
inlawrev-3979	1459	1	no	no	INTJ
inlawrev-3979	1459	2	.	.	NOUN
inlawrev-3979	1459	3	49t10	49t10	NUM
inlawrev-3979	1459	4	-	-	PUNCT
inlawrev-3979	1459	5	0602	0602	NUM
inlawrev-3979	1459	6	-	-	PUNCT
inlawrev-3979	1459	7	ta-18	ta-18	NOUN
inlawrev-3979	1459	8	,	,	PUNCT
inlawrev-3979	1459	9	2007	2007	NUM
inlawrev-3979	1459	10	wl	wl	SYM
inlawrev-3979	1459	11	247809	247809	NUM
inlawrev-3979	1459	12	(	(	PUNCT
inlawrev-3979	1459	13	ind	ind	NOUN
inlawrev-3979	1459	14	.	.	PUNCT
inlawrev-3979	1460	1	tax	tax	PROPN
inlawrev-3979	1460	2	ct	ct	PROPN
inlawrev-3979	1460	3	.	.	PUNCT
inlawrev-3979	1461	1	jan	jan	PROPN
inlawrev-3979	1461	2	.	.	PROPN
inlawrev-3979	1461	3	30	30	NUM
inlawrev-3979	1461	4	,	,	PUNCT
inlawrev-3979	1461	5	2007	2007	NUM
inlawrev-3979	1461	6	)	)	PUNCT
inlawrev-3979	1461	7	(	(	PUNCT
inlawrev-3979	1461	8	unpublished	unpublished	ADJ
inlawrev-3979	1461	9	table	table	NOUN
inlawrev-3979	1461	10	decision	decision	NOUN
inlawrev-3979	1461	11	)	)	PUNCT
inlawrev-3979	1461	12	.	.	PUNCT
inlawrev-3979	1462	1	451	451	NUM
inlawrev-3979	1462	2	.	.	PUNCT
inlawrev-3979	1463	1	i	i	PRON
inlawrev-3979	1463	2	d.	d.	PROPN
inlawrev-3979	1463	3	at*l	at*l	PROPN
inlawrev-3979	1463	4	.	.	PROPN
inlawrev-3979	1463	5	452	452	NUM
inlawrev-3979	1463	6	.	.	PUNCT
inlawrev-3979	1464	1	i	i	PRON
inlawrev-3979	1464	2	d.	d.	PROPN
inlawrev-3979	1464	3	453	453	NUM
inlawrev-3979	1464	4	.	.	PUNCT
inlawrev-3979	1465	1	i	i	PRON
inlawrev-3979	1465	2	d.	d.	PROPN
inlawrev-3979	1465	3	the	the	DET
inlawrev-3979	1465	4	golf	golf	NOUN
inlawrev-3979	1465	5	course	course	NOUN
inlawrev-3979	1465	6	was	be	AUX
inlawrev-3979	1465	7	assessed	assess	VERB
inlawrev-3979	1465	8	with	with	ADP
inlawrev-3979	1465	9	a	a	DET
inlawrev-3979	1465	10	total	total	ADJ
inlawrev-3979	1465	11	value	value	NOUN
inlawrev-3979	1465	12	of	of	ADP
inlawrev-3979	1465	13	$	$	SYM
inlawrev-3979	1465	14	860,500	860,500	NUM
inlawrev-3979	1465	15	and	and	CCONJ
inlawrev-3979	1465	16	the	the	DET
inlawrev-3979	1465	17	clubhouse	clubhouse	NOUN
inlawrev-3979	1465	18	and	and	CCONJ
inlawrev-3979	1465	19	parking	parking	NOUN
inlawrev-3979	1465	20	lot	lot	NOUN
inlawrev-3979	1465	21	were	be	AUX
inlawrev-3979	1465	22	assessed	assess	VERB
inlawrev-3979	1465	23	with	with	ADP
inlawrev-3979	1465	24	a	a	DET
inlawrev-3979	1465	25	total	total	ADJ
inlawrev-3979	1465	26	value	value	NOUN
inlawrev-3979	1465	27	of	of	ADP
inlawrev-3979	1465	28	$	$	SYM
inlawrev-3979	1465	29	574,100	574,100	NUM
inlawrev-3979	1465	30	.	.	PUNCT
inlawrev-3979	1466	1	i	i	PRON
inlawrev-3979	1466	2	d.	d.	PROPN
inlawrev-3979	1466	3	454	454	NUM
inlawrev-3979	1466	4	.	.	PUNCT
inlawrev-3979	1467	1	i	i	PRON
inlawrev-3979	1468	1	d	d	PROPN
inlawrev-3979	1468	2	455	455	PROPN
inlawrev-3979	1468	3	.	.	PUNCT
inlawrev-3979	1469	1	i	i	PRON
inlawrev-3979	1469	2	d.	d.	PROPN
inlawrev-3979	1469	3	1310	1310	NUM
inlawrev-3979	1469	4	indiana	indiana	PROPN
inlawrev-3979	1469	5	law	law	PROPN
inlawrev-3979	1469	6	review	review	NOUN
inlawrev-3979	1470	1	[	[	X
inlawrev-3979	1470	2	vol	vol	NOUN
inlawrev-3979	1470	3	.	.	NOUN
inlawrev-3979	1470	4	4	4	NUM
inlawrev-3979	1470	5	1	1	NUM
inlawrev-3979	1470	6	:	:	SYM
inlawrev-3979	1470	7	1	1	NUM
inlawrev-3979	1470	8	27	27	NUM
inlawrev-3979	1470	9	1	1	NUM
inlawrev-3979	1470	10	value	value	NOUN
inlawrev-3979	1470	11	.	.	PUNCT
inlawrev-3979	1471	1	456	456	NUM
inlawrev-3979	1471	2	to	to	PART
inlawrev-3979	1471	3	support	support	VERB
inlawrev-3979	1471	4	its	its	PRON
inlawrev-3979	1471	5	argument	argument	NOUN
inlawrev-3979	1471	6	,	,	PUNCT
inlawrev-3979	1471	7	scherwood	scherwood	NOUN
inlawrev-3979	1471	8	provided	provide	VERB
inlawrev-3979	1471	9	evidence	evidence	NOUN
inlawrev-3979	1471	10	in	in	ADP
inlawrev-3979	1471	11	the	the	DET
inlawrev-3979	1471	12	form	form	NOUN
inlawrev-3979	1471	13	of	of	ADP
inlawrev-3979	1471	14	property	property	NOUN
inlawrev-3979	1471	15	records	record	NOUN
inlawrev-3979	1471	16	cards	card	NOUN
inlawrev-3979	1471	17	for	for	ADP
inlawrev-3979	1471	18	the	the	DET
inlawrev-3979	1471	19	"	"	PUNCT
inlawrev-3979	1471	20	nicer	nice	ADJ
inlawrev-3979	1471	21	and	and	CCONJ
inlawrev-3979	1471	22	newer	new	ADJ
inlawrev-3979	1471	23	"	"	PUNCT
inlawrev-3979	1471	24	golf	golf	NOUN
inlawrev-3979	1471	25	course	course	NOUN
inlawrev-3979	1471	26	and	and	CCONJ
inlawrev-3979	1471	27	the	the	DET
inlawrev-3979	1471	28	testimony	testimony	NOUN
inlawrev-3979	1471	29	of	of	ADP
inlawrev-3979	1471	30	its	its	PRON
inlawrev-3979	1471	31	attorney	attorney	NOUN
inlawrev-3979	1471	32	representative	representative	NOUN
inlawrev-3979	1471	33	regarding	regard	VERB
inlawrev-3979	1471	34	both	both	PRON
inlawrev-3979	1471	35	of	of	ADP
inlawrev-3979	1471	36	the	the	DET
inlawrev-3979	1471	37	courses	course	NOUN
inlawrev-3979	1471	38	'	'	PART
inlawrev-3979	1471	39	characteristics	characteristic	NOUN
inlawrev-3979	1471	40	.	.	PUNCT
inlawrev-3979	1472	1	457	457	NUM
inlawrev-3979	1473	1	no	no	DET
inlawrev-3979	1473	2	market	market	NOUN
inlawrev-3979	1473	3	value	value	NOUN
inlawrev-3979	1473	4	-	-	PUNCT
inlawrev-3979	1473	5	in	in	ADP
inlawrev-3979	1473	6	-	-	PUNCT
inlawrev-3979	1473	7	use	use	NOUN
inlawrev-3979	1473	8	evidence	evidence	NOUN
inlawrev-3979	1473	9	was	be	AUX
inlawrev-3979	1473	10	offered	offer	VERB
inlawrev-3979	1473	11	.	.	PUNCT
inlawrev-3979	1474	1	458	458	NUM
inlawrev-3979	1474	2	article	article	NOUN
inlawrev-3979	1474	3	x	x	NOUN
inlawrev-3979	1474	4	,	,	PUNCT
inlawrev-3979	1474	5	section	section	NOUN
inlawrev-3979	1474	6	1	1	NUM
inlawrev-3979	1474	7	of	of	ADP
inlawrev-3979	1474	8	the	the	DET
inlawrev-3979	1474	9	indiana	indiana	PROPN
inlawrev-3979	1474	10	constitution	constitution	PROPN
inlawrev-3979	1474	11	"	"	PUNCT
inlawrev-3979	1474	12	has	have	AUX
inlawrev-3979	1474	13	long	long	ADV
inlawrev-3979	1474	14	been	be	AUX
inlawrev-3979	1474	15	held	hold	VERB
inlawrev-3979	1474	16	to	to	PART
inlawrev-3979	1474	17	require	require	VERB
inlawrev-3979	1474	18	:	:	PUNCT
inlawrev-3979	1474	19	(	(	PUNCT
inlawrev-3979	1474	20	1	1	X
inlawrev-3979	1474	21	)	)	PUNCT
inlawrev-3979	1474	22	uniformity	uniformity	NOUN
inlawrev-3979	1474	23	and	and	CCONJ
inlawrev-3979	1474	24	equality	equality	NOUN
inlawrev-3979	1474	25	in	in	ADP
inlawrev-3979	1474	26	assessment	assessment	NOUN
inlawrev-3979	1474	27	,	,	PUNCT
inlawrev-3979	1474	28	(	(	PUNCT
inlawrev-3979	1474	29	2	2	X
inlawrev-3979	1474	30	)	)	PUNCT
inlawrev-3979	1474	31	uniformity	uniformity	NOUN
inlawrev-3979	1474	32	and	and	CCONJ
inlawrev-3979	1474	33	equality	equality	NOUN
inlawrev-3979	1474	34	as	as	ADP
inlawrev-3979	1474	35	to	to	ADP
inlawrev-3979	1474	36	the	the	DET
inlawrev-3979	1474	37	rate	rate	NOUN
inlawrev-3979	1474	38	of	of	ADP
inlawrev-3979	1474	39	taxation	taxation	NOUN
inlawrev-3979	1474	40	,	,	PUNCT
inlawrev-3979	1474	41	and	and	CCONJ
inlawrev-3979	1474	42	(	(	PUNCT
inlawrev-3979	1474	43	3	3	X
inlawrev-3979	1474	44	)	)	PUNCT
inlawrev-3979	1474	45	a	a	DET
inlawrev-3979	1474	46	just	just	ADJ
inlawrev-3979	1474	47	valuation	valuation	NOUN
inlawrev-3979	1474	48	for	for	ADP
inlawrev-3979	1474	49	taxation	taxation	NOUN
inlawrev-3979	1474	50	of	of	ADP
inlawrev-3979	1474	51	all	all	DET
inlawrev-3979	1474	52	property	property	NOUN
inlawrev-3979	1474	53	.	.	PUNCT
inlawrev-3979	1474	54	"	"	PUNCT
inlawrev-3979	1475	1	459	459	NUM
inlawrev-3979	1475	2	prior	prior	ADV
inlawrev-3979	1475	3	to	to	ADP
inlawrev-3979	1475	4	2002	2002	NUM
inlawrev-3979	1475	5	,	,	PUNCT
inlawrev-3979	1475	6	the	the	DET
inlawrev-3979	1475	7	uniformity	uniformity	NOUN
inlawrev-3979	1475	8	and	and	CCONJ
inlawrev-3979	1475	9	equality	equality	NOUN
inlawrev-3979	1475	10	of	of	ADP
inlawrev-3979	1475	11	assessments	assessment	NOUN
inlawrev-3979	1475	12	was	be	AUX
inlawrev-3979	1475	13	determined	determine	VERB
inlawrev-3979	1475	14	by	by	ADP
inlawrev-3979	1475	15	looking	look	VERB
inlawrev-3979	1475	16	at	at	ADP
inlawrev-3979	1475	17	how	how	SCONJ
inlawrev-3979	1475	18	the	the	DET
inlawrev-3979	1475	19	regulations	regulation	NOUN
inlawrev-3979	1475	20	were	be	AUX
inlawrev-3979	1475	21	applied	apply	VERB
inlawrev-3979	1475	22	to	to	ADP
inlawrev-3979	1475	23	comparable	comparable	ADJ
inlawrev-3979	1475	24	properties	property	NOUN
inlawrev-3979	1475	25	.	.	PUNCT
inlawrev-3979	1476	1	460	460	NUM
inlawrev-3979	1476	2	however	however	ADV
inlawrev-3979	1476	3	,	,	PUNCT
inlawrev-3979	1476	4	the	the	DET
inlawrev-3979	1476	5	indiana	indiana	PROPN
inlawrev-3979	1476	6	property	property	NOUN
inlawrev-3979	1476	7	tax	tax	NOUN
inlawrev-3979	1476	8	assessment	assessment	NOUN
inlawrev-3979	1476	9	system	system	NOUN
inlawrev-3979	1476	10	changed	change	VERB
inlawrev-3979	1476	11	in	in	ADP
inlawrev-3979	1476	12	2002	2002	NUM
inlawrev-3979	1476	13	,	,	PUNCT
inlawrev-3979	1476	14	and	and	CCONJ
inlawrev-3979	1476	15	a	a	DET
inlawrev-3979	1476	16	new	new	ADJ
inlawrev-3979	1476	17	system	system	NOUN
inlawrev-3979	1476	18	was	be	AUX
inlawrev-3979	1476	19	developed	develop	VERB
inlawrev-3979	1476	20	that	that	PRON
inlawrev-3979	1476	21	could	could	AUX
inlawrev-3979	1476	22	objectively	objectively	ADV
inlawrev-3979	1476	23	determine	determine	VERB
inlawrev-3979	1476	24	the	the	DET
inlawrev-3979	1476	25	true	true	ADJ
inlawrev-3979	1476	26	tax	tax	NOUN
inlawrev-3979	1476	27	value	value	NOUN
inlawrev-3979	1476	28	of	of	ADP
inlawrev-3979	1476	29	property	property	NOUN
inlawrev-3979	1476	30	through	through	ADP
inlawrev-3979	1476	31	its	its	PRON
inlawrev-3979	1476	32	market	market	NOUN
inlawrev-3979	1476	33	value	value	NOUN
inlawrev-3979	1476	34	-	-	PUNCT
inlawrev-3979	1476	35	inuse	inuse	NOUN
inlawrev-3979	1476	36	.	.	PUNCT
inlawrev-3979	1477	1	461	461	NUM
inlawrev-3979	1477	2	now	now	ADV
inlawrev-3979	1477	3	,	,	PUNCT
inlawrev-3979	1477	4	there	there	PRON
inlawrev-3979	1477	5	is	be	VERB
inlawrev-3979	1477	6	a	a	DET
inlawrev-3979	1477	7	presumption	presumption	NOUN
inlawrev-3979	1477	8	that	that	SCONJ
inlawrev-3979	1477	9	the	the	DET
inlawrev-3979	1477	10	assessment	assessment	NOUN
inlawrev-3979	1477	11	process	process	NOUN
inlawrev-3979	1477	12	accurately	accurately	ADV
inlawrev-3979	1477	13	measures	measure	VERB
inlawrev-3979	1477	14	a	a	DET
inlawrev-3979	1477	15	property	property	NOUN
inlawrev-3979	1477	16	's	's	PART
inlawrev-3979	1477	17	market	market	NOUN
inlawrev-3979	1477	18	value	value	NOUN
inlawrev-3979	1477	19	-	-	PUNCT
inlawrev-3979	1477	20	in	in	ADP
inlawrev-3979	1477	21	-	-	PUNCT
inlawrev-3979	1477	22	use	use	NOUN
inlawrev-3979	1477	23	.	.	PUNCT
inlawrev-3979	1478	1	462	462	NUM
inlawrev-3979	1479	1	if	if	SCONJ
inlawrev-3979	1479	2	a	a	DET
inlawrev-3979	1479	3	taxpayer	taxpayer	NOUN
inlawrev-3979	1479	4	offers	offer	VERB
inlawrev-3979	1479	5	relevant	relevant	ADJ
inlawrev-3979	1479	6	evidence	evidence	NOUN
inlawrev-3979	1479	7	of	of	ADP
inlawrev-3979	1479	8	the	the	DET
inlawrev-3979	1479	9	property	property	NOUN
inlawrev-3979	1479	10	'	'	PART
inlawrev-3979	1479	11	s	s	NOUN
inlawrev-3979	1479	12	market	market	NOUN
inlawrev-3979	1479	13	value	value	NOUN
inlawrev-3979	1479	14	-	-	PUNCT
inlawrev-3979	1479	15	in	in	ADP
inlawrev-3979	1479	16	-	-	PUNCT
inlawrev-3979	1479	17	use	use	NOUN
inlawrev-3979	1479	18	,	,	PUNCT
inlawrev-3979	1479	19	then	then	ADV
inlawrev-3979	1479	20	this	this	DET
inlawrev-3979	1479	21	presumption	presumption	NOUN
inlawrev-3979	1479	22	may	may	AUX
inlawrev-3979	1479	23	be	be	AUX
inlawrev-3979	1479	24	rebutted	rebut	VERB
inlawrev-3979	1479	25	.	.	PUNCT
inlawrev-3979	1480	1	463	463	NUM
inlawrev-3979	1480	2	there	there	PRON
inlawrev-3979	1480	3	is	be	VERB
inlawrev-3979	1480	4	no	no	DET
inlawrev-3979	1480	5	requirement	requirement	NOUN
inlawrev-3979	1480	6	that	that	SCONJ
inlawrev-3979	1480	7	uniform	uniform	ADJ
inlawrev-3979	1480	8	procedures	procedure	NOUN
inlawrev-3979	1480	9	be	be	AUX
inlawrev-3979	1480	10	used	use	VERB
inlawrev-3979	1480	11	to	to	PART
inlawrev-3979	1480	12	arrive	arrive	VERB
inlawrev-3979	1480	13	at	at	ADP
inlawrev-3979	1480	14	a	a	DET
inlawrev-3979	1480	15	"	"	PUNCT
inlawrev-3979	1480	16	uniform	uniform	ADJ
inlawrev-3979	1480	17	and	and	CCONJ
inlawrev-3979	1480	18	equal	equal	ADJ
inlawrev-3979	1480	19	rate	rate	NOUN
inlawrev-3979	1480	20	"	"	PUNCT
inlawrev-3979	1480	21	of	of	ADP
inlawrev-3979	1480	22	assessment	assessment	NOUN
inlawrev-3979	1480	23	.	.	PUNCT
inlawrev-3979	1481	1	464	464	NUM
inlawrev-3979	1481	2	scherwood	scherwood	NOUN
inlawrev-3979	1481	3	did	do	AUX
inlawrev-3979	1481	4	not	not	PART
inlawrev-3979	1481	5	provide	provide	VERB
inlawrev-3979	1481	6	evidence	evidence	NOUN
inlawrev-3979	1481	7	that	that	SCONJ
inlawrev-3979	1481	8	its	its	PRON
inlawrev-3979	1481	9	assessment	assessment	NOUN
inlawrev-3979	1481	10	was	be	AUX
inlawrev-3979	1481	11	erroneous	erroneous	ADJ
inlawrev-3979	1481	12	or	or	CCONJ
inlawrev-3979	1481	13	that	that	SCONJ
inlawrev-3979	1481	14	it	it	PRON
inlawrev-3979	1481	15	was	be	AUX
inlawrev-3979	1481	16	assessed	assess	VERB
inlawrev-3979	1481	17	in	in	ADP
inlawrev-3979	1481	18	a	a	DET
inlawrev-3979	1481	19	"	"	PUNCT
inlawrev-3979	1481	20	non	non	ADJ
inlawrev-3979	1481	21	-	-	ADJ
inlawrev-3979	1481	22	uniform	uniform	ADJ
inlawrev-3979	1481	23	manner	manner	NOUN
inlawrev-3979	1481	24	"	"	PUNCT
inlawrev-3979	1481	25	with	with	ADP
inlawrev-3979	1481	26	the	the	DET
inlawrev-3979	1481	27	other	other	ADJ
inlawrev-3979	1481	28	township	township	NOUN
inlawrev-3979	1481	29	golf	golf	NOUN
inlawrev-3979	1481	30	courses	course	NOUN
inlawrev-3979	1481	31	,	,	PUNCT
inlawrev-3979	1481	32	because	because	SCONJ
inlawrev-3979	1481	33	scherwood	scherwood	NOUN
inlawrev-3979	1481	34	did	do	AUX
inlawrev-3979	1481	35	not	not	PART
inlawrev-3979	1481	36	demonstrate	demonstrate	VERB
inlawrev-3979	1481	37	the	the	DET
inlawrev-3979	1481	38	market	market	NOUN
inlawrev-3979	1481	39	value	value	NOUN
inlawrev-3979	1481	40	-	-	PUNCT
inlawrev-3979	1481	41	in	in	ADP
inlawrev-3979	1481	42	-	-	PUNCT
inlawrev-3979	1481	43	use	use	NOUN
inlawrev-3979	1481	44	of	of	ADP
inlawrev-3979	1481	45	its	its	PRON
inlawrev-3979	1481	46	golf	golf	NOUN
inlawrev-3979	1481	47	course	course	NOUN
inlawrev-3979	1481	48	or	or	CCONJ
inlawrev-3979	1481	49	the	the	DET
inlawrev-3979	1481	50	comparable	comparable	ADJ
inlawrev-3979	1481	51	golf	golf	NOUN
inlawrev-3979	1481	52	course	course	NOUN
inlawrev-3979	1481	53	.	.	PUNCT
inlawrev-3979	1482	1	465	465	NUM
inlawrev-3979	1482	2	the	the	DET
inlawrev-3979	1482	3	btr	btr	PROPN
inlawrev-3979	1482	4	's	's	PART
inlawrev-3979	1482	5	final	final	ADJ
inlawrev-3979	1482	6	determination	determination	NOUN
inlawrev-3979	1482	7	was	be	AUX
inlawrev-3979	1482	8	affirmed.466	affirmed.466	PROPN
inlawrev-3979	1482	9	12	12	NUM
inlawrev-3979	1482	10	.	.	PUNCT
inlawrev-3979	1483	1	indianapolis	indianapolis	PROPN
inlawrev-3979	1483	2	racquet	racquet	VERB
inlawrev-3979	1483	3	club	club	PROPN
inlawrev-3979	1483	4	,	,	PUNCT
inlawrev-3979	1483	5	inc	inc	PROPN
inlawrev-3979	1483	6	.	.	PROPN
inlawrev-3979	1484	1	v.	v.	PROPN
inlawrev-3979	1484	2	lawrence	lawrence	PROPN
inlawrev-3979	1484	3	township	township	PROPN
inlawrev-3979	1484	4	(	(	PUNCT
inlawrev-3979	1484	5	marion	marion	PROPN
inlawrev-3979	1484	6	county	county	PROPN
inlawrev-3979	1484	7	)	)	PUNCT
inlawrev-3979	1484	8	assessor	assessor	NOUN
inlawrev-3979	1484	9	.	.	PUNCT
inlawrev-3979	1485	1	467	467	NUM
inlawrev-3979	1485	2	—	—	PUNCT
inlawrev-3979	1485	3	indianapolis	indianapolis	PROPN
inlawrev-3979	1485	4	racquet	racquet	VERB
inlawrev-3979	1485	5	club	club	PROPN
inlawrev-3979	1485	6	,	,	PUNCT
inlawrev-3979	1485	7	inc	inc	PROPN
inlawrev-3979	1485	8	.	.	PROPN
inlawrev-3979	1486	1	(	(	PUNCT
inlawrev-3979	1486	2	"	"	PUNCT
inlawrev-3979	1486	3	irc	irc	NOUN
inlawrev-3979	1486	4	"	"	PUNCT
inlawrev-3979	1486	5	)	)	PUNCT
inlawrev-3979	1486	6	initiated	initiate	VERB
inlawrev-3979	1486	7	three	three	NUM
inlawrev-3979	1486	8	tax	tax	NOUN
inlawrev-3979	1486	9	appeals	appeal	NOUN
inlawrev-3979	1486	10	on	on	ADP
inlawrev-3979	1486	11	december	december	PROPN
inlawrev-3979	1486	12	12	12	NUM
inlawrev-3979	1486	13	,	,	PUNCT
inlawrev-3979	1486	14	2003	2003	NUM
inlawrev-3979	1486	15	,	,	PUNCT
inlawrev-3979	1486	16	appealing	appeal	VERB
inlawrev-3979	1486	17	the	the	DET
inlawrev-3979	1486	18	1989	1989	NUM
inlawrev-3979	1486	19	,	,	PUNCT
inlawrev-3979	1486	20	1991	1991	NUM
inlawrev-3979	1486	21	,	,	PUNCT
inlawrev-3979	1486	22	and	and	CCONJ
inlawrev-3979	1486	23	1995	1995	NUM
inlawrev-3979	1486	24	property	property	NOUN
inlawrev-3979	1486	25	assessments	assessment	NOUN
inlawrev-3979	1486	26	of	of	ADP
inlawrev-3979	1486	27	its	its	PRON
inlawrev-3979	1486	28	tennis	tennis	NOUN
inlawrev-3979	1486	29	facility	facility	NOUN
inlawrev-3979	1486	30	improvement	improvement	NOUN
inlawrev-3979	1486	31	located	locate	VERB
inlawrev-3979	1486	32	in	in	ADP
inlawrev-3979	1486	33	marion	marion	PROPN
inlawrev-3979	1486	34	county	county	PROPN
inlawrev-3979	1486	35	,	,	PUNCT
inlawrev-3979	1486	36	indiana	indiana	PROPN
inlawrev-3979	1486	37	.	.	PUNCT
inlawrev-3979	1487	1	468	468	NUM
inlawrev-3979	1488	1	irc	irc	PROPN
inlawrev-3979	1488	2	's	's	PART
inlawrev-3979	1488	3	tennis	tennis	NOUN
inlawrev-3979	1488	4	facility	facility	NOUN
inlawrev-3979	1488	5	consisted	consist	VERB
inlawrev-3979	1488	6	of	of	ADP
inlawrev-3979	1488	7	eight	eight	NUM
inlawrev-3979	1488	8	indoor	indoor	ADJ
inlawrev-3979	1488	9	tennis	tennis	NOUN
inlawrev-3979	1488	10	courts	court	NOUN
inlawrev-3979	1488	11	.	.	PUNCT
inlawrev-3979	1489	1	469	469	NUM
inlawrev-3979	1489	2	irc	irc	PROPN
inlawrev-3979	1489	3	s	s	PROPN
inlawrev-3979	1489	4	tennis	tennis	NOUN
inlawrev-3979	1489	5	facility	facility	NOUN
inlawrev-3979	1489	6	was	be	AUX
inlawrev-3979	1489	7	assessed	assess	VERB
inlawrev-3979	1489	8	during	during	ADP
inlawrev-3979	1489	9	the	the	DET
inlawrev-3979	1489	10	years	year	NOUN
inlawrev-3979	1489	11	at	at	ADP
inlawrev-3979	1489	12	issue	issue	NOUN
inlawrev-3979	1489	13	with	with	ADP
inlawrev-3979	1489	14	the	the	DET
inlawrev-3979	1489	15	general	general	ADJ
inlawrev-3979	1489	16	commercial	commercial	ADJ
inlawrev-3979	1489	17	industrial	industrial	NOUN
inlawrev-3979	1489	18	(	(	PUNCT
inlawrev-3979	1489	19	"	"	PUNCT
inlawrev-3979	1489	20	go	go	VERB
inlawrev-3979	1489	21	"	"	PUNCT
inlawrev-3979	1489	22	)	)	PUNCT
inlawrev-3979	1489	23	light	light	ADJ
inlawrev-3979	1489	24	warehouse	warehouse	NOUN
inlawrev-3979	1489	25	cost	cost	NOUN
inlawrev-3979	1489	26	schedule	schedule	NOUN
inlawrev-3979	1489	27	and	and	CCONJ
inlawrev-3979	1489	28	the	the	DET
inlawrev-3979	1489	29	forty	forty	NUM
inlawrev-3979	1489	30	-	-	PUNCT
inlawrev-3979	1489	31	year	year	NOUN
inlawrev-3979	1489	32	life	life	NOUN
inlawrev-3979	1489	33	expectancy	expectancy	NOUN
inlawrev-3979	1489	34	table	table	NOUN
inlawrev-3979	1489	35	by	by	ADP
inlawrev-3979	1489	36	the	the	DET
inlawrev-3979	1489	37	lawrence	lawrence	PROPN
inlawrev-3979	1489	38	township	township	PROPN
inlawrev-3979	1489	39	assessor	assessor	NOUN
inlawrev-3979	1489	40	(	(	PUNCT
inlawrev-3979	1489	41	"	"	PUNCT
inlawrev-3979	1489	42	assessor	assessor	NOUN
inlawrev-3979	1489	43	"	"	PUNCT
inlawrev-3979	1489	44	)	)	PUNCT
inlawrev-3979	1489	45	.	.	PUNCT
inlawrev-3979	1490	1	470	470	NUM
inlawrev-3979	1490	2	this	this	DET
inlawrev-3979	1490	3	appeal	appeal	NOUN
inlawrev-3979	1490	4	followed	follow	VERB
inlawrev-3979	1490	5	the	the	DET
inlawrev-3979	1490	6	456	456	NUM
inlawrev-3979	1490	7	.	.	PUNCT
inlawrev-3979	1491	1	i	i	PRON
inlawrev-3979	1491	2	d.	d.	PROPN
inlawrev-3979	1491	3	457	457	NUM
inlawrev-3979	1491	4	.	.	PUNCT
inlawrev-3979	1492	1	i	i	PRON
inlawrev-3979	1492	2	d.	d.	VERB
inlawrev-3979	1492	3	at	at	ADP
inlawrev-3979	1492	4	*	*	PROPN
inlawrev-3979	1492	5	2	2	NUM
inlawrev-3979	1492	6	.	.	PUNCT
inlawrev-3979	1492	7	458	458	NUM
inlawrev-3979	1492	8	.	.	PUNCT
inlawrev-3979	1493	1	i	i	PRON
inlawrev-3979	1493	2	d.	d.	PROPN
inlawrev-3979	1493	3	459	459	NUM
inlawrev-3979	1493	4	.	.	PUNCT
inlawrev-3979	1494	1	i	i	PRON
inlawrev-3979	1494	2	d.	d.	PROPN
inlawrev-3979	1494	3	(	(	PUNCT
inlawrev-3979	1494	4	citing	cite	VERB
inlawrev-3979	1494	5	indianapolis	indianapolis	PROPN
inlawrev-3979	1494	6	historic	historic	ADJ
inlawrev-3979	1494	7	partners	partner	NOUN
inlawrev-3979	1494	8	v.	v.	ADP
inlawrev-3979	1494	9	1228	1228	NUM
inlawrev-3979	1494	10	(	(	PUNCT
inlawrev-3979	1494	11	ind	ind	NOUN
inlawrev-3979	1494	12	.	.	PUNCT
inlawrev-3979	1495	1	taxct	taxct	PROPN
inlawrev-3979	1495	2	.	.	PUNCT
inlawrev-3979	1496	1	1998	1998	NUM
inlawrev-3979	1496	2	)	)	PUNCT
inlawrev-3979	1496	3	)	)	PUNCT
inlawrev-3979	1496	4	.	.	PUNCT
inlawrev-3979	1497	1	460	460	NUM
inlawrev-3979	1497	2	.	.	PUNCT
inlawrev-3979	1498	1	i	i	PRON
inlawrev-3979	1498	2	d	d	PROPN
inlawrev-3979	1498	3	,	,	PUNCT
inlawrev-3979	1498	4	state	state	PROPN
inlawrev-3979	1498	5	bd	bd	PROPN
inlawrev-3979	1498	6	.	.	PROPN
inlawrev-3979	1498	7	of	of	ADP
inlawrev-3979	1498	8	tax	tax	NOUN
inlawrev-3979	1498	9	comm'rs	comm'rs	NOUN
inlawrev-3979	1498	10	,	,	PUNCT
inlawrev-3979	1498	11	694	694	NUM
inlawrev-3979	1498	12	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1498	13	1224	1224	NUM
inlawrev-3979	1498	14	,	,	PUNCT
inlawrev-3979	1498	15	461	461	NUM
inlawrev-3979	1498	16	.	.	PUNCT
inlawrev-3979	1499	1	i	i	PRON
inlawrev-3979	1499	2	d.	d.	PROPN
inlawrev-3979	1499	3	462	462	NUM
inlawrev-3979	1499	4	.	.	PUNCT
inlawrev-3979	1500	1	i	i	PRON
inlawrev-3979	1500	2	d.	d.	PROPN
inlawrev-3979	1500	3	463	463	NUM
inlawrev-3979	1500	4	.	.	PUNCT
inlawrev-3979	1501	1	i	i	PRON
inlawrev-3979	1501	2	d.	d.	PROPN
inlawrev-3979	1501	3	464	464	NUM
inlawrev-3979	1501	4	.	.	PUNCT
inlawrev-3979	1502	1	i	i	PRON
inlawrev-3979	1502	2	d.	d.	VERB
inlawrev-3979	1502	3	at	at	ADP
inlawrev-3979	1502	4	*	*	PROPN
inlawrev-3979	1502	5	3	3	NUM
inlawrev-3979	1502	6	.	.	NUM
inlawrev-3979	1502	7	465	465	NUM
inlawrev-3979	1502	8	.	.	PUNCT
inlawrev-3979	1503	1	i	i	PRON
inlawrev-3979	1503	2	d.	d.	PROPN
inlawrev-3979	1503	3	466	466	NUM
inlawrev-3979	1503	4	.	.	PUNCT
inlawrev-3979	1504	1	i	i	PRON
inlawrev-3979	1504	2	d.	d.	PROPN
inlawrev-3979	1504	3	467	467	NUM
inlawrev-3979	1504	4	.	.	PUNCT
inlawrev-3979	1505	1	no	no	INTJ
inlawrev-3979	1505	2	.	.	NOUN
inlawrev-3979	1505	3	49t10	49t10	NUM
inlawrev-3979	1505	4	-	-	PUNCT
inlawrev-3979	1505	5	0312	0312	NUM
inlawrev-3979	1505	6	-	-	PUNCT
inlawrev-3979	1505	7	ta-59	ta-59	NOUN
inlawrev-3979	1505	8	,	,	PUNCT
inlawrev-3979	1505	9	table	table	NOUN
inlawrev-3979	1505	10	decision	decision	NOUN
inlawrev-3979	1505	11	)	)	PUNCT
inlawrev-3979	1505	12	.	.	PUNCT
inlawrev-3979	1506	1	468	468	X
inlawrev-3979	1506	2	.	.	PUNCT
inlawrev-3979	1507	1	i	i	PRON
inlawrev-3979	1507	2	d.	d.	PROPN
inlawrev-3979	1507	3	at*l	at*l	PROPN
inlawrev-3979	1507	4	.	.	PROPN
inlawrev-3979	1507	5	2007	2007	NUM
inlawrev-3979	1507	6	wl	wl	X
inlawrev-3979	1507	7	772936	772936	NUM
inlawrev-3979	1507	8	(	(	PUNCT
inlawrev-3979	1507	9	ind	ind	NOUN
inlawrev-3979	1507	10	.	.	PUNCT
inlawrev-3979	1508	1	tax	tax	PROPN
inlawrev-3979	1508	2	ct	ct	PROPN
inlawrev-3979	1508	3	.	.	PUNCT
inlawrev-3979	1509	1	mar	mar	PROPN
inlawrev-3979	1509	2	.	.	PROPN
inlawrev-3979	1509	3	15	15	NUM
inlawrev-3979	1509	4	,	,	PUNCT
inlawrev-3979	1509	5	2007	2007	NUM
inlawrev-3979	1509	6	)	)	PUNCT
inlawrev-3979	1509	7	(	(	PUNCT
inlawrev-3979	1509	8	unpublished	unpublished	ADJ
inlawrev-3979	1509	9	469	469	NUM
inlawrev-3979	1509	10	.	.	PUNCT
inlawrev-3979	1510	1	i	i	PRON
inlawrev-3979	1510	2	d.	d.	PROPN
inlawrev-3979	1510	3	470	470	NUM
inlawrev-3979	1510	4	.	.	PUNCT
inlawrev-3979	1511	1	i	i	PRON
inlawrev-3979	1511	2	d.	d.	PROPN
inlawrev-3979	1511	3	2008	2008	NUM
inlawrev-3979	1511	4	]	]	PUNCT
inlawrev-3979	1511	5	tax	tax	NOUN
inlawrev-3979	1511	6	law	law	NOUN
inlawrev-3979	1511	7	1311	1311	NUM
inlawrev-3979	1511	8	btr	btr	PROPN
inlawrev-3979	1511	9	's	's	PART
inlawrev-3979	1511	10	determination	determination	NOUN
inlawrev-3979	1511	11	that	that	PRON
inlawrev-3979	1511	12	upheld	uphold	VERB
inlawrev-3979	1511	13	the	the	DET
inlawrev-3979	1511	14	assessment	assessment	NOUN
inlawrev-3979	1511	15	.	.	PUNCT
inlawrev-3979	1512	1	471	471	NUM
inlawrev-3979	1512	2	"	"	PUNCT
inlawrev-3979	1512	3	irc	irc	AUX
inlawrev-3979	1512	4	maintained	maintain	VERB
inlawrev-3979	1512	5	]	]	PUNCT
inlawrev-3979	1512	6	that	that	SCONJ
inlawrev-3979	1512	7	it	it	PRON
inlawrev-3979	1512	8	[	[	X
inlawrev-3979	1512	9	was	be	AUX
inlawrev-3979	1512	10	]	]	PUNCT
inlawrev-3979	1512	11	entitled	entitle	VERB
inlawrev-3979	1512	12	to	to	ADP
inlawrev-3979	1512	13	:	:	PUNCT
inlawrev-3979	1512	14	1	1	X
inlawrev-3979	1512	15	)	)	PUNCT
inlawrev-3979	1512	16	a	a	DET
inlawrev-3979	1512	17	grade	grade	NOUN
inlawrev-3979	1512	18	factor	factor	NOUN
inlawrev-3979	1512	19	reduction	reduction	NOUN
inlawrev-3979	1512	20	equivalent	equivalent	ADJ
inlawrev-3979	1512	21	to	to	ADP
inlawrev-3979	1512	22	50	50	NUM
inlawrev-3979	1512	23	%	%	NOUN
inlawrev-3979	1512	24	of	of	ADP
inlawrev-3979	1512	25	the	the	DET
inlawrev-3979	1512	26	tennis	tennis	NOUN
inlawrev-3979	1512	27	facility	facility	NOUN
inlawrev-3979	1512	28	's	's	PART
inlawrev-3979	1512	29	reproduction	reproduction	NOUN
inlawrev-3979	1512	30	cost	cost	NOUN
inlawrev-3979	1512	31	for	for	ADP
inlawrev-3979	1512	32	the	the	DET
inlawrev-3979	1512	33	1989	1989	NUM
inlawrev-3979	1512	34	tax	tax	NOUN
inlawrev-3979	1512	35	year	year	NOUN
inlawrev-3979	1512	36	;	;	PUNCT
inlawrev-3979	1512	37	2	2	X
inlawrev-3979	1512	38	)	)	PUNCT
inlawrev-3979	1512	39	a	a	DET
inlawrev-3979	1512	40	kit	kit	NOUN
inlawrev-3979	1512	41	building	building	NOUN
inlawrev-3979	1512	42	adjustment	adjustment	NOUN
inlawrev-3979	1512	43	for	for	ADP
inlawrev-3979	1512	44	the	the	DET
inlawrev-3979	1512	45	1991	1991	NUM
inlawrev-3979	1512	46	tax	tax	NOUN
inlawrev-3979	1512	47	year	year	NOUN
inlawrev-3979	1512	48	;	;	PUNCT
inlawrev-3979	1512	49	and	and	CCONJ
inlawrev-3979	1512	50	3	3	X
inlawrev-3979	1512	51	)	)	PUNCT
inlawrev-3979	1512	52	application	application	NOUN
inlawrev-3979	1512	53	of	of	ADP
inlawrev-3979	1512	54	the	the	DET
inlawrev-3979	1512	55	[	[	X
inlawrev-3979	1512	56	general	general	ADJ
inlawrev-3979	1512	57	commercial	commercial	ADJ
inlawrev-3979	1512	58	kit	kit	PROPN
inlawrev-3979	1512	59	]	]	PUNCT
inlawrev-3979	1512	60	cost	cost	NOUN
inlawrev-3979	1512	61	schedule	schedule	NOUN
inlawrev-3979	1512	62	for	for	ADP
inlawrev-3979	1512	63	the	the	DET
inlawrev-3979	1512	64	1995	1995	NUM
inlawrev-3979	1512	65	tax	tax	NOUN
inlawrev-3979	1512	66	year	year	NOUN
inlawrev-3979	1512	67	,	,	PUNCT
inlawrev-3979	1512	68	"	"	PUNCT
inlawrev-3979	1512	69	472	472	NUM
inlawrev-3979	1512	70	because	because	SCONJ
inlawrev-3979	1512	71	it	it	PRON
inlawrev-3979	1512	72	"	"	PUNCT
inlawrev-3979	1512	73	prima	prima	NOUN
inlawrev-3979	1512	74	facie	facie	NOUN
inlawrev-3979	1512	75	established	establish	VERB
inlawrev-3979	1512	76	that	that	SCONJ
inlawrev-3979	1512	77	its	its	PRON
inlawrev-3979	1512	78	tennis	tennis	NOUN
inlawrev-3979	1512	79	facility	facility	NOUN
inlawrev-3979	1512	80	is	be	AUX
inlawrev-3979	1512	81	a	a	DET
inlawrev-3979	1512	82	light	light	ADJ
inlawrev-3979	1512	83	,	,	PUNCT
inlawrev-3979	1512	84	pre	pre	ADJ
inlawrev-3979	1512	85	-	-	ADJ
inlawrev-3979	1512	86	engineered	engineered	ADJ
inlawrev-3979	1512	87	building	building	NOUN
inlawrev-3979	1512	88	that	that	PRON
inlawrev-3979	1512	89	qualified	qualify	VERB
inlawrev-3979	1512	90	as	as	ADP
inlawrev-3979	1512	91	a	a	DET
inlawrev-3979	1512	92	kit	kit	NOUN
inlawrev-3979	1512	93	building	building	NOUN
inlawrev-3979	1512	94	.	.	PUNCT
inlawrev-3979	1512	95	"	"	PUNCT
inlawrev-3979	1513	1	473	473	NUM
inlawrev-3979	1513	2	the	the	DET
inlawrev-3979	1513	3	tax	tax	NOUN
inlawrev-3979	1513	4	court	court	NOUN
inlawrev-3979	1513	5	consolidated	consolidate	VERB
inlawrev-3979	1513	6	the	the	DET
inlawrev-3979	1513	7	several	several	ADJ
inlawrev-3979	1513	8	issues	issue	NOUN
inlawrev-3979	1513	9	raised	raise	VERB
inlawrev-3979	1513	10	by	by	ADP
inlawrev-3979	1513	11	irc	irc	PROPN
inlawrev-3979	1513	12	into	into	ADP
inlawrev-3979	1513	13	one	one	NUM
inlawrev-3979	1513	14	issue	issue	NOUN
inlawrev-3979	1513	15	:	:	PUNCT
inlawrev-3979	1513	16	whether	whether	SCONJ
inlawrev-3979	1513	17	or	or	CCONJ
inlawrev-3979	1513	18	not	not	PART
inlawrev-3979	1513	19	irc	irc	PROPN
inlawrev-3979	1513	20	's	's	PART
inlawrev-3979	1513	21	tennis	tennis	NOUN
inlawrev-3979	1513	22	facility	facility	NOUN
inlawrev-3979	1513	23	is	be	AUX
inlawrev-3979	1513	24	eligible	eligible	ADJ
inlawrev-3979	1513	25	for	for	ADP
inlawrev-3979	1513	26	a	a	DET
inlawrev-3979	1513	27	reduction	reduction	NOUN
inlawrev-3979	1513	28	in	in	ADP
inlawrev-3979	1513	29	its	its	PRON
inlawrev-3979	1513	30	property	property	NOUN
inlawrev-3979	1513	31	's	's	PART
inlawrev-3979	1513	32	assessed	assess	VERB
inlawrev-3979	1513	33	value	value	NOUN
inlawrev-3979	1513	34	for	for	ADP
inlawrev-3979	1513	35	the	the	DET
inlawrev-3979	1513	36	years	year	NOUN
inlawrev-3979	1513	37	at	at	ADP
inlawrev-3979	1513	38	issue	issue	NOUN
inlawrev-3979	1513	39	because	because	SCONJ
inlawrev-3979	1513	40	the	the	DET
inlawrev-3979	1513	41	improvement	improvement	NOUN
inlawrev-3979	1513	42	is	be	AUX
inlawrev-3979	1513	43	a	a	DET
inlawrev-3979	1513	44	light	light	ADJ
inlawrev-3979	1513	45	,	,	PUNCT
inlawrev-3979	1513	46	pre	pre	ADJ
inlawrev-3979	1513	47	-	-	ADJ
inlawrev-3979	1513	48	engineered	engineered	ADJ
inlawrev-3979	1513	49	building	building	NOUN
inlawrev-3979	1513	50	.	.	PUNCT
inlawrev-3979	1514	1	474	474	NUM
inlawrev-3979	1514	2	to	to	PART
inlawrev-3979	1514	3	support	support	VERB
inlawrev-3979	1514	4	its	its	PRON
inlawrev-3979	1514	5	argument	argument	NOUN
inlawrev-3979	1514	6	,	,	PUNCT
inlawrev-3979	1514	7	irc	irc	PROPN
inlawrev-3979	1514	8	's	's	PART
inlawrev-3979	1514	9	president	president	NOUN
inlawrev-3979	1514	10	presented	present	VERB
inlawrev-3979	1514	11	evidence	evidence	NOUN
inlawrev-3979	1514	12	in	in	ADP
inlawrev-3979	1514	13	the	the	DET
inlawrev-3979	1514	14	forms	form	NOUN
inlawrev-3979	1514	15	of	of	ADP
inlawrev-3979	1514	16	oral	oral	ADJ
inlawrev-3979	1514	17	and	and	CCONJ
inlawrev-3979	1514	18	written	write	VERB
inlawrev-3979	1514	19	testimony	testimony	NOUN
inlawrev-3979	1514	20	and	and	CCONJ
inlawrev-3979	1514	21	photographs	photograph	NOUN
inlawrev-3979	1514	22	demonstrating	demonstrate	VERB
inlawrev-3979	1514	23	the	the	DET
inlawrev-3979	1514	24	characteristics	characteristic	NOUN
inlawrev-3979	1514	25	of	of	ADP
inlawrev-3979	1514	26	the	the	DET
inlawrev-3979	1514	27	building	building	NOUN
inlawrev-3979	1514	28	.	.	PUNCT
inlawrev-3979	1515	1	475	475	NUM
inlawrev-3979	1515	2	the	the	DET
inlawrev-3979	1515	3	evidence	evidence	NOUN
inlawrev-3979	1515	4	irc	irc	VERB
inlawrev-3979	1515	5	provided	provide	VERB
inlawrev-3979	1515	6	"	"	PUNCT
inlawrev-3979	1515	7	demonstrate[ed	demonstrate[ed	PROPN
inlawrev-3979	1515	8	]	]	PUNCT
inlawrev-3979	1515	9	that	that	SCONJ
inlawrev-3979	1515	10	the	the	DET
inlawrev-3979	1515	11	tennis	tennis	NOUN
inlawrev-3979	1515	12	facility	facility	NOUN
inlawrev-3979	1515	13	's	's	PART
inlawrev-3979	1515	14	columns	column	NOUN
inlawrev-3979	1515	15	,	,	PUNCT
inlawrev-3979	1515	16	roof	roof	NOUN
inlawrev-3979	1515	17	supports	support	NOUN
inlawrev-3979	1515	18	,	,	PUNCT
inlawrev-3979	1515	19	and	and	CCONJ
inlawrev-3979	1515	20	other	other	ADJ
inlawrev-3979	1515	21	features	feature	NOUN
inlawrev-3979	1515	22	are	be	AUX
inlawrev-3979	1515	23	consistent	consistent	ADJ
inlawrev-3979	1515	24	with	with	ADP
inlawrev-3979	1515	25	the	the	DET
inlawrev-3979	1515	26	features	feature	NOUN
inlawrev-3979	1515	27	that	that	PRON
inlawrev-3979	1515	28	qualify	qualify	VERB
inlawrev-3979	1515	29	light	light	ADJ
inlawrev-3979	1515	30	,	,	PUNCT
inlawrev-3979	1515	31	pre	pre	ADJ
inlawrev-3979	1515	32	-	-	ADJ
inlawrev-3979	1515	33	engineered	engineer	VERB
inlawrev-3979	1515	34	buildings	building	NOUN
inlawrev-3979	1515	35	for	for	ADP
inlawrev-3979	1515	36	the	the	DET
inlawrev-3979	1515	37	kit	kit	NOUN
inlawrev-3979	1515	38	building	building	NOUN
inlawrev-3979	1515	39	adjustment	adjustment	NOUN
inlawrev-3979	1515	40	.	.	PUNCT
inlawrev-3979	1515	41	"	"	PUNCT
inlawrev-3979	1516	1	476	476	NUM
inlawrev-3979	1516	2	in	in	ADP
inlawrev-3979	1516	3	contrast	contrast	NOUN
inlawrev-3979	1516	4	,	,	PUNCT
inlawrev-3979	1516	5	the	the	DET
inlawrev-3979	1516	6	evidence	evidence	NOUN
inlawrev-3979	1516	7	that	that	SCONJ
inlawrev-3979	1516	8	the	the	DET
inlawrev-3979	1516	9	assessor	assessor	NOUN
inlawrev-3979	1516	10	provided	provide	VERB
inlawrev-3979	1516	11	,	,	PUNCT
inlawrev-3979	1516	12	which	which	PRON
inlawrev-3979	1516	13	the	the	DET
inlawrev-3979	1516	14	btr	btr	NOUN
inlawrev-3979	1516	15	used	use	VERB
inlawrev-3979	1516	16	to	to	PART
inlawrev-3979	1516	17	support	support	VERB
inlawrev-3979	1516	18	its	its	PRON
inlawrev-3979	1516	19	holding	holding	NOUN
inlawrev-3979	1516	20	that	that	SCONJ
inlawrev-3979	1516	21	the	the	DET
inlawrev-3979	1516	22	building	building	NOUN
inlawrev-3979	1516	23	was	be	AUX
inlawrev-3979	1516	24	something	something	PRON
inlawrev-3979	1516	25	other	other	ADJ
inlawrev-3979	1516	26	than	than	ADP
inlawrev-3979	1516	27	an	an	DET
inlawrev-3979	1516	28	economical	economical	ADJ
inlawrev-3979	1516	29	kit	kit	NOUN
inlawrev-3979	1516	30	building	building	NOUN
inlawrev-3979	1516	31	,	,	PUNCT
inlawrev-3979	1516	32	only	only	ADV
inlawrev-3979	1516	33	pointed	point	VERB
inlawrev-3979	1516	34	to	to	ADP
inlawrev-3979	1516	35	features	feature	NOUN
inlawrev-3979	1516	36	that	that	PRON
inlawrev-3979	1516	37	would	would	AUX
inlawrev-3979	1516	38	not	not	PART
inlawrev-3979	1516	39	necessarily	necessarily	ADV
inlawrev-3979	1516	40	disqualify	disqualify	VERB
inlawrev-3979	1516	41	the	the	DET
inlawrev-3979	1516	42	improvement	improvement	NOUN
inlawrev-3979	1516	43	for	for	ADP
inlawrev-3979	1516	44	the	the	DET
inlawrev-3979	1516	45	kit	kit	NOUN
inlawrev-3979	1516	46	building	building	NOUN
inlawrev-3979	1516	47	qualification	qualification	NOUN
inlawrev-3979	1516	48	,	,	PUNCT
inlawrev-3979	1516	49	such	such	ADJ
inlawrev-3979	1516	50	as	as	ADP
inlawrev-3979	1516	51	the	the	DET
inlawrev-3979	1516	52	fact	fact	NOUN
inlawrev-3979	1516	53	that	that	SCONJ
inlawrev-3979	1516	54	the	the	DET
inlawrev-3979	1516	55	facility	facility	NOUN
inlawrev-3979	1516	56	had	have	AUX
inlawrev-3979	1516	57	a	a	DET
inlawrev-3979	1516	58	block	block	NOUN
inlawrev-3979	1516	59	concrete	concrete	ADJ
inlawrev-3979	1516	60	foundation	foundation	NOUN
inlawrev-3979	1516	61	,	,	PUNCT
inlawrev-3979	1516	62	two	two	NUM
inlawrev-3979	1516	63	of	of	ADP
inlawrev-3979	1516	64	the	the	DET
inlawrev-3979	1516	65	walls	wall	NOUN
inlawrev-3979	1516	66	were	be	AUX
inlawrev-3979	1516	67	concrete	concrete	ADJ
inlawrev-3979	1516	68	block	block	NOUN
inlawrev-3979	1516	69	or	or	CCONJ
inlawrev-3979	1516	70	brick	brick	NOUN
inlawrev-3979	1516	71	,	,	PUNCT
inlawrev-3979	1516	72	and	and	CCONJ
inlawrev-3979	1516	73	the	the	DET
inlawrev-3979	1516	74	roof	roof	NOUN
inlawrev-3979	1516	75	pitch	pitch	NOUN
inlawrev-3979	1516	76	was	be	AUX
inlawrev-3979	1516	77	well	well	ADV
inlawrev-3979	1516	78	above	above	ADP
inlawrev-3979	1516	79	what	what	PRON
inlawrev-3979	1516	80	is	be	AUX
inlawrev-3979	1516	81	seen	see	VERB
inlawrev-3979	1516	82	in	in	ADP
inlawrev-3979	1516	83	a	a	DET
inlawrev-3979	1516	84	typical	typical	ADJ
inlawrev-3979	1516	85	kit	kit	NOUN
inlawrev-3979	1516	86	building	building	NOUN
inlawrev-3979	1516	87	.	.	PUNCT
inlawrev-3979	1517	1	477	477	NUM
inlawrev-3979	1518	1	"	"	PUNCT
inlawrev-3979	1518	2	[	[	X
inlawrev-3979	1518	3	assessing	assess	VERB
inlawrev-3979	1518	4	officials	official	NOUN
inlawrev-3979	1518	5	must	must	AUX
inlawrev-3979	1518	6	quantify	quantify	VERB
inlawrev-3979	1518	7	the	the	DET
inlawrev-3979	1518	8	effect	effect	NOUN
inlawrev-3979	1518	9	of	of	ADP
inlawrev-3979	1518	10	the	the	DET
inlawrev-3979	1518	11	subject	subject	NOUN
inlawrev-3979	1518	12	improvement	improvement	NOUN
inlawrev-3979	1518	13	's	's	PART
inlawrev-3979	1518	14	deviations	deviation	NOUN
inlawrev-3979	1518	15	from	from	ADP
inlawrev-3979	1518	16	the	the	DET
inlawrev-3979	1518	17	basic	basic	ADJ
inlawrev-3979	1518	18	kit	kit	NOUN
inlawrev-3979	1518	19	model	model	NOUN
inlawrev-3979	1518	20	in	in	ADP
inlawrev-3979	1518	21	order	order	NOUN
inlawrev-3979	1518	22	471	471	NUM
inlawrev-3979	1518	23	.	.	PUNCT
inlawrev-3979	1519	1	i	i	PRON
inlawrev-3979	1519	2	d.	d.	PROPN
inlawrev-3979	1519	3	472	472	NUM
inlawrev-3979	1519	4	.	.	PUNCT
inlawrev-3979	1520	1	i	i	PRON
inlawrev-3979	1520	2	d.	d.	PROPN
inlawrev-3979	1520	3	at*3	at*3	PROPN
inlawrev-3979	1520	4	.	.	PROPN
inlawrev-3979	1521	1	473	473	NUM
inlawrev-3979	1521	2	.	.	PUNCT
inlawrev-3979	1522	1	i	i	PRON
inlawrev-3979	1522	2	d.	d.	PROPN
inlawrev-3979	1522	3	414	414	NUM
inlawrev-3979	1522	4	.	.	PUNCT
inlawrev-3979	1523	1	i	i	PRON
inlawrev-3979	1523	2	d.	d.	VERB
inlawrev-3979	1523	3	at	at	ADP
inlawrev-3979	1523	4	*	*	PROPN
inlawrev-3979	1523	5	\.	\.	PROPN
inlawrev-3979	1523	6	475	475	NUM
inlawrev-3979	1523	7	.	.	PUNCT
inlawrev-3979	1524	1	i	i	PRON
inlawrev-3979	1524	2	d.	d.	VERB
inlawrev-3979	1524	3	at	at	ADP
inlawrev-3979	1524	4	*	*	PROPN
inlawrev-3979	1524	5	3	3	NUM
inlawrev-3979	1524	6	.	.	PUNCT
inlawrev-3979	1525	1	the	the	DET
inlawrev-3979	1525	2	photographs	photograph	NOUN
inlawrev-3979	1525	3	showed	show	VERB
inlawrev-3979	1525	4	the	the	DET
inlawrev-3979	1525	5	following	follow	VERB
inlawrev-3979	1525	6	building	building	NOUN
inlawrev-3979	1525	7	attributes	attribute	NOUN
inlawrev-3979	1525	8	:	:	PUNCT
inlawrev-3979	1525	9	(	(	PUNCT
inlawrev-3979	1525	10	1	1	X
inlawrev-3979	1525	11	)	)	PUNCT
inlawrev-3979	1525	12	a	a	DET
inlawrev-3979	1525	13	rigid	rigid	ADJ
inlawrev-3979	1525	14	beam	beam	NOUN
inlawrev-3979	1525	15	steel	steel	NOUN
inlawrev-3979	1525	16	framing	frame	VERB
inlawrev-3979	1525	17	system	system	NOUN
inlawrev-3979	1525	18	;	;	PUNCT
inlawrev-3979	1525	19	(	(	PUNCT
inlawrev-3979	1525	20	2	2	X
inlawrev-3979	1525	21	)	)	PUNCT
inlawrev-3979	1525	22	cold	cold	ADJ
inlawrev-3979	1525	23	form	form	NOUN
inlawrev-3979	1525	24	open	open	ADJ
inlawrev-3979	1525	25	"	"	PUNCT
inlawrev-3979	1525	26	z	z	ADJ
inlawrev-3979	1525	27	"	"	PUNCT
inlawrev-3979	1525	28	channels	channel	NOUN
inlawrev-3979	1525	29	;	;	PUNCT
inlawrev-3979	1525	30	(	(	PUNCT
inlawrev-3979	1525	31	3	3	X
inlawrev-3979	1525	32	)	)	PUNCT
inlawrev-3979	1525	33	two	two	NUM
inlawrev-3979	1525	34	"	"	PUNCT
inlawrev-3979	1525	35	h	h	NOUN
inlawrev-3979	1525	36	"	"	PUNCT
inlawrev-3979	1525	37	columns	column	NOUN
inlawrev-3979	1525	38	;	;	PUNCT
inlawrev-3979	1525	39	(	(	PUNCT
inlawrev-3979	1525	40	4	4	NUM
inlawrev-3979	1525	41	)	)	PUNCT
inlawrev-3979	1525	42	"	"	PUNCT
inlawrev-3979	1525	43	x	x	X
inlawrev-3979	1525	44	"	"	PUNCT
inlawrev-3979	1525	45	bracing	brace	VERB
inlawrev-3979	1525	46	;	;	PUNCT
inlawrev-3979	1525	47	(	(	PUNCT
inlawrev-3979	1525	48	5	5	X
inlawrev-3979	1525	49	)	)	SYM
inlawrev-3979	1525	50	26	26	NUM
inlawrev-3979	1525	51	-	-	SYM
inlawrev-3979	1525	52	28	28	NUM
inlawrev-3979	1525	53	gauge	gauge	NOUN
inlawrev-3979	1525	54	metal	metal	NOUN
inlawrev-3979	1525	55	sidewalls	sidewall	NOUN
inlawrev-3979	1525	56	and	and	CCONJ
inlawrev-3979	1525	57	roof	roof	NOUN
inlawrev-3979	1525	58	;	;	PUNCT
inlawrev-3979	1525	59	(	(	PUNCT
inlawrev-3979	1525	60	6	6	NUM
inlawrev-3979	1525	61	)	)	PUNCT
inlawrev-3979	1525	62	14	14	NUM
inlawrev-3979	1525	63	-	-	SYM
inlawrev-3979	1525	64	16	16	NUM
inlawrev-3979	1525	65	gauge	gauge	NOUN
inlawrev-3979	1525	66	steel	steel	NOUN
inlawrev-3979	1525	67	purlins	purlin	NOUN
inlawrev-3979	1525	68	and	and	CCONJ
inlawrev-3979	1525	69	girders	girder	NOUN
inlawrev-3979	1525	70	;	;	PUNCT
inlawrev-3979	1525	71	(	(	PUNCT
inlawrev-3979	1525	72	7	7	X
inlawrev-3979	1525	73	)	)	PUNCT
inlawrev-3979	1525	74	a	a	DET
inlawrev-3979	1525	75	120	120	NUM
inlawrev-3979	1525	76	'	'	PART
inlawrev-3979	1525	77	width	width	NOUN
inlawrev-3979	1525	78	;	;	PUNCT
inlawrev-3979	1525	79	(	(	PUNCT
inlawrev-3979	1525	80	8)	8)	NUM
inlawrev-3979	1525	81	a	a	DET
inlawrev-3979	1525	82	20	20	NUM
inlawrev-3979	1525	83	'	'	PUNCT
inlawrev-3979	1525	84	eave	eave	NOUN
inlawrev-3979	1525	85	height	height	NOUN
inlawrev-3979	1525	86	;	;	PUNCT
inlawrev-3979	1525	87	(	(	PUNCT
inlawrev-3979	1525	88	9	9	X
inlawrev-3979	1525	89	)	)	SYM
inlawrev-3979	1525	90	25	25	NUM
inlawrev-3979	1525	91	'	'	PART
inlawrev-3979	1525	92	uniform	uniform	ADJ
inlawrev-3979	1525	93	bay	bay	NOUN
inlawrev-3979	1525	94	spacing	spacing	NOUN
inlawrev-3979	1525	95	between	between	ADP
inlawrev-3979	1525	96	its	its	PRON
inlawrev-3979	1525	97	rigid	rigid	ADJ
inlawrev-3979	1525	98	frame	frame	NOUN
inlawrev-3979	1525	99	components	component	NOUN
inlawrev-3979	1525	100	;	;	PUNCT
inlawrev-3979	1525	101	(	(	PUNCT
inlawrev-3979	1525	102	10	10	NUM
inlawrev-3979	1525	103	)	)	PUNCT
inlawrev-3979	1525	104	no	no	DET
inlawrev-3979	1525	105	concrete	concrete	ADJ
inlawrev-3979	1525	106	floor	floor	NOUN
inlawrev-3979	1525	107	;	;	PUNCT
inlawrev-3979	1525	108	(	(	PUNCT
inlawrev-3979	1525	109	11	11	X
inlawrev-3979	1525	110	)	)	PUNCT
inlawrev-3979	1525	111	no	no	DET
inlawrev-3979	1525	112	load	load	NOUN
inlawrev-3979	1525	113	bearing	bear	VERB
inlawrev-3979	1525	114	walls	wall	NOUN
inlawrev-3979	1525	115	or	or	CCONJ
inlawrev-3979	1525	116	interior	interior	ADJ
inlawrev-3979	1525	117	poles	pole	NOUN
inlawrev-3979	1525	118	;	;	PUNCT
inlawrev-3979	1525	119	(	(	PUNCT
inlawrev-3979	1525	120	12	12	X
inlawrev-3979	1525	121	)	)	PUNCT
inlawrev-3979	1525	122	no	no	DET
inlawrev-3979	1525	123	columns	column	NOUN
inlawrev-3979	1525	124	or	or	CCONJ
inlawrev-3979	1525	125	roof	roof	NOUN
inlawrev-3979	1525	126	beams	beam	NOUN
inlawrev-3979	1525	127	;	;	PUNCT
inlawrev-3979	1525	128	(	(	PUNCT
inlawrev-3979	1525	129	13	13	X
inlawrev-3979	1525	130	)	)	PUNCT
inlawrev-3979	1525	131	no	no	DET
inlawrev-3979	1525	132	foundation	foundation	NOUN
inlawrev-3979	1525	133	,	,	PUNCT
inlawrev-3979	1525	134	and	and	CCONJ
inlawrev-3979	1525	135	(	(	PUNCT
inlawrev-3979	1525	136	14	14	NUM
inlawrev-3979	1525	137	)	)	PUNCT
inlawrev-3979	1525	138	a	a	DET
inlawrev-3979	1525	139	three	three	NUM
inlawrev-3979	1525	140	row	row	NOUN
inlawrev-3979	1525	141	,	,	PUNCT
inlawrev-3979	1525	142	concrete	concrete	ADJ
inlawrev-3979	1525	143	block	block	NOUN
inlawrev-3979	1525	144	sealant	sealant	NOUN
inlawrev-3979	1525	145	surrounding	surround	VERB
inlawrev-3979	1525	146	its	its	PRON
inlawrev-3979	1525	147	perimeter	perimeter	NOUN
inlawrev-3979	1525	148	.	.	PUNCT
inlawrev-3979	1526	1	i	i	PRON
inlawrev-3979	1526	2	d.	d.	PROPN
inlawrev-3979	1526	3	(	(	PUNCT
inlawrev-3979	1526	4	citing	cite	VERB
inlawrev-3979	1526	5	1989	1989	NUM
inlawrev-3979	1526	6	cert	cert	PROPN
inlawrev-3979	1526	7	admin	admin	PROPN
inlawrev-3979	1526	8	r.	r.	PROPN
inlawrev-3979	1526	9	at	at	ADP
inlawrev-3979	1526	10	33	33	NUM
inlawrev-3979	1526	11	-	-	SYM
inlawrev-3979	1526	12	42	42	NUM
inlawrev-3979	1526	13	,	,	PUNCT
inlawrev-3979	1526	14	399	399	NUM
inlawrev-3979	1526	15	-	-	SYM
inlawrev-3979	1526	16	416	416	NUM
inlawrev-3979	1526	17	;	;	PUNCT
inlawrev-3979	1526	18	1991	1991	NUM
inlawrev-3979	1526	19	cert	cert	NOUN
inlawrev-3979	1526	20	.	.	PUNCT
inlawrev-3979	1527	1	admin	admin	PROPN
inlawrev-3979	1527	2	r.	r.	PROPN
inlawrev-3979	1527	3	at	at	ADP
inlawrev-3979	1527	4	33	33	NUM
inlawrev-3979	1527	5	-	-	SYM
inlawrev-3979	1527	6	42	42	NUM
inlawrev-3979	1527	7	,	,	PUNCT
inlawrev-3979	1527	8	393	393	NUM
inlawrev-3979	1527	9	-	-	SYM
inlawrev-3979	1527	10	410	410	NUM
inlawrev-3979	1527	11	;	;	PUNCT
inlawrev-3979	1527	12	1993	1993	NUM
inlawrev-3979	1527	13	cert	cert	NOUN
inlawrev-3979	1527	14	.	.	PUNCT
inlawrev-3979	1528	1	admin	admin	PROPN
inlawrev-3979	1528	2	r.	r.	PROPN
inlawrev-3979	1528	3	at	at	ADP
inlawrev-3979	1528	4	32	32	NUM
inlawrev-3979	1528	5	-	-	SYM
inlawrev-3979	1528	6	41	41	NUM
inlawrev-3979	1528	7	,	,	PUNCT
inlawrev-3979	1528	8	397	397	NUM
inlawrev-3979	1528	9	-	-	SYM
inlawrev-3979	1528	10	414	414	NUM
inlawrev-3979	1528	11	)	)	PUNCT
inlawrev-3979	1528	12	.	.	PUNCT
inlawrev-3979	1529	1	476	476	X
inlawrev-3979	1529	2	.	.	PUNCT
inlawrev-3979	1530	1	i	i	PRON
inlawrev-3979	1530	2	d.	d.	PROPN
inlawrev-3979	1530	3	(	(	PUNCT
inlawrev-3979	1530	4	citing	cite	VERB
inlawrev-3979	1530	5	hamstra	hamstra	NOUN
inlawrev-3979	1530	6	builders	builders	PROPN
inlawrev-3979	1530	7	,	,	PUNCT
inlawrev-3979	1530	8	inc	inc	PROPN
inlawrev-3979	1530	9	.	.	PROPN
inlawrev-3979	1531	1	v.	v.	ADP
inlawrev-3979	1531	2	dep't	dep't	NOUN
inlawrev-3979	1531	3	of	of	ADP
inlawrev-3979	1531	4	local	local	ADJ
inlawrev-3979	1531	5	gov't	gov't	ADJ
inlawrev-3979	1531	6	fin	fin	NOUN
inlawrev-3979	1531	7	.	.	PUNCT
inlawrev-3979	1532	1	,	,	PUNCT
inlawrev-3979	1532	2	783	783	NUM
inlawrev-3979	1532	3	n.e.2d	n.e.2d	NUM
inlawrev-3979	1532	4	387	387	NUM
inlawrev-3979	1532	5	,	,	PUNCT
inlawrev-3979	1532	6	390	390	NUM
inlawrev-3979	1532	7	-	-	SYM
inlawrev-3979	1532	8	91	91	NUM
inlawrev-3979	1532	9	(	(	PUNCT
inlawrev-3979	1532	10	ind	ind	NOUN
inlawrev-3979	1532	11	.	.	PUNCT
inlawrev-3979	1533	1	tax	tax	PROPN
inlawrev-3979	1533	2	ct	ct	PROPN
inlawrev-3979	1533	3	.	.	PROPN
inlawrev-3979	1533	4	2003	2003	NUM
inlawrev-3979	1533	5	)	)	PUNCT
inlawrev-3979	1533	6	)	)	PUNCT
inlawrev-3979	1533	7	.	.	PUNCT
inlawrev-3979	1534	1	the	the	DET
inlawrev-3979	1534	2	property	property	NOUN
inlawrev-3979	1534	3	tax	tax	NOUN
inlawrev-3979	1534	4	assessment	assessment	NOUN
inlawrev-3979	1534	5	regulations	regulation	NOUN
inlawrev-3979	1534	6	were	be	AUX
inlawrev-3979	1534	7	amended	amend	VERB
inlawrev-3979	1534	8	in	in	ADP
inlawrev-3979	1534	9	1995	1995	NUM
inlawrev-3979	1534	10	to	to	PART
inlawrev-3979	1534	11	include	include	VERB
inlawrev-3979	1534	12	a	a	DET
inlawrev-3979	1534	13	general	general	ADJ
inlawrev-3979	1534	14	commercial	commercial	ADJ
inlawrev-3979	1534	15	kit	kit	NOUN
inlawrev-3979	1534	16	(	(	PUNCT
inlawrev-3979	1534	17	"	"	PUNCT
inlawrev-3979	1534	18	gck	gck	ADJ
inlawrev-3979	1534	19	"	"	PUNCT
inlawrev-3979	1534	20	)	)	PUNCT
inlawrev-3979	1534	21	cost	cost	NOUN
inlawrev-3979	1534	22	schedule	schedule	NOUN
inlawrev-3979	1534	23	for	for	ADP
inlawrev-3979	1534	24	valuing	value	VERB
inlawrev-3979	1534	25	kit	kit	NOUN
inlawrev-3979	1534	26	buildings	building	NOUN
inlawrev-3979	1534	27	,	,	PUNCT
inlawrev-3979	1534	28	but	but	CCONJ
inlawrev-3979	1534	29	the	the	DET
inlawrev-3979	1534	30	regulations	regulation	NOUN
inlawrev-3979	1534	31	do	do	AUX
inlawrev-3979	1534	32	not	not	PART
inlawrev-3979	1534	33	provide	provide	VERB
inlawrev-3979	1534	34	much	much	ADJ
inlawrev-3979	1534	35	detail	detail	NOUN
inlawrev-3979	1534	36	concerning	concern	VERB
inlawrev-3979	1534	37	what	what	PRON
inlawrev-3979	1534	38	constitutes	constitute	VERB
inlawrev-3979	1534	39	the	the	DET
inlawrev-3979	1534	40	essential	essential	ADJ
inlawrev-3979	1534	41	characteristics	characteristic	NOUN
inlawrev-3979	1534	42	of	of	ADP
inlawrev-3979	1534	43	a	a	DET
inlawrev-3979	1534	44	kit	kit	NOUN
inlawrev-3979	1534	45	building	building	NOUN
inlawrev-3979	1534	46	.	.	PUNCT
inlawrev-3979	1535	1	i	i	PRON
inlawrev-3979	1535	2	d.	d.	VERB
inlawrev-3979	1535	3	at	at	ADP
inlawrev-3979	1535	4	*	*	PROPN
inlawrev-3979	1535	5	2	2	NUM
inlawrev-3979	1535	6	.	.	PUNCT
inlawrev-3979	1536	1	therefore	therefore	ADV
inlawrev-3979	1536	2	,	,	PUNCT
inlawrev-3979	1536	3	even	even	ADV
inlawrev-3979	1536	4	though	though	SCONJ
inlawrev-3979	1536	5	instructional	instructional	ADJ
inlawrev-3979	1536	6	bulletin	bulletin	NOUN
inlawrev-3979	1536	7	91	91	NUM
inlawrev-3979	1536	8	-	-	SYM
inlawrev-3979	1536	9	8	8	NUM
inlawrev-3979	1536	10	was	be	AUX
inlawrev-3979	1536	11	issued	issue	VERB
inlawrev-3979	1536	12	prior	prior	ADV
inlawrev-3979	1536	13	to	to	ADP
inlawrev-3979	1536	14	the	the	DET
inlawrev-3979	1536	15	new	new	ADJ
inlawrev-3979	1536	16	regulations	regulation	NOUN
inlawrev-3979	1536	17	,	,	PUNCT
inlawrev-3979	1536	18	it	it	PRON
inlawrev-3979	1536	19	continues	continue	VERB
inlawrev-3979	1536	20	to	to	PART
inlawrev-3979	1536	21	offer	offer	VERB
inlawrev-3979	1536	22	valuable	valuable	ADJ
inlawrev-3979	1536	23	guidance	guidance	NOUN
inlawrev-3979	1536	24	in	in	ADP
inlawrev-3979	1536	25	determining	determine	VERB
inlawrev-3979	1536	26	when	when	SCONJ
inlawrev-3979	1536	27	a	a	DET
inlawrev-3979	1536	28	building	building	NOUN
inlawrev-3979	1536	29	may	may	AUX
inlawrev-3979	1536	30	be	be	AUX
inlawrev-3979	1536	31	assessed	assess	VERB
inlawrev-3979	1536	32	under	under	ADP
inlawrev-3979	1536	33	the	the	DET
inlawrev-3979	1536	34	gck	gck	NOUN
inlawrev-3979	1536	35	schedule	schedule	NOUN
inlawrev-3979	1536	36	,	,	PUNCT
inlawrev-3979	1536	37	because	because	SCONJ
inlawrev-3979	1536	38	the	the	DET
inlawrev-3979	1536	39	bulletin	bulletin	NOUN
inlawrev-3979	1536	40	provides	provide	VERB
inlawrev-3979	1536	41	information	information	NOUN
inlawrev-3979	1536	42	concerning	concern	VERB
inlawrev-3979	1536	43	the	the	DET
inlawrev-3979	1536	44	types	type	NOUN
inlawrev-3979	1536	45	of	of	ADP
inlawrev-3979	1536	46	light	light	NOUN
inlawrev-3979	1536	47	,	,	PUNCT
inlawrev-3979	1536	48	pre	pre	ADJ
inlawrev-3979	1536	49	-	-	ADJ
inlawrev-3979	1536	50	engineered	engineer	VERB
inlawrev-3979	1536	51	buildings	building	NOUN
inlawrev-3979	1536	52	that	that	PRON
inlawrev-3979	1536	53	qualify	qualify	VERB
inlawrev-3979	1536	54	for	for	ADP
inlawrev-3979	1536	55	a	a	DET
inlawrev-3979	1536	56	kit	kit	NOUN
inlawrev-3979	1536	57	adjustment	adjustment	NOUN
inlawrev-3979	1536	58	.	.	PUNCT
inlawrev-3979	1537	1	i	i	PRON
inlawrev-3979	1537	2	d.	d.	PROPN
inlawrev-3979	1537	3	477	477	NUM
inlawrev-3979	1537	4	.	.	PUNCT
inlawrev-3979	1538	1	i	i	PRON
inlawrev-3979	1538	2	d.	d.	PROPN
inlawrev-3979	1538	3	at	at	ADP
inlawrev-3979	1538	4	*	*	NOUN
inlawrev-3979	1538	5	3	3	NUM
inlawrev-3979	1538	6	(	(	PUNCT
inlawrev-3979	1538	7	citing	cite	VERB
inlawrev-3979	1538	8	1989	1989	NUM
inlawrev-3979	1538	9	cert	cert	NOUN
inlawrev-3979	1538	10	.	.	PUNCT
inlawrev-3979	1539	1	admin	admin	PROPN
inlawrev-3979	1539	2	.	.	PUNCT
inlawrev-3979	1540	1	r.	r.	PROPN
inlawrev-3979	1540	2	;	;	PUNCT
inlawrev-3979	1540	3	1991	1991	NUM
inlawrev-3979	1540	4	cert	cert	NOUN
inlawrev-3979	1540	5	.	.	PUNCT
inlawrev-3979	1541	1	admin	admin	PROPN
inlawrev-3979	1541	2	.	.	PUNCT
inlawrev-3979	1542	1	r.	r.	PROPN
inlawrev-3979	1542	2	;	;	PUNCT
inlawrev-3979	1542	3	1995	1995	NUM
inlawrev-3979	1542	4	cert	cert	NOUN
inlawrev-3979	1542	5	.	.	PUNCT
inlawrev-3979	1543	1	admin	admin	PROPN
inlawrev-3979	1543	2	.	.	PUNCT
inlawrev-3979	1544	1	r.	r.	PROPN
inlawrev-3979	1544	2	)	)	PUNCT
inlawrev-3979	1544	3	.	.	PUNCT
inlawrev-3979	1545	1	1312	1312	NUM
inlawrev-3979	1545	2	indiana	indiana	PROPN
inlawrev-3979	1545	3	law	law	PROPN
inlawrev-3979	1545	4	review	review	NOUN
inlawrev-3979	1545	5	[	[	X
inlawrev-3979	1545	6	vol	vol	NOUN
inlawrev-3979	1545	7	.	.	NOUN
inlawrev-3979	1545	8	4	4	NUM
inlawrev-3979	1545	9	1	1	NUM
inlawrev-3979	1545	10	:	:	SYM
inlawrev-3979	1545	11	1	1	NUM
inlawrev-3979	1545	12	27	27	NUM
inlawrev-3979	1545	13	1	1	NUM
inlawrev-3979	1545	14	to	to	PART
inlawrev-3979	1545	15	determine	determine	VERB
inlawrev-3979	1545	16	whether	whether	SCONJ
inlawrev-3979	1545	17	those	those	DET
inlawrev-3979	1545	18	deviations	deviation	NOUN
inlawrev-3979	1545	19	rendered	render	VERB
inlawrev-3979	1545	20	it	it	PRON
inlawrev-3979	1545	21	no	no	ADV
inlawrev-3979	1545	22	longer	long	ADV
inlawrev-3979	1545	23	economical	economical	ADJ
inlawrev-3979	1545	24	.	.	PUNCT
inlawrev-3979	1545	25	"	"	PUNCT
inlawrev-3979	1546	1	478	478	NUM
inlawrev-3979	1546	2	the	the	DET
inlawrev-3979	1546	3	tax	tax	NOUN
inlawrev-3979	1546	4	court	court	NOUN
inlawrev-3979	1546	5	determined	determine	VERB
inlawrev-3979	1546	6	that	that	SCONJ
inlawrev-3979	1546	7	the	the	DET
inlawrev-3979	1546	8	btr	btr	PROPN
inlawrev-3979	1546	9	's	's	PART
inlawrev-3979	1546	10	final	final	ADJ
inlawrev-3979	1546	11	determination	determination	NOUN
inlawrev-3979	1546	12	was	be	AUX
inlawrev-3979	1546	13	not	not	PART
inlawrev-3979	1546	14	"	"	PUNCT
inlawrev-3979	1546	15	supported	support	VERB
inlawrev-3979	1546	16	by	by	ADP
inlawrev-3979	1546	17	substantial	substantial	ADJ
inlawrev-3979	1546	18	evidence	evidence	NOUN
inlawrev-3979	1546	19	,	,	PUNCT
inlawrev-3979	1546	20	"	"	PUNCT
inlawrev-3979	1546	21	and	and	CCONJ
inlawrev-3979	1546	22	therefore	therefore	ADV
inlawrev-3979	1546	23	,	,	PUNCT
inlawrev-3979	1546	24	the	the	DET
inlawrev-3979	1546	25	tax	tax	NOUN
inlawrev-3979	1546	26	court	court	NOUN
inlawrev-3979	1546	27	reversed	reverse	VERB
inlawrev-3979	1546	28	the	the	DET
inlawrev-3979	1546	29	btr	btr	PROPN
inlawrev-3979	1546	30	's	's	PART
inlawrev-3979	1546	31	final	final	ADJ
inlawrev-3979	1546	32	determination	determination	NOUN
inlawrev-3979	1546	33	,	,	PUNCT
inlawrev-3979	1546	34	because	because	SCONJ
inlawrev-3979	1546	35	the	the	DET
inlawrev-3979	1546	36	assessor	assessor	NOUN
inlawrev-3979	1546	37	did	do	AUX
inlawrev-3979	1546	38	not	not	PART
inlawrev-3979	1546	39	rebut	rebut	VERB
inlawrev-3979	1546	40	the	the	DET
inlawrev-3979	1546	41	prima	prima	PROPN
inlawrev-3979	1546	42	facie	facie	NOUN
inlawrev-3979	1546	43	case	case	NOUN
inlawrev-3979	1546	44	which	which	PRON
inlawrev-3979	1546	45	irc	irc	AUX
inlawrev-3979	1546	46	established	establish	VERB
inlawrev-3979	1546	47	.	.	PUNCT
inlawrev-3979	1547	1	479	479	NUM
inlawrev-3979	1547	2	13	13	NUM
inlawrev-3979	1547	3	.	.	PUNCT
inlawrev-3979	1548	1	caldwell	caldwell	PROPN
inlawrev-3979	1548	2	v.	v.	PROPN
inlawrev-3979	1548	3	department	department	PROPN
inlawrev-3979	1548	4	of	of	ADP
inlawrev-3979	1548	5	local	local	ADJ
inlawrev-3979	1548	6	government	government	NOUN
inlawrev-3979	1548	7	finance	finance	NOUN
inlawrev-3979	1548	8	.	.	PUNCT
inlawrev-3979	1549	1	480	480	NUM
inlawrev-3979	1549	2	—	—	PUNCT
inlawrev-3979	1549	3	caldwell	caldwell	PROPN
inlawrev-3979	1549	4	initiated	initiate	VERB
inlawrev-3979	1549	5	this	this	DET
inlawrev-3979	1549	6	original	original	ADJ
inlawrev-3979	1549	7	tax	tax	NOUN
inlawrev-3979	1549	8	appeal	appeal	NOUN
inlawrev-3979	1549	9	on	on	ADP
inlawrev-3979	1549	10	april	april	PROPN
inlawrev-3979	1549	11	17	17	NUM
inlawrev-3979	1549	12	,	,	PUNCT
inlawrev-3979	1549	13	2006	2006	NUM
inlawrev-3979	1549	14	,	,	PUNCT
inlawrev-3979	1549	15	to	to	PART
inlawrev-3979	1549	16	challenge	challenge	VERB
inlawrev-3979	1549	17	the	the	DET
inlawrev-3979	1549	18	dlgf	dlgf	NOUN
inlawrev-3979	1549	19	's	's	PART
inlawrev-3979	1549	20	denial	denial	NOUN
inlawrev-3979	1549	21	of	of	ADP
inlawrev-3979	1549	22	its	its	PRON
inlawrev-3979	1549	23	october	october	PROPN
inlawrev-3979	1549	24	2005	2005	NUM
inlawrev-3979	1549	25	objection	objection	NOUN
inlawrev-3979	1549	26	to	to	ADP
inlawrev-3979	1549	27	the	the	DET
inlawrev-3979	1549	28	union	union	PROPN
inlawrev-3979	1549	29	county	county	PROPN
inlawrev-3979	1549	30	/	/	SYM
inlawrev-3979	1549	31	college	college	NOUN
inlawrev-3979	1549	32	corner	corner	NOUN
inlawrev-3979	1549	33	joint	joint	PROPN
inlawrev-3979	1549	34	school	school	NOUN
inlawrev-3979	1549	35	district	district	NOUN
inlawrev-3979	1549	36	's	's	PART
inlawrev-3979	1549	37	(	(	PUNCT
inlawrev-3979	1549	38	"	"	PUNCT
inlawrev-3979	1549	39	school	school	NOUN
inlawrev-3979	1549	40	district	district	NOUN
inlawrev-3979	1549	41	"	"	PUNCT
inlawrev-3979	1549	42	)	)	PUNCT
inlawrev-3979	1549	43	2006	2006	NUM
inlawrev-3979	1549	44	budget	budget	NOUN
inlawrev-3979	1549	45	.	.	PUNCT
inlawrev-3979	1550	1	481	481	NUM
inlawrev-3979	1550	2	the	the	DET
inlawrev-3979	1550	3	school	school	NOUN
inlawrev-3979	1550	4	district	district	NOUN
inlawrev-3979	1550	5	fixed	fix	VERB
inlawrev-3979	1550	6	its	its	PRON
inlawrev-3979	1550	7	2006	2006	NUM
inlawrev-3979	1550	8	budget	budget	NOUN
inlawrev-3979	1550	9	in	in	ADP
inlawrev-3979	1550	10	september	september	PROPN
inlawrev-3979	1550	11	2005	2005	NUM
inlawrev-3979	1550	12	after	after	ADP
inlawrev-3979	1550	13	the	the	DET
inlawrev-3979	1550	14	requisite	requisite	ADJ
inlawrev-3979	1550	15	public	public	ADJ
inlawrev-3979	1550	16	hearings	hearing	NOUN
inlawrev-3979	1550	17	.	.	PUNCT
inlawrev-3979	1551	1	482	482	NUM
inlawrev-3979	1551	2	union	union	PROPN
inlawrev-3979	1551	3	county	county	NOUN
inlawrev-3979	1551	4	taxpayers	taxpayer	NOUN
inlawrev-3979	1551	5	were	be	AUX
inlawrev-3979	1551	6	informed	inform	VERB
inlawrev-3979	1551	7	of	of	ADP
inlawrev-3979	1551	8	the	the	DET
inlawrev-3979	1551	9	proposed	propose	VERB
inlawrev-3979	1551	10	tax	tax	NOUN
inlawrev-3979	1551	11	rates	rate	NOUN
inlawrev-3979	1551	12	necessary	necessary	ADJ
inlawrev-3979	1551	13	to	to	PART
inlawrev-3979	1551	14	fund	fund	VERB
inlawrev-3979	1551	15	the	the	DET
inlawrev-3979	1551	16	school	school	NOUN
inlawrev-3979	1551	17	district	district	NOUN
inlawrev-3979	1551	18	'	'	PART
inlawrev-3979	1551	19	s	s	PROPN
inlawrev-3979	1551	20	budget	budget	NOUN
inlawrev-3979	1551	21	by	by	ADP
inlawrev-3979	1551	22	the	the	DET
inlawrev-3979	1551	23	county	county	NOUN
inlawrev-3979	1551	24	auditor	auditor	NOUN
inlawrev-3979	1551	25	through	through	ADP
inlawrev-3979	1551	26	public	public	ADJ
inlawrev-3979	1551	27	notice	notice	NOUN
inlawrev-3979	1551	28	.	.	PUNCT
inlawrev-3979	1552	1	483	483	NUM
inlawrev-3979	1552	2	caldwell	caldwell	PROPN
inlawrev-3979	1552	3	objected	object	VERB
inlawrev-3979	1552	4	to	to	ADP
inlawrev-3979	1552	5	the	the	DET
inlawrev-3979	1552	6	tax	tax	NOUN
inlawrev-3979	1552	7	rate	rate	NOUN
inlawrev-3979	1552	8	increase	increase	NOUN
inlawrev-3979	1552	9	.	.	PUNCT
inlawrev-3979	1553	1	484	484	NUM
inlawrev-3979	1553	2	on	on	ADP
inlawrev-3979	1553	3	appeal	appeal	NOUN
inlawrev-3979	1554	1	,	,	PUNCT
inlawrev-3979	1554	2	caldwell	caldwell	PROPN
inlawrev-3979	1554	3	argued	argue	VERB
inlawrev-3979	1554	4	the	the	DET
inlawrev-3979	1554	5	proposed	propose	VERB
inlawrev-3979	1554	6	tax	tax	NOUN
inlawrev-3979	1554	7	rates	rate	NOUN
inlawrev-3979	1554	8	were	be	AUX
inlawrev-3979	1554	9	unfairly	unfairly	ADV
inlawrev-3979	1554	10	burdensome	burdensome	ADJ
inlawrev-3979	1554	11	to	to	ADP
inlawrev-3979	1554	12	the	the	DET
inlawrev-3979	1554	13	county	county	NOUN
inlawrev-3979	1554	14	taxpayers	taxpayer	NOUN
inlawrev-3979	1554	15	and	and	CCONJ
inlawrev-3979	1554	16	that	that	SCONJ
inlawrev-3979	1554	17	there	there	PRON
inlawrev-3979	1554	18	should	should	AUX
inlawrev-3979	1554	19	not	not	PART
inlawrev-3979	1554	20	be	be	AUX
inlawrev-3979	1554	21	levies	levy	NOUN
inlawrev-3979	1554	22	for	for	ADP
inlawrev-3979	1554	23	the	the	DET
inlawrev-3979	1554	24	school	school	NOUN
inlawrev-3979	1554	25	district	district	NOUN
inlawrev-3979	1554	26	to	to	PART
inlawrev-3979	1554	27	"	"	PUNCT
inlawrev-3979	1554	28	1	1	X
inlawrev-3979	1554	29	)	)	PUNCT
inlawrev-3979	1554	30	provide	provide	VERB
inlawrev-3979	1554	31	health	health	NOUN
inlawrev-3979	1554	32	insurance	insurance	NOUN
inlawrev-3979	1554	33	benefits	benefit	NOUN
inlawrev-3979	1554	34	to	to	ADP
inlawrev-3979	1554	35	its	its	PRON
inlawrev-3979	1554	36	school	school	NOUN
inlawrev-3979	1554	37	board	board	NOUN
inlawrev-3979	1554	38	members	member	NOUN
inlawrev-3979	1554	39	;	;	PUNCT
inlawrev-3979	1554	40	and	and	CCONJ
inlawrev-3979	1554	41	2	2	X
inlawrev-3979	1554	42	)	)	PUNCT
inlawrev-3979	1554	43	make	make	VERB
inlawrev-3979	1554	44	payments	payment	NOUN
inlawrev-3979	1554	45	on	on	ADP
inlawrev-3979	1554	46	its	its	PRON
inlawrev-3979	1554	47	[	[	ADJ
inlawrev-3979	1554	48	guaranteed	guarantee	VERB
inlawrev-3979	1554	49	energy	energy	NOUN
inlawrev-3979	1554	50	savings	saving	NOUN
inlawrev-3979	1554	51	account	account	NOUN
inlawrev-3979	1554	52	]	]	PUNCT
inlawrev-3979	1554	53	from	from	ADP
inlawrev-3979	1554	54	the	the	DET
inlawrev-3979	1554	55	capital	capital	NOUN
inlawrev-3979	1554	56	projects	project	NOUN
inlawrev-3979	1554	57	fund	fund	NOUN
inlawrev-3979	1554	58	.	.	PUNCT
inlawrev-3979	1554	59	"	"	PUNCT
inlawrev-3979	1555	1	485	485	NUM
inlawrev-3979	1555	2	the	the	DET
inlawrev-3979	1555	3	tax	tax	NOUN
inlawrev-3979	1555	4	court	court	NOUN
inlawrev-3979	1555	5	first	first	ADV
inlawrev-3979	1555	6	considered	consider	VERB
inlawrev-3979	1555	7	the	the	DET
inlawrev-3979	1555	8	health	health	NOUN
inlawrev-3979	1555	9	insurance	insurance	NOUN
inlawrev-3979	1555	10	issue	issue	NOUN
inlawrev-3979	1555	11	.	.	PUNCT
inlawrev-3979	1556	1	caldwell	caldwell	PROPN
inlawrev-3979	1556	2	argued	argue	VERB
inlawrev-3979	1556	3	that	that	SCONJ
inlawrev-3979	1556	4	school	school	NOUN
inlawrev-3979	1556	5	board	board	NOUN
inlawrev-3979	1556	6	members	member	NOUN
inlawrev-3979	1556	7	should	should	AUX
inlawrev-3979	1556	8	not	not	PART
inlawrev-3979	1556	9	be	be	AUX
inlawrev-3979	1556	10	provided	provide	VERB
inlawrev-3979	1556	11	health	health	NOUN
inlawrev-3979	1556	12	insurance	insurance	NOUN
inlawrev-3979	1556	13	benefits	benefit	NOUN
inlawrev-3979	1556	14	because	because	SCONJ
inlawrev-3979	1556	15	i.c	i.c	PROPN
inlawrev-3979	1556	16	.	.	PROPN
inlawrev-3979	1556	17	§	§	PROPN
inlawrev-3979	1556	18	20	20	NUM
inlawrev-3979	1556	19	-	-	SYM
inlawrev-3979	1556	20	26	26	NUM
inlawrev-3979	1556	21	-	-	PUNCT
inlawrev-3979	1556	22	4	4	NUM
inlawrev-3979	1556	23	-	-	SYM
inlawrev-3979	1556	24	7	7	NUM
inlawrev-3979	1556	25	limits	limit	NOUN
inlawrev-3979	1556	26	annual	annual	ADJ
inlawrev-3979	1556	27	compensation	compensation	NOUN
inlawrev-3979	1556	28	for	for	ADP
inlawrev-3979	1556	29	school	school	NOUN
inlawrev-3979	1556	30	board	board	NOUN
inlawrev-3979	1556	31	members	member	NOUN
inlawrev-3979	1556	32	to	to	ADP
inlawrev-3979	1556	33	$	$	SYM
inlawrev-3979	1556	34	2000	2000	NUM
inlawrev-3979	1556	35	per	per	ADP
inlawrev-3979	1556	36	year	year	NOUN
inlawrev-3979	1556	37	plus	plus	CCONJ
inlawrev-3979	1556	38	a	a	PRON
inlawrev-3979	1556	39	per	per	X
inlawrev-3979	1556	40	diem	diem	NOUN
inlawrev-3979	1556	41	.	.	PUNCT
inlawrev-3979	1557	1	486	486	NUM
inlawrev-3979	1557	2	the	the	DET
inlawrev-3979	1557	3	tax	tax	NOUN
inlawrev-3979	1557	4	court	court	NOUN
inlawrev-3979	1557	5	rejected	reject	VERB
inlawrev-3979	1557	6	this	this	DET
inlawrev-3979	1557	7	argument	argument	NOUN
inlawrev-3979	1557	8	and	and	CCONJ
inlawrev-3979	1557	9	affirmed	affirm	VERB
inlawrev-3979	1557	10	the	the	DET
inlawrev-3979	1557	11	dlgf	dlgf	NOUN
inlawrev-3979	1557	12	's	's	PART
inlawrev-3979	1557	13	final	final	ADJ
inlawrev-3979	1557	14	determination	determination	NOUN
inlawrev-3979	1557	15	regarding	regard	VERB
inlawrev-3979	1557	16	this	this	DET
inlawrev-3979	1557	17	issue	issue	NOUN
inlawrev-3979	1557	18	.	.	PUNCT
inlawrev-3979	1558	1	487	487	NUM
inlawrev-3979	1558	2	the	the	DET
inlawrev-3979	1558	3	crucial	crucial	ADJ
inlawrev-3979	1558	4	consideration	consideration	NOUN
inlawrev-3979	1558	5	was	be	AUX
inlawrev-3979	1558	6	the	the	DET
inlawrev-3979	1558	7	definition	definition	NOUN
inlawrev-3979	1558	8	of	of	ADP
inlawrev-3979	1558	9	the	the	DET
inlawrev-3979	1558	10	word	word	NOUN
inlawrev-3979	1558	11	"	"	PUNCT
inlawrev-3979	1558	12	compensation	compensation	NOUN
inlawrev-3979	1558	13	.	.	PUNCT
inlawrev-3979	1558	14	"	"	PUNCT
inlawrev-3979	1559	1	caldwell	caldwell	PROPN
inlawrev-3979	1559	2	's	's	PART
inlawrev-3979	1559	3	argument	argument	NOUN
inlawrev-3979	1559	4	was	be	AUX
inlawrev-3979	1559	5	"	"	PUNCT
inlawrev-3979	1559	6	based	base	VERB
inlawrev-3979	1559	7	on	on	ADP
inlawrev-3979	1559	8	the	the	DET
inlawrev-3979	1559	9	premise	premise	NOUN
inlawrev-3979	1559	10	that	that	SCONJ
inlawrev-3979	1559	11	the	the	DET
inlawrev-3979	1559	12	term	term	NOUN
inlawrev-3979	1559	13	'	'	PUNCT
inlawrev-3979	1559	14	compensation	compensation	NOUN
inlawrev-3979	1559	15	'	'	PUNCT
inlawrev-3979	1559	16	includes	include	VERB
inlawrev-3979	1559	17	both	both	DET
inlawrev-3979	1559	18	'	'	PUNCT
inlawrev-3979	1559	19	salary	salary	NOUN
inlawrev-3979	1559	20	'	'	PUNCT
inlawrev-3979	1559	21	and	and	CCONJ
inlawrev-3979	1559	22	'	'	PUNCT
inlawrev-3979	1559	23	fringe	fringe	NOUN
inlawrev-3979	1559	24	benefits	benefit	NOUN
inlawrev-3979	1559	25	.	.	PUNCT
inlawrev-3979	1559	26	'	'	PUNCT
inlawrev-3979	1560	1	"	"	PUNCT
inlawrev-3979	1560	2	488	488	NUM
inlawrev-3979	1560	3	while	while	SCONJ
inlawrev-3979	1560	4	"	"	PUNCT
inlawrev-3979	1560	5	salary	salary	NOUN
inlawrev-3979	1560	6	"	"	PUNCT
inlawrev-3979	1560	7	and	and	CCONJ
inlawrev-3979	1560	8	"	"	PUNCT
inlawrev-3979	1560	9	fringe	fringe	NOUN
inlawrev-3979	1560	10	benefits	benefit	NOUN
inlawrev-3979	1560	11	"	"	PUNCT
inlawrev-3979	1560	12	can	can	AUX
inlawrev-3979	1560	13	be	be	AUX
inlawrev-3979	1560	14	considered	consider	VERB
inlawrev-3979	1560	15	categories	category	NOUN
inlawrev-3979	1560	16	or	or	CCONJ
inlawrev-3979	1560	17	types	type	NOUN
inlawrev-3979	1560	18	of	of	ADP
inlawrev-3979	1560	19	compensation	compensation	NOUN
inlawrev-3979	1560	20	,	,	PUNCT
inlawrev-3979	1560	21	legislative	legislative	ADJ
inlawrev-3979	1560	22	intent	intent	NOUN
inlawrev-3979	1560	23	revealed	reveal	VERB
inlawrev-3979	1560	24	when	when	SCONJ
inlawrev-3979	1560	25	reviewing	review	VERB
inlawrev-3979	1560	26	the	the	DET
inlawrev-3979	1560	27	whole	whole	ADJ
inlawrev-3979	1560	28	statute	statute	NOUN
inlawrev-3979	1560	29	that	that	PRON
inlawrev-3979	1560	30	the	the	DET
inlawrev-3979	1560	31	term	term	NOUN
inlawrev-3979	1560	32	"	"	PUNCT
inlawrev-3979	1560	33	compensation	compensation	NOUN
inlawrev-3979	1560	34	"	"	PUNCT
inlawrev-3979	1560	35	in	in	ADP
inlawrev-3979	1560	36	i.c	i.c	PROPN
inlawrev-3979	1560	37	.	.	PUNCT
inlawrev-3979	1561	1	§	§	PROPN
inlawrev-3979	1561	2	20	20	NUM
inlawrev-3979	1561	3	-	-	SYM
inlawrev-3979	1561	4	26	26	NUM
inlawrev-3979	1561	5	-	-	PUNCT
inlawrev-3979	1561	6	4	4	NUM
inlawrev-3979	1561	7	-	-	SYM
inlawrev-3979	1561	8	7	7	NUM
inlawrev-3979	1561	9	was	be	AUX
inlawrev-3979	1561	10	meant	mean	VERB
inlawrev-3979	1561	11	to	to	PART
inlawrev-3979	1561	12	have	have	VERB
inlawrev-3979	1561	13	a	a	DET
inlawrev-3979	1561	14	more	more	ADV
inlawrev-3979	1561	15	restricted	restricted	ADJ
inlawrev-3979	1561	16	meaning	meaning	NOUN
inlawrev-3979	1561	17	.	.	PUNCT
inlawrev-3979	1562	1	489	489	NUM
inlawrev-3979	1563	1	the	the	DET
inlawrev-3979	1563	2	language	language	NOUN
inlawrev-3979	1563	3	of	of	ADP
inlawrev-3979	1563	4	the	the	DET
inlawrev-3979	1563	5	statute	statute	NOUN
inlawrev-3979	1563	6	,	,	PUNCT
inlawrev-3979	1563	7	which	which	PRON
inlawrev-3979	1563	8	defines	define	VERB
inlawrev-3979	1563	9	"	"	PUNCT
inlawrev-3979	1563	10	compensation	compensation	NOUN
inlawrev-3979	1563	11	"	"	PUNCT
inlawrev-3979	1563	12	as	as	ADP
inlawrev-3979	1563	13	'	'	PUNCT
inlawrev-3979	1563	14	"	"	PUNCT
inlawrev-3979	1563	15	a	a	DET
inlawrev-3979	1563	16	reasonable	reasonable	ADJ
inlawrev-3979	1563	17	amount	amount	NOUN
inlawrev-3979	1563	18	for	for	ADP
inlawrev-3979	1563	19	service	service	NOUN
inlawrev-3979	1563	20	.	.	PUNCT
inlawrev-3979	1563	21	.	.	PUNCT
inlawrev-3979	1563	22	.	.	PUNCT
inlawrev-3979	1564	1	not	not	PART
inlawrev-3979	1564	2	to	to	PART
inlawrev-3979	1564	3	exceed	exceed	VERB
inlawrev-3979	1564	4	.	.	PUNCT
inlawrev-3979	1564	5	.	.	PUNCT
inlawrev-3979	1564	6	.	.	PUNCT
inlawrev-3979	1565	1	$	$	SYM
inlawrev-3979	1565	2	2,000	2,000	NUM
inlawrev-3979	1565	3	[	[	X
inlawrev-3979	1565	4	]	]	X
inlawrev-3979	1565	5	per	per	ADP
inlawrev-3979	1565	6	year	year	NOUN
inlawrev-3979	1565	7	[	[	X
inlawrev-3979	1565	8	]	]	X
inlawrev-3979	1565	9	and	and	CCONJ
inlawrev-3979	1565	10	[	[	X
inlawrev-3979	1565	11	]	]	X
inlawrev-3979	1565	12	a	a	PRON
inlawrev-3979	1565	13	per	per	ADP
inlawrev-3979	1565	14	diem	diem	NOUN
inlawrev-3979	1565	15	,	,	PUNCT
inlawrev-3979	1565	16	'	'	PUNCT
inlawrev-3979	1565	17	"	"	PUNCT
inlawrev-3979	1565	18	490	490	NUM
inlawrev-3979	1565	19	leads	lead	VERB
inlawrev-3979	1565	20	to	to	ADP
inlawrev-3979	1565	21	the	the	DET
inlawrev-3979	1565	22	conclusion	conclusion	NOUN
inlawrev-3979	1565	23	that	that	SCONJ
inlawrev-3979	1565	24	the	the	DET
inlawrev-3979	1565	25	statute	statute	NOUN
inlawrev-3979	1565	26	was	be	AUX
inlawrev-3979	1565	27	only	only	ADV
inlawrev-3979	1565	28	referring	refer	VERB
inlawrev-3979	1565	29	to	to	ADP
inlawrev-3979	1565	30	478	478	NUM
inlawrev-3979	1565	31	.	.	PUNCT
inlawrev-3979	1566	1	i	i	PRON
inlawrev-3979	1566	2	d.	d.	PROPN
inlawrev-3979	1566	3	(	(	PUNCT
inlawrev-3979	1566	4	citing	cite	VERB
inlawrev-3979	1566	5	barker	barker	PROPN
inlawrev-3979	1566	6	v.	v.	ADP
inlawrev-3979	1566	7	state	state	PROPN
inlawrev-3979	1566	8	bd	bd	PROPN
inlawrev-3979	1566	9	.	.	PROPN
inlawrev-3979	1566	10	of	of	ADP
inlawrev-3979	1566	11	tax	tax	NOUN
inlawrev-3979	1566	12	comm'rs	comm'rs	NOUN
inlawrev-3979	1566	13	,	,	PUNCT
inlawrev-3979	1566	14	712	712	NUM
inlawrev-3979	1566	15	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1566	16	563	563	NUM
inlawrev-3979	1566	17	,	,	PUNCT
inlawrev-3979	1566	18	571	571	NUM
inlawrev-3979	1566	19	(	(	PUNCT
inlawrev-3979	1566	20	ind	ind	NOUN
inlawrev-3979	1566	21	.	.	PUNCT
inlawrev-3979	1567	1	tax	tax	PROPN
inlawrev-3979	1567	2	ct	ct	PROPN
inlawrev-3979	1567	3	.	.	PROPN
inlawrev-3979	1567	4	1999	1999	NUM
inlawrev-3979	1567	5	)	)	PUNCT
inlawrev-3979	1567	6	)	)	PUNCT
inlawrev-3979	1567	7	.	.	PUNCT
inlawrev-3979	1568	1	479	479	NUM
inlawrev-3979	1568	2	.	.	PUNCT
inlawrev-3979	1569	1	i	i	PRON
inlawrev-3979	1569	2	d.	d.	VERB
inlawrev-3979	1569	3	at	at	ADP
inlawrev-3979	1569	4	*	*	PROPN
inlawrev-3979	1569	5	4	4	NUM
inlawrev-3979	1569	6	.	.	NOUN
inlawrev-3979	1569	7	480	480	NUM
inlawrev-3979	1569	8	.	.	PUNCT
inlawrev-3979	1570	1	no	no	INTJ
inlawrev-3979	1570	2	.	.	NOUN
inlawrev-3979	1570	3	49t10	49t10	NUM
inlawrev-3979	1570	4	-	-	PUNCT
inlawrev-3979	1570	5	0604	0604	NUM
inlawrev-3979	1570	6	-	-	PUNCT
inlawrev-3979	1570	7	ta-41	ta-41	NOUN
inlawrev-3979	1570	8	,	,	PUNCT
inlawrev-3979	1570	9	2007	2007	NUM
inlawrev-3979	1570	10	wl	wl	SYM
inlawrev-3979	1570	11	731336	731336	NUM
inlawrev-3979	1570	12	(	(	PUNCT
inlawrev-3979	1570	13	ind	ind	NOUN
inlawrev-3979	1570	14	.	.	PUNCT
inlawrev-3979	1571	1	tax	tax	PROPN
inlawrev-3979	1571	2	ct	ct	PROPN
inlawrev-3979	1571	3	.	.	PUNCT
inlawrev-3979	1572	1	mar	mar	PROPN
inlawrev-3979	1572	2	.	.	PROPN
inlawrev-3979	1572	3	12	12	NUM
inlawrev-3979	1572	4	,	,	PUNCT
inlawrev-3979	1572	5	2007	2007	NUM
inlawrev-3979	1572	6	)	)	PUNCT
inlawrev-3979	1572	7	(	(	PUNCT
inlawrev-3979	1572	8	unpublished	unpublished	ADJ
inlawrev-3979	1572	9	table	table	NOUN
inlawrev-3979	1572	10	decision	decision	NOUN
inlawrev-3979	1572	11	)	)	PUNCT
inlawrev-3979	1572	12	.	.	PUNCT
inlawrev-3979	1573	1	481	481	NUM
inlawrev-3979	1573	2	.	.	PUNCT
inlawrev-3979	1574	1	i	i	PRON
inlawrev-3979	1574	2	d.	d.	VERB
inlawrev-3979	1574	3	at	at	ADP
inlawrev-3979	1574	4	*	*	PROPN
inlawrev-3979	1574	5	1	1	NUM
inlawrev-3979	1574	6	.	.	PUNCT
inlawrev-3979	1574	7	482	482	NUM
inlawrev-3979	1574	8	.	.	PUNCT
inlawrev-3979	1575	1	i	i	PRON
inlawrev-3979	1575	2	d.	d.	PROPN
inlawrev-3979	1575	3	483	483	NUM
inlawrev-3979	1575	4	.	.	PUNCT
inlawrev-3979	1576	1	i	i	PRON
inlawrev-3979	1576	2	d.	d.	PROPN
inlawrev-3979	1576	3	484	484	NUM
inlawrev-3979	1576	4	.	.	PUNCT
inlawrev-3979	1577	1	i	i	PRON
inlawrev-3979	1577	2	d.	d.	PROPN
inlawrev-3979	1577	3	485	485	NUM
inlawrev-3979	1577	4	.	.	PUNCT
inlawrev-3979	1578	1	i	i	PRON
inlawrev-3979	1578	2	d.	d.	PROPN
inlawrev-3979	1578	3	486	486	NUM
inlawrev-3979	1578	4	.	.	PUNCT
inlawrev-3979	1579	1	i	i	PRON
inlawrev-3979	1579	2	d.	d.	PROPN
inlawrev-3979	1579	3	487	487	NUM
inlawrev-3979	1579	4	.	.	PUNCT
inlawrev-3979	1580	1	i	i	PRON
inlawrev-3979	1580	2	d.	d.	VERB
inlawrev-3979	1580	3	at	at	ADP
inlawrev-3979	1580	4	*	*	PROPN
inlawrev-3979	1580	5	3	3	NUM
inlawrev-3979	1580	6	.	.	NUM
inlawrev-3979	1580	7	488	488	NUM
inlawrev-3979	1580	8	.	.	PUNCT
inlawrev-3979	1581	1	i	i	PRON
inlawrev-3979	1581	2	d.	d.	VERB
inlawrev-3979	1581	3	at	at	ADP
inlawrev-3979	1581	4	*	*	NOUN
inlawrev-3979	1581	5	2	2	NUM
inlawrev-3979	1581	6	(	(	PUNCT
inlawrev-3979	1581	7	emphasis	emphasis	NOUN
inlawrev-3979	1581	8	added	add	VERB
inlawrev-3979	1581	9	)	)	PUNCT
inlawrev-3979	1581	10	.	.	PUNCT
inlawrev-3979	1582	1	489	489	NUM
inlawrev-3979	1582	2	.	.	PUNCT
inlawrev-3979	1583	1	i	i	PRON
inlawrev-3979	1583	2	d.	d.	VERB
inlawrev-3979	1583	3	at	at	ADP
inlawrev-3979	1583	4	*	*	PROPN
inlawrev-3979	1583	5	2	2	NUM
inlawrev-3979	1583	6	-	-	SYM
inlawrev-3979	1583	7	3	3	NUM
inlawrev-3979	1583	8	.	.	NUM
inlawrev-3979	1583	9	490	490	NUM
inlawrev-3979	1583	10	.	.	PUNCT
inlawrev-3979	1584	1	i	i	PRON
inlawrev-3979	1584	2	d.	d.	PROPN
inlawrev-3979	1584	3	at	at	ADP
inlawrev-3979	1584	4	*	*	NOUN
inlawrev-3979	1584	5	3	3	NUM
inlawrev-3979	1584	6	(	(	PUNCT
inlawrev-3979	1584	7	quoting	quote	VERB
inlawrev-3979	1584	8	ind	ind	PROPN
inlawrev-3979	1584	9	.	.	PUNCT
inlawrev-3979	1585	1	code	code	PROPN
inlawrev-3979	1585	2	ann	ann	PROPN
inlawrev-3979	1585	3	.	.	PUNCT
inlawrev-3979	1586	1	§	§	PROPN
inlawrev-3979	1586	2	20	20	NUM
inlawrev-3979	1586	3	-	-	SYM
inlawrev-3979	1586	4	26	26	NUM
inlawrev-3979	1586	5	-	-	PUNCT
inlawrev-3979	1586	6	4	4	NUM
inlawrev-3979	1586	7	-	-	SYM
inlawrev-3979	1586	8	7	7	NUM
inlawrev-3979	1586	9	(	(	PUNCT
inlawrev-3979	1586	10	west	west	NOUN
inlawrev-3979	1586	11	2005	2005	NUM
inlawrev-3979	1586	12	)	)	PUNCT
inlawrev-3979	1586	13	)	)	PUNCT
inlawrev-3979	1586	14	.	.	PUNCT
inlawrev-3979	1587	1	2008	2008	NUM
inlawrev-3979	1587	2	]	]	PUNCT
inlawrev-3979	1587	3	tax	tax	NOUN
inlawrev-3979	1587	4	law	law	NOUN
inlawrev-3979	1587	5	1313	1313	NUM
inlawrev-3979	1587	6	"	"	PUNCT
inlawrev-3979	1587	7	salary	salary	NOUN
inlawrev-3979	1587	8	"	"	PUNCT
inlawrev-3979	1587	9	because	because	SCONJ
inlawrev-3979	1587	10	the	the	DET
inlawrev-3979	1587	11	amount	amount	NOUN
inlawrev-3979	1587	12	is	be	AUX
inlawrev-3979	1587	13	fixed	fix	VERB
inlawrev-3979	1587	14	and	and	CCONJ
inlawrev-3979	1587	15	is	be	AUX
inlawrev-3979	1587	16	paid	pay	VERB
inlawrev-3979	1587	17	at	at	ADP
inlawrev-3979	1587	18	stated	state	VERB
inlawrev-3979	1587	19	intervals	interval	NOUN
inlawrev-3979	1587	20	and	and	CCONJ
inlawrev-3979	1587	21	because	because	SCONJ
inlawrev-3979	1587	22	there	there	PRON
inlawrev-3979	1587	23	is	be	VERB
inlawrev-3979	1587	24	a	a	DET
inlawrev-3979	1587	25	relation	relation	NOUN
inlawrev-3979	1587	26	between	between	ADP
inlawrev-3979	1587	27	the	the	DET
inlawrev-3979	1587	28	time	time	NOUN
inlawrev-3979	1587	29	worked	work	VERB
inlawrev-3979	1587	30	or	or	CCONJ
inlawrev-3979	1587	31	service	service	NOUN
inlawrev-3979	1587	32	provided	provide	VERB
inlawrev-3979	1587	33	.	.	PUNCT
inlawrev-3979	1587	34	491	491	NUM
inlawrev-3979	1587	35	in	in	ADP
inlawrev-3979	1587	36	contrast	contrast	NOUN
inlawrev-3979	1587	37	,	,	PUNCT
inlawrev-3979	1587	38	providing	provide	VERB
inlawrev-3979	1587	39	health	health	NOUN
inlawrev-3979	1587	40	insurance	insurance	NOUN
inlawrev-3979	1587	41	is	be	AUX
inlawrev-3979	1587	42	a	a	DET
inlawrev-3979	1587	43	"	"	PUNCT
inlawrev-3979	1587	44	fringe	fringe	NOUN
inlawrev-3979	1587	45	benefit	benefit	NOUN
inlawrev-3979	1587	46	.	.	PUNCT
inlawrev-3979	1587	47	"	"	PUNCT
inlawrev-3979	1588	1	492	492	NUM
inlawrev-3979	1588	2	fringe	fringe	NOUN
inlawrev-3979	1588	3	benefits	benefit	NOUN
inlawrev-3979	1588	4	are	be	AUX
inlawrev-3979	1588	5	a	a	DET
inlawrev-3979	1588	6	distinct	distinct	ADJ
inlawrev-3979	1588	7	form	form	NOUN
inlawrev-3979	1588	8	of	of	ADP
inlawrev-3979	1588	9	compensation	compensation	NOUN
inlawrev-3979	1588	10	,	,	PUNCT
inlawrev-3979	1588	11	separate	separate	ADJ
inlawrev-3979	1588	12	from	from	ADP
inlawrev-3979	1588	13	and	and	CCONJ
inlawrev-3979	1588	14	supplemental	supplemental	ADJ
inlawrev-3979	1588	15	to	to	ADP
inlawrev-3979	1588	16	salary	salary	NOUN
inlawrev-3979	1588	17	.	.	PUNCT
inlawrev-3979	1589	1	493	493	NUM
inlawrev-3979	1589	2	the	the	DET
inlawrev-3979	1589	3	school	school	NOUN
inlawrev-3979	1589	4	district	district	NOUN
inlawrev-3979	1589	5	did	do	AUX
inlawrev-3979	1589	6	not	not	PART
inlawrev-3979	1589	7	violate	violate	VERB
inlawrev-3979	1589	8	indiana	indiana	PROPN
inlawrev-3979	1589	9	law	law	PROPN
inlawrev-3979	1589	10	when	when	SCONJ
inlawrev-3979	1589	11	it	it	PRON
inlawrev-3979	1589	12	paid	pay	VERB
inlawrev-3979	1589	13	a	a	DET
inlawrev-3979	1589	14	portion	portion	NOUN
inlawrev-3979	1589	15	of	of	ADP
inlawrev-3979	1589	16	the	the	DET
inlawrev-3979	1589	17	school	school	NOUN
inlawrev-3979	1589	18	board	board	NOUN
inlawrev-3979	1589	19	members	member	NOUN
inlawrev-3979	1589	20	'	'	PART
inlawrev-3979	1589	21	health	health	NOUN
inlawrev-3979	1589	22	insurance	insurance	NOUN
inlawrev-3979	1589	23	premiums	premium	NOUN
inlawrev-3979	1589	24	because	because	SCONJ
inlawrev-3979	1589	25	salary	salary	NOUN
inlawrev-3979	1589	26	does	do	AUX
inlawrev-3979	1589	27	not	not	PART
inlawrev-3979	1589	28	include	include	VERB
inlawrev-3979	1589	29	fringe	fringe	NOUN
inlawrev-3979	1589	30	benefits	benefit	NOUN
inlawrev-3979	1589	31	.	.	PUNCT
inlawrev-3979	1590	1	494	494	NUM
inlawrev-3979	1590	2	next	next	ADJ
inlawrev-3979	1590	3	,	,	PUNCT
inlawrev-3979	1590	4	the	the	DET
inlawrev-3979	1590	5	tax	tax	NOUN
inlawrev-3979	1590	6	court	court	NOUN
inlawrev-3979	1590	7	considered	consider	VERB
inlawrev-3979	1590	8	the	the	DET
inlawrev-3979	1590	9	issue	issue	NOUN
inlawrev-3979	1590	10	regarding	regard	VERB
inlawrev-3979	1590	11	the	the	DET
inlawrev-3979	1590	12	school	school	NOUN
inlawrev-3979	1590	13	district	district	NOUN
inlawrev-3979	1590	14	's	's	PART
inlawrev-3979	1590	15	use	use	NOUN
inlawrev-3979	1590	16	of	of	ADP
inlawrev-3979	1590	17	its	its	PRON
inlawrev-3979	1590	18	capital	capital	NOUN
inlawrev-3979	1590	19	funds	fund	NOUN
inlawrev-3979	1590	20	project	project	NOUN
inlawrev-3979	1590	21	for	for	ADP
inlawrev-3979	1590	22	payment	payment	NOUN
inlawrev-3979	1590	23	on	on	ADP
inlawrev-3979	1590	24	its	its	PRON
inlawrev-3979	1590	25	government	government	NOUN
inlawrev-3979	1590	26	energy	energy	NOUN
inlawrev-3979	1590	27	savings	saving	NOUN
inlawrev-3979	1590	28	account	account	NOUN
inlawrev-3979	1590	29	(	(	PUNCT
inlawrev-3979	1590	30	"	"	PUNCT
inlawrev-3979	1590	31	gesc	gesc	NOUN
inlawrev-3979	1590	32	"	"	PUNCT
inlawrev-3979	1590	33	)	)	PUNCT
inlawrev-3979	1590	34	.	.	PUNCT
inlawrev-3979	1591	1	495	495	NUM
inlawrev-3979	1591	2	the	the	DET
inlawrev-3979	1591	3	school	school	NOUN
inlawrev-3979	1591	4	district	district	NOUN
inlawrev-3979	1591	5	had	have	VERB
inlawrev-3979	1591	6	two	two	NUM
inlawrev-3979	1591	7	contracts	contract	NOUN
inlawrev-3979	1591	8	with	with	ADP
inlawrev-3979	1591	9	honeywell	honeywell	NOUN
inlawrev-3979	1591	10	for	for	ADP
inlawrev-3979	1591	11	energy	energy	NOUN
inlawrev-3979	1591	12	saving	saving	NOUN
inlawrev-3979	1591	13	projects	project	NOUN
inlawrev-3979	1591	14	.	.	PUNCT
inlawrev-3979	1592	1	496	496	NUM
inlawrev-3979	1592	2	one	one	NUM
inlawrev-3979	1592	3	of	of	ADP
inlawrev-3979	1592	4	the	the	DET
inlawrev-3979	1592	5	contracts	contract	NOUN
inlawrev-3979	1592	6	covered	cover	VERB
inlawrev-3979	1592	7	a	a	DET
inlawrev-3979	1592	8	five	five	NUM
inlawrev-3979	1592	9	-	-	PUNCT
inlawrev-3979	1592	10	year	year	NOUN
inlawrev-3979	1592	11	period	period	NOUN
inlawrev-3979	1592	12	,	,	PUNCT
inlawrev-3979	1592	13	and	and	CCONJ
inlawrev-3979	1592	14	the	the	DET
inlawrev-3979	1592	15	other	other	ADJ
inlawrev-3979	1592	16	contract	contract	NOUN
inlawrev-3979	1592	17	covered	cover	VERB
inlawrev-3979	1592	18	a	a	DET
inlawrev-3979	1592	19	ten	ten	NUM
inlawrev-3979	1592	20	-	-	PUNCT
inlawrev-3979	1592	21	year	year	NOUN
inlawrev-3979	1592	22	period	period	NOUN
inlawrev-3979	1592	23	,	,	PUNCT
inlawrev-3979	1592	24	but	but	CCONJ
inlawrev-3979	1592	25	the	the	DET
inlawrev-3979	1592	26	two	two	NUM
inlawrev-3979	1592	27	were	be	AUX
inlawrev-3979	1592	28	eventually	eventually	ADV
inlawrev-3979	1592	29	combined	combine	VERB
inlawrev-3979	1592	30	sometime	sometime	ADV
inlawrev-3979	1592	31	between	between	ADP
inlawrev-3979	1592	32	october	october	PROPN
inlawrev-3979	1592	33	2000	2000	NUM
inlawrev-3979	1592	34	and	and	CCONJ
inlawrev-3979	1592	35	january	january	PROPN
inlawrev-3979	1592	36	2002	2002	NUM
inlawrev-3979	1592	37	.	.	PUNCT
inlawrev-3979	1593	1	497	497	NUM
inlawrev-3979	1593	2	caldwell	caldwell	PROPN
inlawrev-3979	1593	3	stated	state	VERB
inlawrev-3979	1593	4	the	the	DET
inlawrev-3979	1593	5	remaining	remain	VERB
inlawrev-3979	1593	6	contract	contract	NOUN
inlawrev-3979	1593	7	had	have	VERB
inlawrev-3979	1593	8	"	"	PUNCT
inlawrev-3979	1593	9	approximately	approximately	ADV
inlawrev-3979	1593	10	eight	eight	NUM
inlawrev-3979	1593	11	[	[	X
inlawrev-3979	1593	12	more	more	ADJ
inlawrev-3979	1593	13	]	]	SYM
inlawrev-3979	1593	14	years	year	NOUN
inlawrev-3979	1593	15	at	at	ADP
inlawrev-3979	1593	16	$	$	SYM
inlawrev-3979	1593	17	46,880	46,880	NUM
inlawrev-3979	1593	18	per	per	ADP
inlawrev-3979	1593	19	year	year	NOUN
inlawrev-3979	1593	20	[	[	X
inlawrev-3979	1593	21	.	.	PUNCT
inlawrev-3979	1593	22	]	]	X
inlawrev-3979	1593	23	"	"	PUNCT
inlawrev-3979	1593	24	498	498	NUM
inlawrev-3979	1593	25	caldwell	caldwell	PROPN
inlawrev-3979	1593	26	argued	argue	VERB
inlawrev-3979	1593	27	the	the	DET
inlawrev-3979	1593	28	school	school	NOUN
inlawrev-3979	1593	29	district	district	NOUN
inlawrev-3979	1593	30	should	should	AUX
inlawrev-3979	1593	31	be	be	AUX
inlawrev-3979	1593	32	"	"	PUNCT
inlawrev-3979	1593	33	punished	punish	VERB
inlawrev-3979	1593	34	"	"	PUNCT
inlawrev-3979	1593	35	for	for	ADP
inlawrev-3979	1593	36	not	not	PART
inlawrev-3979	1593	37	having	have	VERB
inlawrev-3979	1593	38	to	to	PART
inlawrev-3979	1593	39	date	date	VERB
inlawrev-3979	1593	40	any	any	DET
inlawrev-3979	1593	41	documentation	documentation	NOUN
inlawrev-3979	1593	42	regarding	regard	VERB
inlawrev-3979	1593	43	the	the	DET
inlawrev-3979	1593	44	savings	saving	NOUN
inlawrev-3979	1593	45	resulting	result	VERB
inlawrev-3979	1593	46	from	from	ADP
inlawrev-3979	1593	47	gesc	gesc	NOUN
inlawrev-3979	1593	48	,	,	PUNCT
inlawrev-3979	1593	49	because	because	SCONJ
inlawrev-3979	1593	50	at	at	ADP
inlawrev-3979	1593	51	the	the	DET
inlawrev-3979	1593	52	end	end	NOUN
inlawrev-3979	1593	53	of	of	ADP
inlawrev-3979	1593	54	the	the	DET
inlawrev-3979	1593	55	contract	contract	NOUN
inlawrev-3979	1593	56	term	term	NOUN
inlawrev-3979	1593	57	there	there	PRON
inlawrev-3979	1593	58	would	would	AUX
inlawrev-3979	1593	59	be	be	AUX
inlawrev-3979	1593	60	no	no	DET
inlawrev-3979	1593	61	method	method	NOUN
inlawrev-3979	1593	62	to	to	PART
inlawrev-3979	1593	63	determine	determine	VERB
inlawrev-3979	1593	64	whether	whether	SCONJ
inlawrev-3979	1593	65	honeywell	honeywell	PROPN
inlawrev-3979	1593	66	was	be	AUX
inlawrev-3979	1593	67	required	require	VERB
inlawrev-3979	1593	68	to	to	PART
inlawrev-3979	1593	69	reimburse	reimburse	VERB
inlawrev-3979	1593	70	the	the	DET
inlawrev-3979	1593	71	school	school	NOUN
inlawrev-3979	1593	72	district	district	NOUN
inlawrev-3979	1593	73	.	.	PUNCT
inlawrev-3979	1594	1	499	499	NUM
inlawrev-3979	1594	2	the	the	DET
inlawrev-3979	1594	3	"	"	PUNCT
inlawrev-3979	1594	4	punishment	punishment	NOUN
inlawrev-3979	1594	5	"	"	PUNCT
inlawrev-3979	1594	6	suggested	suggest	VERB
inlawrev-3979	1594	7	by	by	ADP
inlawrev-3979	1594	8	caldwell	caldwell	PROPN
inlawrev-3979	1594	9	was	be	AUX
inlawrev-3979	1594	10	to	to	PART
inlawrev-3979	1594	11	require	require	VERB
inlawrev-3979	1594	12	the	the	DET
inlawrev-3979	1594	13	school	school	NOUN
inlawrev-3979	1594	14	district	district	NOUN
inlawrev-3979	1594	15	to	to	PART
inlawrev-3979	1594	16	make	make	VERB
inlawrev-3979	1594	17	any	any	DET
inlawrev-3979	1594	18	remaining	remain	VERB
inlawrev-3979	1594	19	gesc	gesc	NOUN
inlawrev-3979	1594	20	payments	payment	NOUN
inlawrev-3979	1594	21	to	to	PART
inlawrev-3979	1594	22	honeywell	honeywell	VERB
inlawrev-3979	1594	23	from	from	ADP
inlawrev-3979	1594	24	the	the	DET
inlawrev-3979	1594	25	general	general	ADJ
inlawrev-3979	1594	26	fund	fund	NOUN
inlawrev-3979	1594	27	instead	instead	ADV
inlawrev-3979	1594	28	of	of	ADP
inlawrev-3979	1594	29	the	the	DET
inlawrev-3979	1594	30	capital	capital	NOUN
inlawrev-3979	1594	31	projects	project	NOUN
inlawrev-3979	1594	32	fund	fund	NOUN
inlawrev-3979	1594	33	.	.	PUNCT
inlawrev-3979	1595	1	500	500	NUM
inlawrev-3979	1595	2	the	the	DET
inlawrev-3979	1595	3	tax	tax	NOUN
inlawrev-3979	1595	4	court	court	NOUN
inlawrev-3979	1595	5	disagreed	disagree	VERB
inlawrev-3979	1595	6	with	with	ADP
inlawrev-3979	1595	7	caldwell	caldwell	PROPN
inlawrev-3979	1595	8	's	's	PART
inlawrev-3979	1595	9	request	request	NOUN
inlawrev-3979	1595	10	for	for	ADP
inlawrev-3979	1595	11	"	"	PUNCT
inlawrev-3979	1595	12	punishment	punishment	NOUN
inlawrev-3979	1595	13	,	,	PUNCT
inlawrev-3979	1595	14	"	"	PUNCT
inlawrev-3979	1595	15	because	because	SCONJ
inlawrev-3979	1595	16	the	the	DET
inlawrev-3979	1595	17	tax	tax	NOUN
inlawrev-3979	1595	18	court	court	NOUN
inlawrev-3979	1595	19	determined	determine	VERB
inlawrev-3979	1595	20	that	that	SCONJ
inlawrev-3979	1595	21	"	"	PUNCT
inlawrev-3979	1595	22	the	the	DET
inlawrev-3979	1595	23	school	school	NOUN
inlawrev-3979	1595	24	district	district	NOUN
inlawrev-3979	1595	25	has	have	AUX
inlawrev-3979	1595	26	done	do	VERB
inlawrev-3979	1595	27	nothing	nothing	PRON
inlawrev-3979	1595	28	yet	yet	ADV
inlawrev-3979	1595	29	for	for	ADP
inlawrev-3979	1595	30	which	which	PRON
inlawrev-3979	1595	31	it	it	PRON
inlawrev-3979	1595	32	should	should	AUX
inlawrev-3979	1595	33	be	be	AUX
inlawrev-3979	1595	34	punished	punish	VERB
inlawrev-3979	1595	35	.	.	PUNCT
inlawrev-3979	1595	36	"	"	PUNCT
inlawrev-3979	1596	1	501	501	NUM
inlawrev-3979	1596	2	when	when	SCONJ
inlawrev-3979	1596	3	a	a	DET
inlawrev-3979	1596	4	school	school	NOUN
inlawrev-3979	1596	5	district	district	NOUN
inlawrev-3979	1596	6	's	's	PART
inlawrev-3979	1596	7	491	491	NUM
inlawrev-3979	1596	8	.	.	PUNCT
inlawrev-3979	1597	1	i	i	PRON
inlawrev-3979	1597	2	d.	d.	PROPN
inlawrev-3979	1597	3	492	492	NUM
inlawrev-3979	1597	4	.	.	PUNCT
inlawrev-3979	1598	1	i	i	PRON
inlawrev-3979	1598	2	d.	d.	PROPN
inlawrev-3979	1598	3	493	493	NUM
inlawrev-3979	1598	4	.	.	PUNCT
inlawrev-3979	1599	1	i	i	PRON
inlawrev-3979	1599	2	d.	d.	PROPN
inlawrev-3979	1599	3	494	494	NUM
inlawrev-3979	1599	4	.	.	PUNCT
inlawrev-3979	1600	1	i	i	PRON
inlawrev-3979	1600	2	d.	d.	PROPN
inlawrev-3979	1600	3	495	495	NUM
inlawrev-3979	1600	4	.	.	PUNCT
inlawrev-3979	1601	1	i	i	PRON
inlawrev-3979	1601	2	d.	d.	VERB
inlawrev-3979	1601	3	the	the	DET
inlawrev-3979	1601	4	tax	tax	NOUN
inlawrev-3979	1601	5	court	court	NOUN
inlawrev-3979	1601	6	described	describe	VERB
inlawrev-3979	1601	7	a	a	DET
inlawrev-3979	1601	8	gesc	gesc	NOUN
inlawrev-3979	1601	9	as	as	SCONJ
inlawrev-3979	1601	10	follows	follow	VERB
inlawrev-3979	1601	11	:	:	PUNCT
inlawrev-3979	1601	12	essentially	essentially	ADV
inlawrev-3979	1601	13	,	,	PUNCT
inlawrev-3979	1601	14	a	a	DET
inlawrev-3979	1601	15	gesc	gesc	NOUN
inlawrev-3979	1601	16	is	be	AUX
inlawrev-3979	1601	17	a	a	DET
inlawrev-3979	1601	18	method	method	NOUN
inlawrev-3979	1601	19	by	by	ADP
inlawrev-3979	1601	20	which	which	PRON
inlawrev-3979	1601	21	a	a	DET
inlawrev-3979	1601	22	school	school	NOUN
inlawrev-3979	1601	23	corporation	corporation	NOUN
inlawrev-3979	1601	24	can	can	AUX
inlawrev-3979	1601	25	finance	finance	VERB
inlawrev-3979	1601	26	the	the	DET
inlawrev-3979	1601	27	implementation	implementation	NOUN
inlawrev-3979	1601	28	of	of	ADP
inlawrev-3979	1601	29	certain	certain	ADJ
inlawrev-3979	1601	30	conservation	conservation	NOUN
inlawrev-3979	1601	31	energy	energy	NOUN
inlawrev-3979	1601	32	methods	method	NOUN
inlawrev-3979	1601	33	.	.	PUNCT
inlawrev-3979	1602	1	more	more	ADV
inlawrev-3979	1602	2	specifically	specifically	ADV
inlawrev-3979	1602	3	,	,	PUNCT
inlawrev-3979	1602	4	a	a	DET
inlawrev-3979	1602	5	school	school	NOUN
inlawrev-3979	1602	6	corporation	corporation	NOUN
inlawrev-3979	1602	7	contracts	contract	NOUN
inlawrev-3979	1602	8	with	with	ADP
inlawrev-3979	1602	9	a	a	DET
inlawrev-3979	1602	10	"	"	PUNCT
inlawrev-3979	1602	11	qualified	qualified	ADJ
inlawrev-3979	1602	12	provider	provider	NOUN
inlawrev-3979	1602	13	"	"	PUNCT
inlawrev-3979	1602	14	to	to	PART
inlawrev-3979	1602	15	make	make	VERB
inlawrev-3979	1602	16	some	some	DET
inlawrev-3979	1602	17	type	type	NOUN
inlawrev-3979	1602	18	of	of	ADP
inlawrev-3979	1602	19	facility	facility	NOUN
inlawrev-3979	1602	20	alteration	alteration	NOUN
inlawrev-3979	1602	21	or	or	CCONJ
inlawrev-3979	1602	22	technological	technological	ADJ
inlawrev-3979	1602	23	upgrade	upgrade	NOUN
inlawrev-3979	1602	24	designed	design	VERB
inlawrev-3979	1602	25	to	to	PART
inlawrev-3979	1602	26	reduce	reduce	VERB
inlawrev-3979	1602	27	the	the	DET
inlawrev-3979	1602	28	school	school	NOUN
inlawrev-3979	1602	29	's	's	PART
inlawrev-3979	1602	30	energy	energy	NOUN
inlawrev-3979	1602	31	,	,	PUNCT
inlawrev-3979	1602	32	water	water	NOUN
inlawrev-3979	1602	33	,	,	PUNCT
inlawrev-3979	1602	34	wastewater	wastewater	NOUN
inlawrev-3979	1602	35	,	,	PUNCT
inlawrev-3979	1602	36	or	or	CCONJ
inlawrev-3979	1602	37	other	other	ADJ
inlawrev-3979	1602	38	operating	operating	NOUN
inlawrev-3979	1602	39	costs	cost	NOUN
inlawrev-3979	1602	40	.	.	PUNCT
inlawrev-3979	1603	1	as	as	ADP
inlawrev-3979	1603	2	part	part	NOUN
inlawrev-3979	1603	3	of	of	ADP
inlawrev-3979	1603	4	the	the	DET
inlawrev-3979	1603	5	contract	contract	NOUN
inlawrev-3979	1603	6	,	,	PUNCT
inlawrev-3979	1603	7	however	however	ADV
inlawrev-3979	1603	8	,	,	PUNCT
inlawrev-3979	1603	9	the	the	DET
inlawrev-3979	1603	10	qualified	qualified	ADJ
inlawrev-3979	1603	11	provider	provider	NOUN
inlawrev-3979	1603	12	must	must	AUX
inlawrev-3979	1603	13	make	make	VERB
inlawrev-3979	1603	14	two	two	NUM
inlawrev-3979	1603	15	"	"	PUNCT
inlawrev-3979	1603	16	guarantees	guarantee	NOUN
inlawrev-3979	1603	17	.	.	PUNCT
inlawrev-3979	1603	18	"	"	PUNCT
inlawrev-3979	1604	1	first	first	ADV
inlawrev-3979	1604	2	,	,	PUNCT
inlawrev-3979	1604	3	it	it	PRON
inlawrev-3979	1604	4	must	must	AUX
inlawrev-3979	1604	5	guarantee	guarantee	VERB
inlawrev-3979	1604	6	that	that	SCONJ
inlawrev-3979	1604	7	the	the	DET
inlawrev-3979	1604	8	savings	saving	NOUN
inlawrev-3979	1604	9	resulting	result	VERB
inlawrev-3979	1604	10	from	from	ADP
inlawrev-3979	1604	11	the	the	DET
inlawrev-3979	1604	12	conservation	conservation	NOUN
inlawrev-3979	1604	13	measures	measure	NOUN
inlawrev-3979	1604	14	(	(	PUNCT
inlawrev-3979	1604	15	"	"	PUNCT
inlawrev-3979	1604	16	guaranteed	guarantee	VERB
inlawrev-3979	1604	17	savings	saving	NOUN
inlawrev-3979	1604	18	"	"	PUNCT
inlawrev-3979	1604	19	)	)	PUNCT
inlawrev-3979	1604	20	will	will	AUX
inlawrev-3979	1604	21	cover	cover	VERB
inlawrev-3979	1604	22	the	the	DET
inlawrev-3979	1604	23	costs	cost	NOUN
inlawrev-3979	1604	24	of	of	ADP
inlawrev-3979	1604	25	implementing	implement	VERB
inlawrev-3979	1604	26	those	those	DET
inlawrev-3979	1604	27	measures	measure	NOUN
inlawrev-3979	1604	28	.	.	PUNCT
inlawrev-3979	1605	1	second	second	ADJ
inlawrev-3979	1605	2	,	,	PUNCT
inlawrev-3979	1605	3	the	the	DET
inlawrev-3979	1605	4	qualified	qualified	ADJ
inlawrev-3979	1605	5	provider	provider	NOUN
inlawrev-3979	1605	6	must	must	AUX
inlawrev-3979	1605	7	guarantee	guarantee	VERB
inlawrev-3979	1605	8	that	that	SCONJ
inlawrev-3979	1605	9	if	if	SCONJ
inlawrev-3979	1605	10	the	the	DET
inlawrev-3979	1605	11	actual	actual	ADJ
inlawrev-3979	1605	12	savings	saving	NOUN
inlawrev-3979	1605	13	resulting	result	VERB
inlawrev-3979	1605	14	from	from	ADP
inlawrev-3979	1605	15	the	the	DET
inlawrev-3979	1605	16	conservation	conservation	NOUN
inlawrev-3979	1605	17	measures	measure	NOUN
inlawrev-3979	1605	18	are	be	AUX
inlawrev-3979	1605	19	less	less	ADJ
inlawrev-3979	1605	20	than	than	ADP
inlawrev-3979	1605	21	the	the	DET
inlawrev-3979	1605	22	guaranteed	guarantee	VERB
inlawrev-3979	1605	23	savings	saving	NOUN
inlawrev-3979	1605	24	,	,	PUNCT
inlawrev-3979	1605	25	it	it	PRON
inlawrev-3979	1605	26	will	will	AUX
inlawrev-3979	1605	27	reimburse	reimburse	VERB
inlawrev-3979	1605	28	the	the	DET
inlawrev-3979	1605	29	school	school	NOUN
inlawrev-3979	1605	30	corporation	corporation	NOUN
inlawrev-3979	1605	31	for	for	ADP
inlawrev-3979	1605	32	the	the	DET
inlawrev-3979	1605	33	difference	difference	NOUN
inlawrev-3979	1605	34	.	.	PUNCT
inlawrev-3979	1606	1	i	i	PRON
inlawrev-3979	1606	2	d.	d.	PROPN
inlawrev-3979	1606	3	(	(	PUNCT
inlawrev-3979	1606	4	citations	citation	NOUN
inlawrev-3979	1606	5	and	and	CCONJ
inlawrev-3979	1606	6	footnotes	footnote	NOUN
inlawrev-3979	1606	7	omitted	omit	VERB
inlawrev-3979	1606	8	)	)	PUNCT
inlawrev-3979	1606	9	.	.	PUNCT
inlawrev-3979	1607	1	496	496	NUM
inlawrev-3979	1607	2	.	.	PUNCT
inlawrev-3979	1608	1	id.ath	id.ath	NOUN
inlawrev-3979	1608	2	.	.	PUNCT
inlawrev-3979	1609	1	497	497	NUM
inlawrev-3979	1609	2	.	.	PUNCT
inlawrev-3979	1610	1	i	i	PRON
inlawrev-3979	1610	2	d.	d.	PROPN
inlawrev-3979	1610	3	498	498	NUM
inlawrev-3979	1610	4	.	.	PUNCT
inlawrev-3979	1611	1	i	i	PRON
inlawrev-3979	1611	2	d.	d.	PROPN
inlawrev-3979	1611	3	(	(	PUNCT
inlawrev-3979	1611	4	quoting	quote	VERB
inlawrev-3979	1611	5	petitioner	petitioner	NOUN
inlawrev-3979	1611	6	's	's	PART
inlawrev-3979	1611	7	brief	brief	NOUN
inlawrev-3979	1611	8	at	at	ADP
inlawrev-3979	1611	9	2	2	NUM
inlawrev-3979	1611	10	,	,	PUNCT
inlawrev-3979	1611	11	caldwell	caldwell	PROPN
inlawrev-3979	1611	12	,	,	PUNCT
inlawrev-3979	1611	13	2007	2007	NUM
inlawrev-3979	1611	14	wl	wl	NOUN
inlawrev-3979	1611	15	731336	731336	NUM
inlawrev-3979	1611	16	)	)	PUNCT
inlawrev-3979	1611	17	.	.	PUNCT
inlawrev-3979	1612	1	499	499	NUM
inlawrev-3979	1612	2	.	.	PUNCT
inlawrev-3979	1613	1	i	i	PRON
inlawrev-3979	1613	2	d.	d.	PROPN
inlawrev-3979	1613	3	500	500	NUM
inlawrev-3979	1613	4	.	.	PUNCT
inlawrev-3979	1614	1	i	i	PRON
inlawrev-3979	1614	2	d.	d.	PROPN
inlawrev-3979	1614	3	501	501	NUM
inlawrev-3979	1614	4	.	.	PUNCT
inlawrev-3979	1615	1	i	i	PRON
inlawrev-3979	1615	2	d.	d.	PROPN
inlawrev-3979	1615	3	at*4	at*4	PROPN
inlawrev-3979	1615	4	-	-	PROPN
inlawrev-3979	1615	5	5	5	NUM
inlawrev-3979	1615	6	.	.	NUM
inlawrev-3979	1615	7	1314	1314	NUM
inlawrev-3979	1615	8	indiana	indiana	PROPN
inlawrev-3979	1615	9	law	law	PROPN
inlawrev-3979	1615	10	review	review	NOUN
inlawrev-3979	1615	11	[	[	X
inlawrev-3979	1615	12	vol	vol	NOUN
inlawrev-3979	1615	13	.	.	PUNCT
inlawrev-3979	1616	1	41:1271	41:1271	NOUN
inlawrev-3979	1616	2	actual	actual	ADJ
inlawrev-3979	1616	3	savings	saving	NOUN
inlawrev-3979	1616	4	from	from	ADP
inlawrev-3979	1616	5	a	a	DET
inlawrev-3979	1616	6	gesc	gesc	NOUN
inlawrev-3979	1616	7	are	be	AUX
inlawrev-3979	1616	8	less	less	ADJ
inlawrev-3979	1616	9	than	than	ADP
inlawrev-3979	1616	10	the	the	DET
inlawrev-3979	1616	11	savings	saving	NOUN
inlawrev-3979	1616	12	guaranteed	guarantee	VERB
inlawrev-3979	1616	13	,	,	PUNCT
inlawrev-3979	1616	14	the	the	DET
inlawrev-3979	1616	15	school	school	NOUN
inlawrev-3979	1616	16	district	district	NOUN
inlawrev-3979	1616	17	can	can	AUX
inlawrev-3979	1616	18	be	be	AUX
inlawrev-3979	1616	19	reimbursed	reimburse	VERB
inlawrev-3979	1616	20	by	by	ADP
inlawrev-3979	1616	21	the	the	DET
inlawrev-3979	1616	22	qualified	qualified	ADJ
inlawrev-3979	1616	23	provider	provider	NOUN
inlawrev-3979	1616	24	pursuant	pursuant	NOUN
inlawrev-3979	1616	25	to	to	ADP
inlawrev-3979	1616	26	i.c	i.c	PROPN
inlawrev-3979	1616	27	.	.	PUNCT
inlawrev-3979	1617	1	§	§	PROPN
inlawrev-3979	1617	2	36	36	NUM
inlawrev-3979	1617	3	-	-	SYM
inlawrev-3979	1617	4	1	1	NUM
inlawrev-3979	1617	5	-	-	NUM
inlawrev-3979	1617	6	12.55	12.55	NUM
inlawrev-3979	1617	7	.	.	PUNCT
inlawrev-3979	1618	1	502	502	NUM
inlawrev-3979	1618	2	however	however	ADV
inlawrev-3979	1618	3	,	,	PUNCT
inlawrev-3979	1618	4	the	the	DET
inlawrev-3979	1618	5	entire	entire	ADJ
inlawrev-3979	1618	6	contract	contract	NOUN
inlawrev-3979	1618	7	term	term	NOUN
inlawrev-3979	1618	8	must	must	AUX
inlawrev-3979	1618	9	expire	expire	VERB
inlawrev-3979	1618	10	before	before	SCONJ
inlawrev-3979	1618	11	such	such	DET
inlawrev-3979	1618	12	a	a	DET
inlawrev-3979	1618	13	determination	determination	NOUN
inlawrev-3979	1618	14	can	can	AUX
inlawrev-3979	1618	15	be	be	AUX
inlawrev-3979	1618	16	made	make	VERB
inlawrev-3979	1618	17	.	.	PUNCT
inlawrev-3979	1619	1	503	503	NUM
inlawrev-3979	1619	2	because	because	SCONJ
inlawrev-3979	1619	3	the	the	DET
inlawrev-3979	1619	4	school	school	NOUN
inlawrev-3979	1619	5	district	district	NOUN
inlawrev-3979	1619	6	's	's	PART
inlawrev-3979	1619	7	gesc	gesc	NOUN
inlawrev-3979	1619	8	contract	contract	NOUN
inlawrev-3979	1619	9	term	term	NOUN
inlawrev-3979	1619	10	had	have	AUX
inlawrev-3979	1619	11	not	not	PART
inlawrev-3979	1619	12	yet	yet	ADV
inlawrev-3979	1619	13	expired	expire	VERB
inlawrev-3979	1619	14	,	,	PUNCT
inlawrev-3979	1619	15	the	the	DET
inlawrev-3979	1619	16	school	school	NOUN
inlawrev-3979	1619	17	district	district	NOUN
inlawrev-3979	1619	18	was	be	AUX
inlawrev-3979	1619	19	not	not	PART
inlawrev-3979	1619	20	yet	yet	ADV
inlawrev-3979	1619	21	required	require	VERB
inlawrev-3979	1619	22	to	to	PART
inlawrev-3979	1619	23	document	document	VERB
inlawrev-3979	1619	24	actual	actual	ADJ
inlawrev-3979	1619	25	savings	saving	NOUN
inlawrev-3979	1619	26	during	during	ADP
inlawrev-3979	1619	27	the	the	DET
inlawrev-3979	1619	28	gesc	gesc	NOUN
inlawrev-3979	1619	29	term.504	term.504	ADP
inlawrev-3979	1619	30	therefore	therefore	ADV
inlawrev-3979	1619	31	,	,	PUNCT
inlawrev-3979	1619	32	the	the	DET
inlawrev-3979	1619	33	dlgf	dlgf	NOUN
inlawrev-3979	1619	34	's	's	PART
inlawrev-3979	1619	35	final	final	ADJ
inlawrev-3979	1619	36	determination	determination	NOUN
inlawrev-3979	1619	37	rejecting	reject	VERB
inlawrev-3979	1619	38	caldwell	caldwell	PROPN
inlawrev-3979	1619	39	's	's	PART
inlawrev-3979	1619	40	request	request	NOUN
inlawrev-3979	1619	41	for	for	ADP
inlawrev-3979	1619	42	"	"	PUNCT
inlawrev-3979	1619	43	punishment	punishment	NOUN
inlawrev-3979	1619	44	"	"	PUNCT
inlawrev-3979	1619	45	was	be	AUX
inlawrev-3979	1619	46	affirmed	affirm	VERB
inlawrev-3979	1619	47	.	.	PUNCT
inlawrev-3979	1620	1	505	505	NUM
inlawrev-3979	1620	2	14	14	NUM
inlawrev-3979	1620	3	.	.	PUNCT
inlawrev-3979	1621	1	beta	beta	PROPN
inlawrev-3979	1621	2	steel	steel	PROPN
inlawrev-3979	1621	3	corp	corp	PROPN
inlawrev-3979	1621	4	.	.	PROPN
inlawrev-3979	1622	1	v.	v.	PROPN
inlawrev-3979	1622	2	scott	scott	PROPN
inlawrev-3979	1622	3	.	.	PUNCT
inlawrev-3979	1623	1	506	506	NUM
inlawrev-3979	1623	2	—	—	PUNCT
inlawrev-3979	1623	3	beta	beta	NOUN
inlawrev-3979	1623	4	steel	steel	NOUN
inlawrev-3979	1623	5	corporation	corporation	NOUN
inlawrev-3979	1623	6	(	(	PUNCT
inlawrev-3979	1623	7	"	"	PUNCT
inlawrev-3979	1623	8	bsc	bsc	PROPN
inlawrev-3979	1623	9	"	"	PUNCT
inlawrev-3979	1623	10	)	)	PUNCT
inlawrev-3979	1623	11	initiated	initiate	VERB
inlawrev-3979	1623	12	this	this	DET
inlawrev-3979	1623	13	action	action	NOUN
inlawrev-3979	1623	14	on	on	ADP
inlawrev-3979	1623	15	november	november	PROPN
inlawrev-3979	1623	16	1	1	NUM
inlawrev-3979	1623	17	,	,	PUNCT
inlawrev-3979	1623	18	2002	2002	NUM
inlawrev-3979	1623	19	,	,	PUNCT
inlawrev-3979	1623	20	appealing	appeal	VERB
inlawrev-3979	1623	21	the	the	DET
inlawrev-3979	1623	22	denial	denial	NOUN
inlawrev-3979	1623	23	of	of	ADP
inlawrev-3979	1623	24	an	an	DET
inlawrev-3979	1623	25	obsolescence	obsolescence	NOUN
inlawrev-3979	1623	26	adjustment	adjustment	NOUN
inlawrev-3979	1623	27	for	for	ADP
inlawrev-3979	1623	28	the	the	DET
inlawrev-3979	1623	29	1999	1999	NUM
inlawrev-3979	1623	30	assessment	assessment	NOUN
inlawrev-3979	1623	31	year	year	NOUN
inlawrev-3979	1623	32	.	.	PUNCT
inlawrev-3979	1624	1	507	507	NUM
inlawrev-3979	1624	2	bsc	bsc	PROPN
inlawrev-3979	1624	3	is	be	AUX
inlawrev-3979	1624	4	an	an	DET
inlawrev-3979	1624	5	indiana	indiana	PROPN
inlawrev-3979	1624	6	corporation	corporation	NOUN
inlawrev-3979	1624	7	that	that	PRON
inlawrev-3979	1624	8	"	"	PUNCT
inlawrev-3979	1624	9	owns	own	VERB
inlawrev-3979	1624	10	and	and	CCONJ
inlawrev-3979	1624	11	operates	operate	VERB
inlawrev-3979	1624	12	a	a	DET
inlawrev-3979	1624	13	steel	steel	NOUN
inlawrev-3979	1624	14	manufacturing	manufacturing	NOUN
inlawrev-3979	1624	15	plant	plant	NOUN
inlawrev-3979	1624	16	located	locate	VERB
inlawrev-3979	1624	17	in	in	ADP
inlawrev-3979	1624	18	porter	porter	PROPN
inlawrev-3979	1624	19	county	county	PROPN
inlawrev-3979	1624	20	,	,	PUNCT
inlawrev-3979	1624	21	indiana	indiana	PROPN
inlawrev-3979	1624	22	.	.	PUNCT
inlawrev-3979	1624	23	"	"	PUNCT
inlawrev-3979	1625	1	508	508	NUM
inlawrev-3979	1625	2	the	the	DET
inlawrev-3979	1625	3	plant	plant	NOUN
inlawrev-3979	1625	4	's	's	PART
inlawrev-3979	1625	5	primary	primary	ADJ
inlawrev-3979	1625	6	facility	facility	NOUN
inlawrev-3979	1625	7	was	be	AUX
inlawrev-3979	1625	8	the	the	DET
inlawrev-3979	1625	9	manufacturing	manufacturing	NOUN
inlawrev-3979	1625	10	facility	facility	NOUN
inlawrev-3979	1625	11	,	,	PUNCT
inlawrev-3979	1625	12	constructed	construct	VERB
inlawrev-3979	1625	13	in	in	ADP
inlawrev-3979	1625	14	the	the	DET
inlawrev-3979	1625	15	early	early	ADJ
inlawrev-3979	1625	16	1990s	1990	NOUN
inlawrev-3979	1625	17	which	which	PRON
inlawrev-3979	1625	18	housed	house	VERB
inlawrev-3979	1625	19	a	a	DET
inlawrev-3979	1625	20	hot	hot	ADJ
inlawrev-3979	1625	21	rolling	rolling	NOUN
inlawrev-3979	1625	22	mill	mill	NOUN
inlawrev-3979	1625	23	.	.	PUNCT
inlawrev-3979	1626	1	509	509	NUM
inlawrev-3979	1626	2	this	this	DET
inlawrev-3979	1626	3	primary	primary	ADJ
inlawrev-3979	1626	4	facility	facility	NOUN
inlawrev-3979	1626	5	was	be	AUX
inlawrev-3979	1626	6	expanded	expand	VERB
inlawrev-3979	1626	7	in	in	ADP
inlawrev-3979	1626	8	1995	1995	NUM
inlawrev-3979	1626	9	when	when	SCONJ
inlawrev-3979	1626	10	an	an	DET
inlawrev-3979	1626	11	electric	electric	ADJ
inlawrev-3979	1626	12	arc	arc	NOUN
inlawrev-3979	1626	13	furnace	furnace	NOUN
inlawrev-3979	1626	14	and	and	CCONJ
inlawrev-3979	1626	15	various	various	ADJ
inlawrev-3979	1626	16	satellite	satellite	NOUN
inlawrev-3979	1626	17	buildings	building	NOUN
inlawrev-3979	1626	18	were	be	AUX
inlawrev-3979	1626	19	added	add	VERB
inlawrev-3979	1626	20	.	.	PUNCT
inlawrev-3979	1627	1	510	510	NUM
inlawrev-3979	1627	2	bsc	bsc	PROPN
inlawrev-3979	1627	3	's	's	PART
inlawrev-3979	1627	4	plant	plant	NOUN
inlawrev-3979	1627	5	was	be	AUX
inlawrev-3979	1627	6	valued	value	VERB
inlawrev-3979	1627	7	at	at	ADP
inlawrev-3979	1627	8	$	$	SYM
inlawrev-3979	1627	9	5,474,270	5,474,270	NUM
inlawrev-3979	1627	10	by	by	ADP
inlawrev-3979	1627	11	the	the	DET
inlawrev-3979	1627	12	portage	portage	PROPN
inlawrev-3979	1627	13	township	township	NOUN
inlawrev-3979	1627	14	assessor	assessor	NOUN
inlawrev-3979	1627	15	(	(	PUNCT
inlawrev-3979	1627	16	"	"	PUNCT
inlawrev-3979	1627	17	assessor	assessor	NOUN
inlawrev-3979	1627	18	"	"	PUNCT
inlawrev-3979	1627	19	)	)	PUNCT
inlawrev-3979	1627	20	,	,	PUNCT
inlawrev-3979	1627	21	and	and	CCONJ
inlawrev-3979	1627	22	no	no	DET
inlawrev-3979	1627	23	obsolescence	obsolescence	NOUN
inlawrev-3979	1627	24	adjustment	adjustment	NOUN
inlawrev-3979	1627	25	was	be	AUX
inlawrev-3979	1627	26	assigned	assign	VERB
inlawrev-3979	1627	27	to	to	ADP
inlawrev-3979	1627	28	the	the	DET
inlawrev-3979	1627	29	facility	facility	NOUN
inlawrev-3979	1627	30	.	.	PUNCT
inlawrev-3979	1628	1	511	511	NUM
inlawrev-3979	1628	2	bsc	bsc	PROPN
inlawrev-3979	1628	3	's	's	PART
inlawrev-3979	1628	4	requests	request	NOUN
inlawrev-3979	1628	5	for	for	ADP
inlawrev-3979	1628	6	an	an	DET
inlawrev-3979	1628	7	obsolescence	obsolescence	NOUN
inlawrev-3979	1628	8	adjustment	adjustment	NOUN
inlawrev-3979	1628	9	were	be	AUX
inlawrev-3979	1628	10	denied	deny	VERB
inlawrev-3979	1628	11	by	by	ADP
inlawrev-3979	1628	12	the	the	DET
inlawrev-3979	1628	13	porter	porter	PROPN
inlawrev-3979	1628	14	county	county	PROPN
inlawrev-3979	1628	15	ptaboa	ptaboa	NOUN
inlawrev-3979	1628	16	and	and	CCONJ
inlawrev-3979	1628	17	the	the	DET
inlawrev-3979	1628	18	btr.512	btr.512	NOUN
inlawrev-3979	1628	19	during	during	ADP
inlawrev-3979	1628	20	the	the	DET
inlawrev-3979	1628	21	administrative	administrative	ADJ
inlawrev-3979	1628	22	hearing	hearing	NOUN
inlawrev-3979	1628	23	,	,	PUNCT
inlawrev-3979	1628	24	bsc	bsc	PROPN
inlawrev-3979	1628	25	argued	argue	VERB
inlawrev-3979	1628	26	that	that	SCONJ
inlawrev-3979	1628	27	bsc	bsc	PROPN
inlawrev-3979	1628	28	was	be	AUX
inlawrev-3979	1628	29	entitled	entitle	VERB
inlawrev-3979	1628	30	to	to	ADP
inlawrev-3979	1628	31	a	a	DET
inlawrev-3979	1628	32	75	75	NUM
inlawrev-3979	1628	33	%	%	NOUN
inlawrev-3979	1628	34	obsolescence	obsolescence	NOUN
inlawrev-3979	1628	35	adjustment	adjustment	NOUN
inlawrev-3979	1628	36	for	for	ADP
inlawrev-3979	1628	37	both	both	CCONJ
inlawrev-3979	1628	38	economic	economic	ADJ
inlawrev-3979	1628	39	and	and	CCONJ
inlawrev-3979	1628	40	functional	functional	ADJ
inlawrev-3979	1628	41	obsolescence	obsolescence	NOUN
inlawrev-3979	1628	42	present	present	NOUN
inlawrev-3979	1628	43	in	in	ADP
inlawrev-3979	1628	44	its	its	PRON
inlawrev-3979	1628	45	primary	primary	ADJ
inlawrev-3979	1628	46	facility	facility	NOUN
inlawrev-3979	1628	47	.	.	PUNCT
inlawrev-3979	1629	1	513	513	NUM
inlawrev-3979	1629	2	bsc	bsc	PROPN
inlawrev-3979	1629	3	believed	believe	VERB
inlawrev-3979	1629	4	that	that	SCONJ
inlawrev-3979	1629	5	bsc	bsc	PROPN
inlawrev-3979	1629	6	was	be	AUX
inlawrev-3979	1629	7	entitled	entitle	VERB
inlawrev-3979	1629	8	to	to	ADP
inlawrev-3979	1629	9	a	a	DET
inlawrev-3979	1629	10	functional	functional	ADJ
inlawrev-3979	1629	11	obsolescence	obsolescence	NOUN
inlawrev-3979	1629	12	adjustment	adjustment	NOUN
inlawrev-3979	1629	13	,	,	PUNCT
inlawrev-3979	1629	14	because	because	SCONJ
inlawrev-3979	1629	15	the	the	DET
inlawrev-3979	1629	16	primary	primary	ADJ
inlawrev-3979	1629	17	facility	facility	NOUN
inlawrev-3979	1629	18	had	have	AUX
inlawrev-3979	1629	19	been	be	AUX
inlawrev-3979	1629	20	"	"	PUNCT
inlawrev-3979	1629	21	designed	design	VERB
inlawrev-3979	1629	22	to	to	PART
inlawrev-3979	1629	23	accommodate	accommodate	VERB
inlawrev-3979	1629	24	'	'	PUNCT
inlawrev-3979	1629	25	obsolete	obsolete	ADJ
inlawrev-3979	1629	26	'	'	PUNCT
inlawrev-3979	1629	27	production	production	NOUN
inlawrev-3979	1629	28	equipment	equipment	NOUN
inlawrev-3979	1629	29	and	and	CCONJ
inlawrev-3979	1629	30	it	it	PRON
inlawrev-3979	1629	31	was	be	AUX
inlawrev-3979	1629	32	overbuilt	overbuilt	ADJ
inlawrev-3979	1629	33	.	.	PUNCT
inlawrev-3979	1629	34	"	"	PUNCT
inlawrev-3979	1630	1	514	514	NUM
inlawrev-3979	1630	2	bsc	bsc	NOUN
inlawrev-3979	1630	3	also	also	ADV
inlawrev-3979	1630	4	believed	believe	VERB
inlawrev-3979	1630	5	that	that	SCONJ
inlawrev-3979	1630	6	economic	economic	ADJ
inlawrev-3979	1630	7	obsolescence	obsolescence	NOUN
inlawrev-3979	1630	8	was	be	AUX
inlawrev-3979	1630	9	present	present	ADJ
inlawrev-3979	1630	10	,	,	PUNCT
inlawrev-3979	1630	11	because	because	SCONJ
inlawrev-3979	1630	12	"	"	PUNCT
inlawrev-3979	1630	13	'	'	PUNCT
inlawrev-3979	1630	14	the	the	DET
inlawrev-3979	1630	15	u.s	u.s	PROPN
inlawrev-3979	1630	16	.	.	PROPN
inlawrev-3979	1630	17	[	[	X
inlawrev-3979	1630	18	steel	steel	X
inlawrev-3979	1630	19	]	]	X
inlawrev-3979	1630	20	market	market	NOUN
inlawrev-3979	1630	21	'	'	PUNCT
inlawrev-3979	1630	22	has	have	AUX
inlawrev-3979	1630	23	been	be	AUX
inlawrev-3979	1630	24	negatively	negatively	ADV
inlawrev-3979	1630	25	affected	affect	VERB
inlawrev-3979	1630	26	by	by	ADP
inlawrev-3979	1630	27	foreign	foreign	ADJ
inlawrev-3979	1630	28	steel	steel	NOUN
inlawrev-3979	1630	29	imports	import	NOUN
inlawrev-3979	1630	30	,	,	PUNCT
inlawrev-3979	1630	31	technological	technological	ADJ
inlawrev-3979	1630	32	advances	advance	NOUN
inlawrev-3979	1630	33	,	,	PUNCT
inlawrev-3979	1630	34	the	the	DET
inlawrev-3979	1630	35	clean	clean	PROPN
inlawrev-3979	1630	36	air	air	PROPN
inlawrev-3979	1630	37	act	act	PROPN
inlawrev-3979	1630	38	,	,	PUNCT
inlawrev-3979	1630	39	and	and	CCONJ
inlawrev-3979	1630	40	the	the	DET
inlawrev-3979	1630	41	fact	fact	NOUN
inlawrev-3979	1630	42	that	that	SCONJ
inlawrev-3979	1630	43	'	'	PUNCT
inlawrev-3979	1630	44	newer	new	ADJ
inlawrev-3979	1630	45	[	[	X
inlawrev-3979	1630	46	steel	steel	X
inlawrev-3979	1630	47	]	]	X
inlawrev-3979	1630	48	mills	mill	NOUN
inlawrev-3979	1630	49	are	be	AUX
inlawrev-3979	1630	50	built	build	VERB
inlawrev-3979	1630	51	with	with	ADP
inlawrev-3979	1630	52	shorter	short	ADJ
inlawrev-3979	1630	53	life	life	NOUN
inlawrev-3979	1630	54	spans	span	NOUN
inlawrev-3979	1630	55	[	[	X
inlawrev-3979	1630	56	.	.	X
inlawrev-3979	1630	57	]	]	X
inlawrev-3979	1630	58	'	'	PUNCT
inlawrev-3979	1630	59	"	"	PUNCT
inlawrev-3979	1630	60	515	515	NUM
inlawrev-3979	1630	61	to	to	PART
inlawrev-3979	1630	62	establish	establish	VERB
inlawrev-3979	1630	63	a	a	DET
inlawrev-3979	1630	64	prima	prima	NOUN
inlawrev-3979	1630	65	facie	facie	NOUN
inlawrev-3979	1630	66	case	case	NOUN
inlawrev-3979	1630	67	for	for	ADP
inlawrev-3979	1630	68	its	its	PRON
inlawrev-3979	1630	69	requested	request	VERB
inlawrev-3979	1630	70	obsolescence	obsolescence	NOUN
inlawrev-3979	1630	71	adjustment	adjustment	NOUN
inlawrev-3979	1630	72	,	,	PUNCT
inlawrev-3979	1630	73	bsc	bsc	PROPN
inlawrev-3979	1630	74	provided	provide	VERB
inlawrev-3979	1630	75	evidence	evidence	NOUN
inlawrev-3979	1630	76	in	in	ADP
inlawrev-3979	1630	77	the	the	DET
inlawrev-3979	1630	78	form	form	NOUN
inlawrev-3979	1630	79	of	of	ADP
inlawrev-3979	1630	80	an	an	DET
inlawrev-3979	1630	81	obsolescence	obsolescence	NOUN
inlawrev-3979	1630	82	analysis	analysis	NOUN
inlawrev-3979	1630	83	that	that	PRON
inlawrev-3979	1630	84	had	have	AUX
inlawrev-3979	1630	85	been	be	AUX
inlawrev-3979	1630	86	502	502	NUM
inlawrev-3979	1630	87	.	.	PUNCT
inlawrev-3979	1631	1	i	i	PRON
inlawrev-3979	1631	2	d.	d.	VERB
inlawrev-3979	1631	3	at	at	ADP
inlawrev-3979	1631	4	*	*	NUM
inlawrev-3979	1631	5	4	4	NUM
inlawrev-3979	1631	6	(	(	PUNCT
inlawrev-3979	1631	7	citing	cite	VERB
inlawrev-3979	1631	8	ind	ind	NOUN
inlawrev-3979	1631	9	.	.	PUNCT
inlawrev-3979	1632	1	code	code	PROPN
inlawrev-3979	1632	2	ann	ann	PROPN
inlawrev-3979	1632	3	.	.	PUNCT
inlawrev-3979	1633	1	§	§	PROPN
inlawrev-3979	1633	2	36	36	NUM
inlawrev-3979	1633	3	-	-	PUNCT
inlawrev-3979	1633	4	l-12.5	l-12.5	NOUN
inlawrev-3979	1633	5	-	-	PUNCT
inlawrev-3979	1633	6	5(d)(2)(b	5(d)(2)(b	NUM
inlawrev-3979	1633	7	)	)	PUNCT
inlawrev-3979	1633	8	(	(	PUNCT
inlawrev-3979	1633	9	west	west	NOUN
inlawrev-3979	1633	10	2005	2005	NUM
inlawrev-3979	1633	11	)	)	PUNCT
inlawrev-3979	1633	12	)	)	PUNCT
inlawrev-3979	1633	13	.	.	PUNCT
inlawrev-3979	1634	1	503	503	NUM
inlawrev-3979	1634	2	.	.	PUNCT
inlawrev-3979	1635	1	i	i	PRON
inlawrev-3979	1635	2	d.	d.	PROPN
inlawrev-3979	1635	3	(	(	PUNCT
inlawrev-3979	1635	4	citing	cite	VERB
inlawrev-3979	1635	5	ind	ind	NOUN
inlawrev-3979	1635	6	.	.	PUNCT
inlawrev-3979	1636	1	code	code	PROPN
inlawrev-3979	1636	2	ann	ann	PROPN
inlawrev-3979	1636	3	.	.	PUNCT
inlawrev-3979	1637	1	§	§	PROPN
inlawrev-3979	1637	2	36	36	NUM
inlawrev-3979	1637	3	-	-	PUNCT
inlawrev-3979	1637	4	l-12.5	l-12.5	NOUN
inlawrev-3979	1637	5	-	-	PUNCT
inlawrev-3979	1637	6	5(d)(2)(b	5(d)(2)(b	NUM
inlawrev-3979	1637	7	)	)	PUNCT
inlawrev-3979	1637	8	)	)	PUNCT
inlawrev-3979	1637	9	.	.	PUNCT
inlawrev-3979	1638	1	504	504	NUM
inlawrev-3979	1638	2	.	.	PUNCT
inlawrev-3979	1639	1	i	i	PRON
inlawrev-3979	1639	2	d.	d.	VERB
inlawrev-3979	1639	3	at	at	ADP
inlawrev-3979	1639	4	*	*	PROPN
inlawrev-3979	1639	5	5	5	NUM
inlawrev-3979	1639	6	.	.	NOUN
inlawrev-3979	1639	7	505	505	NUM
inlawrev-3979	1639	8	.	.	PUNCT
inlawrev-3979	1640	1	i	i	PRON
inlawrev-3979	1640	2	d.	d.	PROPN
inlawrev-3979	1640	3	506	506	NUM
inlawrev-3979	1640	4	.	.	PUNCT
inlawrev-3979	1641	1	no	no	INTJ
inlawrev-3979	1641	2	.	.	NOUN
inlawrev-3979	1641	3	71t10	71t10	NUM
inlawrev-3979	1641	4	-	-	SYM
inlawrev-3979	1641	5	021	021	NUM
inlawrev-3979	1641	6	l	l	NOUN
inlawrev-3979	1641	7	-	-	PUNCT
inlawrev-3979	1641	8	ta-127	ta-127	PROPN
inlawrev-3979	1641	9	,	,	PUNCT
inlawrev-3979	1641	10	2007	2007	NUM
inlawrev-3979	1641	11	wl	wl	SYM
inlawrev-3979	1641	12	778863	778863	NUM
inlawrev-3979	1641	13	(	(	PUNCT
inlawrev-3979	1641	14	ind	ind	NOUN
inlawrev-3979	1641	15	.	.	PUNCT
inlawrev-3979	1642	1	tax	tax	PROPN
inlawrev-3979	1642	2	ct	ct	PROPN
inlawrev-3979	1642	3	.	.	PUNCT
inlawrev-3979	1643	1	mar	mar	PROPN
inlawrev-3979	1643	2	.	.	PROPN
inlawrev-3979	1643	3	16	16	NUM
inlawrev-3979	1643	4	,	,	PUNCT
inlawrev-3979	1643	5	2007	2007	NUM
inlawrev-3979	1643	6	)	)	PUNCT
inlawrev-3979	1643	7	(	(	PUNCT
inlawrev-3979	1643	8	unpublished	unpublished	ADJ
inlawrev-3979	1643	9	table	table	NOUN
inlawrev-3979	1643	10	decision	decision	NOUN
inlawrev-3979	1643	11	)	)	PUNCT
inlawrev-3979	1643	12	.	.	PUNCT
inlawrev-3979	1644	1	507	507	X
inlawrev-3979	1644	2	.	.	PUNCT
inlawrev-3979	1645	1	i	i	PRON
inlawrev-3979	1645	2	d.	d.	VERB
inlawrev-3979	1645	3	at	at	ADP
inlawrev-3979	1645	4	*	*	PROPN
inlawrev-3979	1645	5	1	1	NUM
inlawrev-3979	1645	6	.	.	PUNCT
inlawrev-3979	1645	7	508	508	NUM
inlawrev-3979	1645	8	.	.	PUNCT
inlawrev-3979	1646	1	i	i	PRON
inlawrev-3979	1646	2	d.	d.	PROPN
inlawrev-3979	1646	3	(	(	PUNCT
inlawrev-3979	1646	4	footnote	footnote	VERB
inlawrev-3979	1646	5	omitted	omit	VERB
inlawrev-3979	1646	6	)	)	PUNCT
inlawrev-3979	1646	7	.	.	PUNCT
inlawrev-3979	1647	1	509	509	NUM
inlawrev-3979	1647	2	.	.	PUNCT
inlawrev-3979	1648	1	i	i	PRON
inlawrev-3979	1648	2	d.	d.	PROPN
inlawrev-3979	1648	3	510	510	NUM
inlawrev-3979	1648	4	.	.	PUNCT
inlawrev-3979	1649	1	i	i	PRON
inlawrev-3979	1649	2	d.	d.	PROPN
inlawrev-3979	1649	3	511	511	NUM
inlawrev-3979	1649	4	.	.	PUNCT
inlawrev-3979	1650	1	i	i	PRON
inlawrev-3979	1650	2	d.	d.	PROPN
inlawrev-3979	1650	3	512	512	NUM
inlawrev-3979	1650	4	.	.	PUNCT
inlawrev-3979	1651	1	i	i	PRON
inlawrev-3979	1651	2	d.	d.	PROPN
inlawrev-3979	1651	3	513	513	NUM
inlawrev-3979	1651	4	.	.	PUNCT
inlawrev-3979	1652	1	i	i	PRON
inlawrev-3979	1652	2	d.	d.	PROPN
inlawrev-3979	1652	3	514	514	NUM
inlawrev-3979	1652	4	.	.	PUNCT
inlawrev-3979	1653	1	i	i	PRON
inlawrev-3979	1653	2	d.	d.	VERB
inlawrev-3979	1653	3	at	at	ADP
inlawrev-3979	1653	4	*	*	NOUN
inlawrev-3979	1653	5	3	3	NUM
inlawrev-3979	1653	6	(	(	PUNCT
inlawrev-3979	1653	7	footnotes	footnote	NOUN
inlawrev-3979	1653	8	omitted	omit	VERB
inlawrev-3979	1653	9	)	)	PUNCT
inlawrev-3979	1653	10	(	(	PUNCT
inlawrev-3979	1653	11	alteration	alteration	NOUN
inlawrev-3979	1653	12	in	in	ADP
inlawrev-3979	1653	13	original	original	ADJ
inlawrev-3979	1653	14	)	)	PUNCT
inlawrev-3979	1653	15	(	(	PUNCT
inlawrev-3979	1653	16	citing	cite	VERB
inlawrev-3979	1653	17	cert	cert	NOUN
inlawrev-3979	1653	18	.	.	PUNCT
inlawrev-3979	1654	1	admin	admin	PROPN
inlawrev-3979	1654	2	.	.	PUNCT
inlawrev-3979	1655	1	r.	r.	PROPN
inlawrev-3979	1655	2	at	at	ADP
inlawrev-3979	1655	3	606	606	NUM
inlawrev-3979	1655	4	,	,	PUNCT
inlawrev-3979	1655	5	608	608	NUM
inlawrev-3979	1655	6	,	,	PUNCT
inlawrev-3979	1655	7	616	616	NUM
inlawrev-3979	1655	8	-	-	SYM
inlawrev-3979	1655	9	18	18	NUM
inlawrev-3979	1655	10	)	)	PUNCT
inlawrev-3979	1655	11	.	.	PUNCT
inlawrev-3979	1656	1	515	515	NUM
inlawrev-3979	1656	2	.	.	PUNCT
inlawrev-3979	1657	1	i	i	PRON
inlawrev-3979	1657	2	d.	d.	PROPN
inlawrev-3979	1657	3	(	(	PUNCT
inlawrev-3979	1657	4	internal	internal	ADJ
inlawrev-3979	1657	5	quotation	quotation	NOUN
inlawrev-3979	1657	6	marks	mark	NOUN
inlawrev-3979	1657	7	omitted	omit	VERB
inlawrev-3979	1657	8	)	)	PUNCT
inlawrev-3979	1657	9	(	(	PUNCT
inlawrev-3979	1657	10	alteration	alteration	NOUN
inlawrev-3979	1657	11	in	in	ADP
inlawrev-3979	1657	12	original	original	ADJ
inlawrev-3979	1657	13	)	)	PUNCT
inlawrev-3979	1657	14	(	(	PUNCT
inlawrev-3979	1657	15	quoting	quote	VERB
inlawrev-3979	1657	16	cert	cert	NOUN
inlawrev-3979	1657	17	.	.	PUNCT
inlawrev-3979	1658	1	admin	admin	PROPN
inlawrev-3979	1658	2	.	.	PUNCT
inlawrev-3979	1659	1	r.	r.	PROPN
inlawrev-3979	1659	2	at	at	ADP
inlawrev-3979	1659	3	331	331	NUM
inlawrev-3979	1659	4	,	,	PUNCT
inlawrev-3979	1659	5	662	662	NUM
inlawrev-3979	1659	6	-	-	SYM
inlawrev-3979	1659	7	65	65	NUM
inlawrev-3979	1659	8	)	)	PUNCT
inlawrev-3979	1659	9	.	.	PUNCT
inlawrev-3979	1660	1	2008	2008	NUM
inlawrev-3979	1660	2	]	]	PUNCT
inlawrev-3979	1660	3	tax	tax	NOUN
inlawrev-3979	1660	4	law	law	NOUN
inlawrev-3979	1660	5	1315	1315	PROPN
inlawrev-3979	1660	6	presented	present	VERB
inlawrev-3979	1660	7	by	by	ADP
inlawrev-3979	1660	8	a	a	DET
inlawrev-3979	1660	9	certified	certified	ADJ
inlawrev-3979	1660	10	member	member	NOUN
inlawrev-3979	1660	11	of	of	ADP
inlawrev-3979	1660	12	the	the	DET
inlawrev-3979	1660	13	appraisal	appraisal	NOUN
inlawrev-3979	1660	14	institute.516	institute.516	NOUN
inlawrev-3979	1660	15	the	the	DET
inlawrev-3979	1660	16	analysis	analysis	NOUN
inlawrev-3979	1660	17	showed	show	VERB
inlawrev-3979	1660	18	the	the	DET
inlawrev-3979	1660	19	75	75	NUM
inlawrev-3979	1660	20	%	%	NOUN
inlawrev-3979	1660	21	figure	figure	NOUN
inlawrev-3979	1660	22	was	be	AUX
inlawrev-3979	1660	23	computed	compute	VERB
inlawrev-3979	1660	24	by	by	ADP
inlawrev-3979	1660	25	comparing	compare	VERB
inlawrev-3979	1660	26	the	the	DET
inlawrev-3979	1660	27	sales	sale	NOUN
inlawrev-3979	1660	28	prices	price	NOUN
inlawrev-3979	1660	29	and	and	CCONJ
inlawrev-3979	1660	30	replacement	replacement	NOUN
inlawrev-3979	1660	31	costs	cost	NOUN
inlawrev-3979	1660	32	of	of	ADP
inlawrev-3979	1660	33	six	six	NUM
inlawrev-3979	1660	34	other	other	ADJ
inlawrev-3979	1660	35	steel	steel	NOUN
inlawrev-3979	1660	36	manufacturing	manufacturing	NOUN
inlawrev-3979	1660	37	plants	plant	NOUN
inlawrev-3979	1660	38	located	locate	VERB
inlawrev-3979	1660	39	outside	outside	ADP
inlawrev-3979	1660	40	indiana	indiana	PROPN
inlawrev-3979	1660	41	,	,	PUNCT
inlawrev-3979	1660	42	all	all	PRON
inlawrev-3979	1660	43	of	of	ADP
inlawrev-3979	1660	44	which	which	PRON
inlawrev-3979	1660	45	had	have	AUX
inlawrev-3979	1660	46	been	be	AUX
inlawrev-3979	1660	47	sold	sell	VERB
inlawrev-3979	1660	48	within	within	ADP
inlawrev-3979	1660	49	the	the	DET
inlawrev-3979	1660	50	past	past	ADJ
inlawrev-3979	1660	51	eight	eight	NUM
inlawrev-3979	1660	52	years	year	NOUN
inlawrev-3979	1660	53	.	.	PUNCT
inlawrev-3979	1661	1	517	517	NUM
inlawrev-3979	1661	2	the	the	DET
inlawrev-3979	1661	3	amount	amount	NOUN
inlawrev-3979	1661	4	of	of	ADP
inlawrev-3979	1661	5	obsolescence	obsolescence	NOUN
inlawrev-3979	1661	6	in	in	ADP
inlawrev-3979	1661	7	those	those	DET
inlawrev-3979	1661	8	six	six	NUM
inlawrev-3979	1661	9	facilities	facility	NOUN
inlawrev-3979	1661	10	was	be	AUX
inlawrev-3979	1661	11	attributed	attribute	VERB
inlawrev-3979	1661	12	to	to	ADP
inlawrev-3979	1661	13	the	the	DET
inlawrev-3979	1661	14	differences	difference	NOUN
inlawrev-3979	1661	15	between	between	ADP
inlawrev-3979	1661	16	the	the	DET
inlawrev-3979	1661	17	sales	sale	NOUN
inlawrev-3979	1661	18	prices	price	NOUN
inlawrev-3979	1661	19	and	and	CCONJ
inlawrev-3979	1661	20	replacement	replacement	NOUN
inlawrev-3979	1661	21	costs	cost	NOUN
inlawrev-3979	1661	22	.	.	PUNCT
inlawrev-3979	1662	1	518	518	NUM
inlawrev-3979	1662	2	the	the	DET
inlawrev-3979	1662	3	appraiser	appraiser	NOUN
inlawrev-3979	1662	4	's	's	PART
inlawrev-3979	1662	5	conclusion	conclusion	NOUN
inlawrev-3979	1662	6	was	be	AUX
inlawrev-3979	1662	7	that	that	SCONJ
inlawrev-3979	1662	8	bsc	bsc	PROPN
inlawrev-3979	1662	9	's	's	PART
inlawrev-3979	1662	10	property	property	NOUN
inlawrev-3979	1662	11	had	have	VERB
inlawrev-3979	1662	12	75	75	NUM
inlawrev-3979	1662	13	%	%	NOUN
inlawrev-3979	1662	14	obsolescence	obsolescence	NOUN
inlawrev-3979	1662	15	,	,	PUNCT
inlawrev-3979	1662	16	because	because	SCONJ
inlawrev-3979	1662	17	the	the	DET
inlawrev-3979	1662	18	range	range	NOUN
inlawrev-3979	1662	19	of	of	ADP
inlawrev-3979	1662	20	obsolescence	obsolescence	NOUN
inlawrev-3979	1662	21	in	in	ADP
inlawrev-3979	1662	22	those	those	DET
inlawrev-3979	1662	23	six	six	NUM
inlawrev-3979	1662	24	facilities	facility	NOUN
inlawrev-3979	1662	25	was	be	AUX
inlawrev-3979	1662	26	between	between	ADP
inlawrev-3979	1662	27	62.03	62.03	NUM
inlawrev-3979	1662	28	%	%	NOUN
inlawrev-3979	1662	29	and	and	CCONJ
inlawrev-3979	1662	30	87.8	87.8	NUM
inlawrev-3979	1662	31	%	%	NOUN
inlawrev-3979	1662	32	.	.	PUNCT
inlawrev-3979	1663	1	519	519	NUM
inlawrev-3979	1663	2	this	this	DET
inlawrev-3979	1663	3	evidence	evidence	NOUN
inlawrev-3979	1663	4	,	,	PUNCT
inlawrev-3979	1663	5	however	however	ADV
inlawrev-3979	1663	6	,	,	PUNCT
inlawrev-3979	1663	7	failed	fail	VERB
inlawrev-3979	1663	8	to	to	PART
inlawrev-3979	1663	9	prima	prima	VERB
inlawrev-3979	1663	10	facie	facie	PROPN
inlawrev-3979	1663	11	establish	establish	VERB
inlawrev-3979	1663	12	bsc	bsc	PROPN
inlawrev-3979	1663	13	was	be	AUX
inlawrev-3979	1663	14	entitled	entitle	VERB
inlawrev-3979	1663	15	to	to	ADP
inlawrev-3979	1663	16	an	an	DET
inlawrev-3979	1663	17	obsolescence	obsolescence	NOUN
inlawrev-3979	1663	18	adjustment.520	adjustment.520	NUM
inlawrev-3979	1663	19	indiana	indiana	PROPN
inlawrev-3979	1663	20	real	real	ADJ
inlawrev-3979	1663	21	property	property	NOUN
inlawrev-3979	1663	22	is	be	AUX
inlawrev-3979	1663	23	assessed	assess	VERB
inlawrev-3979	1663	24	based	base	VERB
inlawrev-3979	1663	25	on	on	ADP
inlawrev-3979	1663	26	its	its	PRON
inlawrev-3979	1663	27	"	"	PUNCT
inlawrev-3979	1663	28	true	true	ADJ
inlawrev-3979	1663	29	tax	tax	NOUN
inlawrev-3979	1663	30	value	value	NOUN
inlawrev-3979	1663	31	.	.	PUNCT
inlawrev-3979	1663	32	"	"	PUNCT
inlawrev-3979	1664	1	521	521	NUM
inlawrev-3979	1664	2	during	during	ADP
inlawrev-3979	1664	3	the	the	DET
inlawrev-3979	1664	4	year	year	NOUN
inlawrev-3979	1664	5	at	at	ADP
inlawrev-3979	1664	6	issue	issue	NOUN
inlawrev-3979	1664	7	,	,	PUNCT
inlawrev-3979	1664	8	1999	1999	NUM
inlawrev-3979	1664	9	,	,	PUNCT
inlawrev-3979	1664	10	"	"	PUNCT
inlawrev-3979	1664	11	a	a	DET
inlawrev-3979	1664	12	property	property	NOUN
inlawrev-3979	1664	13	's	's	PART
inlawrev-3979	1664	14	true	true	ADJ
inlawrev-3979	1664	15	tax	tax	NOUN
inlawrev-3979	1664	16	value	value	NOUN
inlawrev-3979	1664	17	was	be	AUX
inlawrev-3979	1664	18	not	not	PART
inlawrev-3979	1664	19	its	its	PRON
inlawrev-3979	1664	20	fair	fair	ADJ
inlawrev-3979	1664	21	market	market	NOUN
inlawrev-3979	1664	22	value	value	NOUN
inlawrev-3979	1664	23	,	,	PUNCT
inlawrev-3979	1664	24	but	but	CCONJ
inlawrev-3979	1664	25	rather	rather	ADV
inlawrev-3979	1664	26	the	the	DET
inlawrev-3979	1664	27	value	value	NOUN
inlawrev-3979	1664	28	as	as	SCONJ
inlawrev-3979	1664	29	determined	determine	VERB
inlawrev-3979	1664	30	under	under	ADP
inlawrev-3979	1664	31	indiana	indiana	PROPN
inlawrev-3979	1664	32	'	'	PART
inlawrev-3979	1664	33	s	s	PROPN
inlawrev-3979	1664	34	assessment	assessment	NOUN
inlawrev-3979	1664	35	regulations	regulation	NOUN
inlawrev-3979	1664	36	.	.	PUNCT
inlawrev-3979	1664	37	"	"	PUNCT
inlawrev-3979	1665	1	522	522	NUM
inlawrev-3979	1665	2	additionally	additionally	ADV
inlawrev-3979	1665	3	,	,	PUNCT
inlawrev-3979	1665	4	the	the	DET
inlawrev-3979	1665	5	assessment	assessment	NOUN
inlawrev-3979	1665	6	regulations	regulation	NOUN
inlawrev-3979	1665	7	in	in	ADP
inlawrev-3979	1665	8	1999	1999	NUM
inlawrev-3979	1665	9	defined	define	VERB
inlawrev-3979	1665	10	obsolescence	obsolescence	NOUN
inlawrev-3979	1665	11	as	as	ADP
inlawrev-3979	1665	12	either	either	CCONJ
inlawrev-3979	1665	13	a	a	DET
inlawrev-3979	1665	14	property	property	NOUN
inlawrev-3979	1665	15	's	's	PART
inlawrev-3979	1665	16	functional	functional	ADJ
inlawrev-3979	1665	17	or	or	CCONJ
inlawrev-3979	1665	18	economic	economic	ADJ
inlawrev-3979	1665	19	loss	loss	NOUN
inlawrev-3979	1665	20	of	of	ADP
inlawrev-3979	1665	21	value	value	NOUN
inlawrev-3979	1665	22	.	.	PUNCT
inlawrev-3979	1666	1	523	523	NUM
inlawrev-3979	1666	2	to	to	PART
inlawrev-3979	1666	3	obtain	obtain	VERB
inlawrev-3979	1666	4	an	an	DET
inlawrev-3979	1666	5	obsolescence	obsolescence	NOUN
inlawrev-3979	1666	6	adjustment	adjustment	NOUN
inlawrev-3979	1666	7	,	,	PUNCT
inlawrev-3979	1666	8	a	a	DET
inlawrev-3979	1666	9	taxpayer	taxpayer	NOUN
inlawrev-3979	1666	10	must	must	AUX
inlawrev-3979	1666	11	first	first	ADV
inlawrev-3979	1666	12	identify	identify	VERB
inlawrev-3979	1666	13	the	the	DET
inlawrev-3979	1666	14	obsolescence	obsolescence	NOUN
inlawrev-3979	1666	15	causes	cause	NOUN
inlawrev-3979	1666	16	and	and	CCONJ
inlawrev-3979	1666	17	then	then	ADV
inlawrev-3979	1666	18	quantify	quantify	VERB
inlawrev-3979	1666	19	the	the	DET
inlawrev-3979	1666	20	obsolescence	obsolescence	NOUN
inlawrev-3979	1666	21	amount	amount	NOUN
inlawrev-3979	1666	22	,	,	PUNCT
inlawrev-3979	1666	23	connecting	connect	VERB
inlawrev-3979	1666	24	both	both	PRON
inlawrev-3979	1666	25	"	"	PUNCT
inlawrev-3979	1666	26	to	to	ADP
inlawrev-3979	1666	27	an	an	DET
inlawrev-3979	1666	28	actual	actual	ADJ
inlawrev-3979	1666	29	loss	loss	NOUN
inlawrev-3979	1666	30	of	of	ADP
inlawrev-3979	1666	31	value	value	NOUN
inlawrev-3979	1666	32	to	to	ADP
inlawrev-3979	1666	33	its	its	PRON
inlawrev-3979	1666	34	property	property	NOUN
inlawrev-3979	1666	35	.	.	PUNCT
inlawrev-3979	1666	36	"	"	PUNCT
inlawrev-3979	1667	1	524	524	NUM
inlawrev-3979	1667	2	if	if	SCONJ
inlawrev-3979	1667	3	the	the	DET
inlawrev-3979	1667	4	obsolescence	obsolescence	NOUN
inlawrev-3979	1667	5	is	be	AUX
inlawrev-3979	1667	6	quantified	quantify	VERB
inlawrev-3979	1667	7	using	use	VERB
inlawrev-3979	1667	8	a	a	DET
inlawrev-3979	1667	9	comparable	comparable	ADJ
inlawrev-3979	1667	10	sales	sale	NOUN
inlawrev-3979	1667	11	approach	approach	NOUN
inlawrev-3979	1667	12	,	,	PUNCT
inlawrev-3979	1667	13	then	then	ADV
inlawrev-3979	1667	14	similar	similar	ADJ
inlawrev-3979	1667	15	forms	form	NOUN
inlawrev-3979	1667	16	of	of	ADP
inlawrev-3979	1667	17	functional	functional	ADJ
inlawrev-3979	1667	18	obsolescence	obsolescence	NOUN
inlawrev-3979	1667	19	should	should	AUX
inlawrev-3979	1667	20	exist	exist	VERB
inlawrev-3979	1667	21	in	in	ADP
inlawrev-3979	1667	22	the	the	DET
inlawrev-3979	1667	23	comparable	comparable	ADJ
inlawrev-3979	1667	24	properties	property	NOUN
inlawrev-3979	1667	25	.	.	PUNCT
inlawrev-3979	1668	1	525	525	NUM
inlawrev-3979	1668	2	however	however	ADV
inlawrev-3979	1668	3	,	,	PUNCT
inlawrev-3979	1668	4	bsc	bsc	PROPN
inlawrev-3979	1668	5	did	do	AUX
inlawrev-3979	1668	6	not	not	PART
inlawrev-3979	1668	7	demonstrate	demonstrate	VERB
inlawrev-3979	1668	8	the	the	DET
inlawrev-3979	1668	9	comparable	comparable	ADJ
inlawrev-3979	1668	10	facilities	facility	NOUN
inlawrev-3979	1668	11	had	have	VERB
inlawrev-3979	1668	12	similar	similar	ADJ
inlawrev-3979	1668	13	obsolescence	obsolescence	NOUN
inlawrev-3979	1668	14	causes	cause	NOUN
inlawrev-3979	1668	15	.	.	PUNCT
inlawrev-3979	1669	1	526	526	NUM
inlawrev-3979	1669	2	further	far	ADV
inlawrev-3979	1669	3	,	,	PUNCT
inlawrev-3979	1669	4	bsc	bsc	PROPN
inlawrev-3979	1669	5	did	do	AUX
inlawrev-3979	1669	6	not	not	PART
inlawrev-3979	1669	7	even	even	ADV
inlawrev-3979	1669	8	"	"	PUNCT
inlawrev-3979	1669	9	attempt	attempt	VERB
inlawrev-3979	1669	10	to	to	PART
inlawrev-3979	1669	11	identify	identify	VERB
inlawrev-3979	1669	12	what	what	PRON
inlawrev-3979	1669	13	kind(s	kind(s	PROPN
inlawrev-3979	1669	14	)	)	PUNCT
inlawrev-3979	1669	15	of	of	ADP
inlawrev-3979	1669	16	obsolescence	obsolescence	NOUN
inlawrev-3979	1669	17	caused	cause	VERB
inlawrev-3979	1669	18	six	six	NUM
inlawrev-3979	1669	19	other	other	ADJ
inlawrev-3979	1669	20	facilities	facility	NOUN
inlawrev-3979	1669	21	to	to	PART
inlawrev-3979	1669	22	lose	lose	VERB
inlawrev-3979	1669	23	value	value	NOUN
inlawrev-3979	1669	24	.	.	PUNCT
inlawrev-3979	1669	25	"	"	PUNCT
inlawrev-3979	1670	1	527	527	NUM
inlawrev-3979	1670	2	instead	instead	ADV
inlawrev-3979	1670	3	,	,	PUNCT
inlawrev-3979	1670	4	bsc	bsc	PROPN
inlawrev-3979	1670	5	's	's	PART
inlawrev-3979	1670	6	analysis	analysis	NOUN
inlawrev-3979	1670	7	was	be	AUX
inlawrev-3979	1670	8	based	base	VERB
inlawrev-3979	1670	9	on	on	ADP
inlawrev-3979	1670	10	the	the	DET
inlawrev-3979	1670	11	assumption	assumption	NOUN
inlawrev-3979	1670	12	that	that	SCONJ
inlawrev-3979	1670	13	obsolescence	obsolescence	NOUN
inlawrev-3979	1670	14	caused	cause	VERB
inlawrev-3979	1670	15	the	the	DET
inlawrev-3979	1670	16	discrepancies	discrepancy	NOUN
inlawrev-3979	1670	17	in	in	ADP
inlawrev-3979	1670	18	sales	sale	NOUN
inlawrev-3979	1670	19	prices	price	NOUN
inlawrev-3979	1670	20	and	and	CCONJ
inlawrev-3979	1670	21	replacement	replacement	NOUN
inlawrev-3979	1670	22	costs	cost	NOUN
inlawrev-3979	1670	23	.	.	PUNCT
inlawrev-3979	1671	1	528	528	NUM
inlawrev-3979	1671	2	not	not	PART
inlawrev-3979	1671	3	only	only	ADV
inlawrev-3979	1671	4	did	do	AUX
inlawrev-3979	1671	5	bsc	bsc	PROPN
inlawrev-3979	1671	6	fail	fail	VERB
inlawrev-3979	1671	7	to	to	PART
inlawrev-3979	1671	8	demonstrate	demonstrate	VERB
inlawrev-3979	1671	9	its	its	PRON
inlawrev-3979	1671	10	facility	facility	NOUN
inlawrev-3979	1671	11	experienced	experience	VERB
inlawrev-3979	1671	12	a	a	DET
inlawrev-3979	1671	13	loss	loss	NOUN
inlawrev-3979	1671	14	in	in	ADP
inlawrev-3979	1671	15	value	value	NOUN
inlawrev-3979	1671	16	similar	similar	ADJ
inlawrev-3979	1671	17	to	to	ADP
inlawrev-3979	1671	18	the	the	DET
inlawrev-3979	1671	19	reasons	reason	NOUN
inlawrev-3979	1671	20	the	the	DET
inlawrev-3979	1671	21	other	other	ADJ
inlawrev-3979	1671	22	facilities	facility	NOUN
inlawrev-3979	1671	23	experienced	experience	VERB
inlawrev-3979	1671	24	this	this	DET
inlawrev-3979	1671	25	loss	loss	NOUN
inlawrev-3979	1671	26	,	,	PUNCT
inlawrev-3979	1671	27	but	but	CCONJ
inlawrev-3979	1671	28	bsc	bsc	PROPN
inlawrev-3979	1671	29	also	also	ADV
inlawrev-3979	1671	30	failed	fail	VERB
inlawrev-3979	1671	31	to	to	PART
inlawrev-3979	1671	32	demonstrate	demonstrate	VERB
inlawrev-3979	1671	33	its	its	PRON
inlawrev-3979	1671	34	facility	facility	NOUN
inlawrev-3979	1671	35	could	could	AUX
inlawrev-3979	1671	36	be	be	AUX
inlawrev-3979	1671	37	compared	compare	VERB
inlawrev-3979	1671	38	to	to	ADP
inlawrev-3979	1671	39	the	the	DET
inlawrev-3979	1671	40	other	other	ADJ
inlawrev-3979	1671	41	facilities	facility	NOUN
inlawrev-3979	1671	42	.	.	PUNCT
inlawrev-3979	1672	1	529	529	NUM
inlawrev-3979	1672	2	bsc	bsc	PROPN
inlawrev-3979	1672	3	failed	fail	VERB
inlawrev-3979	1672	4	to	to	PART
inlawrev-3979	1672	5	establish	establish	VERB
inlawrev-3979	1672	6	comparability	comparability	NOUN
inlawrev-3979	1672	7	with	with	ADP
inlawrev-3979	1672	8	its	its	PRON
inlawrev-3979	1672	9	assertions	assertion	NOUN
inlawrev-3979	1672	10	that	that	SCONJ
inlawrev-3979	1672	11	similarities	similarity	NOUN
inlawrev-3979	1672	12	existed	exist	VERB
inlawrev-3979	1672	13	between	between	ADP
inlawrev-3979	1672	14	its	its	PRON
inlawrev-3979	1672	15	facility	facility	NOUN
inlawrev-3979	1672	16	and	and	CCONJ
inlawrev-3979	1672	17	the	the	DET
inlawrev-3979	1672	18	others	other	NOUN
inlawrev-3979	1672	19	,	,	PUNCT
inlawrev-3979	1672	20	because	because	SCONJ
inlawrev-3979	1672	21	all	all	PRON
inlawrev-3979	1672	22	of	of	ADP
inlawrev-3979	1672	23	the	the	DET
inlawrev-3979	1672	24	facilities	facility	NOUN
inlawrev-3979	1672	25	were	be	AUX
inlawrev-3979	1672	26	used	use	VERB
inlawrev-3979	1672	27	to	to	PART
inlawrev-3979	1672	28	manufacture	manufacture	VERB
inlawrev-3979	1672	29	steel	steel	NOUN
inlawrev-3979	1672	30	and	and	CCONJ
inlawrev-3979	1672	31	one	one	NUM
inlawrev-3979	1672	32	of	of	ADP
inlawrev-3979	1672	33	the	the	DET
inlawrev-3979	1672	34	facilities	facility	NOUN
inlawrev-3979	1672	35	was	be	AUX
inlawrev-3979	1672	36	similarly	similarly	ADV
inlawrev-3979	1672	37	constructed	construct	VERB
inlawrev-3979	1672	38	.	.	PUNCT
inlawrev-3979	1673	1	530	530	NUM
inlawrev-3979	1673	2	because	because	SCONJ
inlawrev-3979	1673	3	bsc	bsc	PROPN
inlawrev-3979	1673	4	did	do	AUX
inlawrev-3979	1673	5	not	not	PART
inlawrev-3979	1673	6	establish	establish	VERB
inlawrev-3979	1673	7	a	a	DET
inlawrev-3979	1673	8	prima	prima	NOUN
inlawrev-3979	1673	9	facie	facie	NOUN
inlawrev-3979	1673	10	case	case	NOUN
inlawrev-3979	1673	11	516	516	NUM
inlawrev-3979	1673	12	.	.	PUNCT
inlawrev-3979	1674	1	i	i	PRON
inlawrev-3979	1674	2	d.	d.	PROPN
inlawrev-3979	1674	3	517	517	NUM
inlawrev-3979	1674	4	.	.	PUNCT
inlawrev-3979	1675	1	i	i	PRON
inlawrev-3979	1675	2	d.	d.	PROPN
inlawrev-3979	1675	3	518	518	NUM
inlawrev-3979	1675	4	.	.	PUNCT
inlawrev-3979	1676	1	i	i	PRON
inlawrev-3979	1676	2	d.	d.	PROPN
inlawrev-3979	1676	3	519	519	NUM
inlawrev-3979	1676	4	.	.	PUNCT
inlawrev-3979	1677	1	i	i	PRON
inlawrev-3979	1677	2	d.	d.	PROPN
inlawrev-3979	1677	3	520	520	NUM
inlawrev-3979	1677	4	.	.	PUNCT
inlawrev-3979	1678	1	i	i	PRON
inlawrev-3979	1678	2	d.	d.	PROPN
inlawrev-3979	1678	3	521	521	NUM
inlawrev-3979	1678	4	.	.	PUNCT
inlawrev-3979	1679	1	i	i	PRON
inlawrev-3979	1679	2	d.	d.	VERB
inlawrev-3979	1679	3	at	at	ADP
inlawrev-3979	1679	4	*	*	PROPN
inlawrev-3979	1679	5	2	2	NUM
inlawrev-3979	1679	6	(	(	PUNCT
inlawrev-3979	1679	7	citing	cite	VERB
inlawrev-3979	1679	8	ind	ind	NOUN
inlawrev-3979	1679	9	.	.	PUNCT
inlawrev-3979	1680	1	code	code	PROPN
inlawrev-3979	1680	2	ann	ann	PROPN
inlawrev-3979	1680	3	.	.	PUNCT
inlawrev-3979	1681	1	§	§	PROPN
inlawrev-3979	1681	2	6	6	NUM
inlawrev-3979	1681	3	-	-	SYM
inlawrev-3979	1681	4	1	1	NUM
inlawrev-3979	1681	5	.	.	NOUN
inlawrev-3979	1681	6	1	1	NUM
inlawrev-3979	1681	7	-	-	SYM
inlawrev-3979	1681	8	31	31	NUM
inlawrev-3979	1681	9	-6(c	-6(c	NOUN
inlawrev-3979	1681	10	)	)	PUNCT
inlawrev-3979	1681	11	(	(	PUNCT
inlawrev-3979	1681	12	west	west	NOUN
inlawrev-3979	1681	13	2007	2007	NUM
inlawrev-3979	1681	14	)	)	PUNCT
inlawrev-3979	1681	15	)	)	PUNCT
inlawrev-3979	1681	16	.	.	PUNCT
inlawrev-3979	1682	1	522	522	NUM
inlawrev-3979	1682	2	.	.	PUNCT
inlawrev-3979	1683	1	i	i	PRON
inlawrev-3979	1683	2	d.	d.	PROPN
inlawrev-3979	1683	3	(	(	PUNCT
inlawrev-3979	1683	4	citing	cite	VERB
inlawrev-3979	1683	5	ind	ind	NOUN
inlawrev-3979	1683	6	.	.	PUNCT
inlawrev-3979	1684	1	code	code	PROPN
inlawrev-3979	1684	2	ann	ann	PROPN
inlawrev-3979	1684	3	.	.	PUNCT
inlawrev-3979	1685	1	§	§	PROPN
inlawrev-3979	1685	2	6	6	NUM
inlawrev-3979	1685	3	-	-	PUNCT
inlawrev-3979	1685	4	l.l-31	l.l-31	PRON
inlawrev-3979	1685	5	-	-	PUNCT
inlawrev-3979	1685	6	6(c	6(c	NUM
inlawrev-3979	1685	7	)	)	PUNCT
inlawrev-3979	1685	8	(	(	PUNCT
inlawrev-3979	1685	9	west	west	NOUN
inlawrev-3979	1685	10	1999	1999	NUM
inlawrev-3979	1685	11	)	)	PUNCT
inlawrev-3979	1685	12	)	)	PUNCT
inlawrev-3979	1685	13	.	.	PUNCT
inlawrev-3979	1686	1	523	523	NUM
inlawrev-3979	1686	2	.	.	PUNCT
inlawrev-3979	1687	1	i	i	PRON
inlawrev-3979	1687	2	d.	d.	PROPN
inlawrev-3979	1687	3	(	(	PUNCT
inlawrev-3979	1687	4	citing	cite	VERB
inlawrev-3979	1687	5	ind	ind	NOUN
inlawrev-3979	1687	6	.	.	PUNCT
inlawrev-3979	1688	1	admin	admin	PROPN
inlawrev-3979	1688	2	.	.	PUNCT
inlawrev-3979	1689	1	code	code	PROPN
inlawrev-3979	1689	2	§	§	PROPN
inlawrev-3979	1689	3	2.2	2.2	NUM
inlawrev-3979	1689	4	-	-	SYM
inlawrev-3979	1689	5	10	10	NUM
inlawrev-3979	1689	6	-	-	PUNCT
inlawrev-3979	1689	7	7(e	7(e	NUM
inlawrev-3979	1689	8	)	)	PUNCT
inlawrev-3979	1689	9	(	(	PUNCT
inlawrev-3979	1689	10	1996	1996	NUM
inlawrev-3979	1689	11	)	)	PUNCT
inlawrev-3979	1689	12	(	(	PUNCT
inlawrev-3979	1689	13	repealed	repeal	VERB
inlawrev-3979	1689	14	2002	2002	NUM
inlawrev-3979	1689	15	)	)	PUNCT
inlawrev-3979	1689	16	)	)	PUNCT
inlawrev-3979	1689	17	.	.	PUNCT
inlawrev-3979	1690	1	524	524	NUM
inlawrev-3979	1690	2	.	.	PUNCT
inlawrev-3979	1691	1	i	i	PRON
inlawrev-3979	1691	2	d.	d.	PROPN
inlawrev-3979	1691	3	"	"	PUNCT
inlawrev-3979	1691	4	in	in	ADP
inlawrev-3979	1691	5	other	other	ADJ
inlawrev-3979	1691	6	words	word	NOUN
inlawrev-3979	1691	7	,	,	PUNCT
inlawrev-3979	1691	8	the	the	DET
inlawrev-3979	1691	9	taxpayer	taxpayer	NOUN
inlawrev-3979	1691	10	must	must	AUX
inlawrev-3979	1691	11	show	show	VERB
inlawrev-3979	1691	12	how	how	SCONJ
inlawrev-3979	1691	13	these	these	DET
inlawrev-3979	1691	14	factors	factor	NOUN
inlawrev-3979	1691	15	are	be	AUX
inlawrev-3979	1691	16	causing	cause	VERB
inlawrev-3979	1691	17	an	an	DET
inlawrev-3979	1691	18	actual	actual	ADJ
inlawrev-3979	1691	19	loss	loss	NOUN
inlawrev-3979	1691	20	of	of	ADP
inlawrev-3979	1691	21	value	value	NOUN
inlawrev-3979	1691	22	to	to	ADP
inlawrev-3979	1691	23	its	its	PRON
inlawrev-3979	1691	24	property	property	NOUN
inlawrev-3979	1691	25	.	.	PUNCT
inlawrev-3979	1691	26	"	"	PUNCT
inlawrev-3979	1692	1	i	i	PRON
inlawrev-3979	1692	2	d.	d.	PROPN
inlawrev-3979	1692	3	525	525	NUM
inlawrev-3979	1692	4	.	.	PUNCT
inlawrev-3979	1693	1	i	i	PRON
inlawrev-3979	1693	2	d.	d.	VERB
inlawrev-3979	1693	3	at	at	ADP
inlawrev-3979	1693	4	*	*	NOUN
inlawrev-3979	1693	5	3	3	NUM
inlawrev-3979	1693	6	(	(	PUNCT
inlawrev-3979	1693	7	citing	cite	VERB
inlawrev-3979	1693	8	cert	cert	NOUN
inlawrev-3979	1693	9	.	.	PUNCT
inlawrev-3979	1694	1	admin	admin	PROPN
inlawrev-3979	1694	2	.	.	PUNCT
inlawrev-3979	1695	1	r.	r.	PROPN
inlawrev-3979	1695	2	at	at	ADP
inlawrev-3979	1695	3	49	49	NUM
inlawrev-3979	1695	4	)	)	PUNCT
inlawrev-3979	1695	5	.	.	PUNCT
inlawrev-3979	1696	1	526	526	NUM
inlawrev-3979	1696	2	.	.	PUNCT
inlawrev-3979	1697	1	i	i	PRON
inlawrev-3979	1697	2	d.	d.	PROPN
inlawrev-3979	1697	3	527	527	NUM
inlawrev-3979	1697	4	.	.	PUNCT
inlawrev-3979	1698	1	i	i	PRON
inlawrev-3979	1698	2	d.	d.	PROPN
inlawrev-3979	1698	3	528	528	NUM
inlawrev-3979	1698	4	.	.	PUNCT
inlawrev-3979	1699	1	i	i	PRON
inlawrev-3979	1699	2	d.	d.	PROPN
inlawrev-3979	1699	3	529	529	NUM
inlawrev-3979	1699	4	.	.	PUNCT
inlawrev-3979	1700	1	i	i	PRON
inlawrev-3979	1700	2	d.	d.	PROPN
inlawrev-3979	1700	3	at	at	ADP
inlawrev-3979	1700	4	*	*	PROPN
inlawrev-3979	1700	5	3	3	NUM
inlawrev-3979	1700	6	-	-	SYM
inlawrev-3979	1700	7	4	4	NUM
inlawrev-3979	1700	8	.	.	NOUN
inlawrev-3979	1700	9	530	530	NUM
inlawrev-3979	1700	10	.	.	PUNCT
inlawrev-3979	1701	1	mat*4	mat*4	PROPN
inlawrev-3979	1701	2	.	.	PUNCT
inlawrev-3979	1702	1	1316	1316	NUM
inlawrev-3979	1702	2	indiana	indiana	PROPN
inlawrev-3979	1702	3	law	law	PROPN
inlawrev-3979	1702	4	review	review	NOUN
inlawrev-3979	1702	5	[	[	X
inlawrev-3979	1702	6	vol	vol	NOUN
inlawrev-3979	1702	7	.	.	PUNCT
inlawrev-3979	1703	1	41:1271	41:1271	NUM
inlawrev-3979	1703	2	for	for	ADP
inlawrev-3979	1703	3	its	its	PRON
inlawrev-3979	1703	4	requested	request	VERB
inlawrev-3979	1703	5	obsolescence	obsolescence	NOUN
inlawrev-3979	1703	6	adjustment	adjustment	NOUN
inlawrev-3979	1703	7	,	,	PUNCT
inlawrev-3979	1703	8	the	the	DET
inlawrev-3979	1703	9	btr	btr	PROPN
inlawrev-3979	1703	10	's	's	PART
inlawrev-3979	1703	11	final	final	ADJ
inlawrev-3979	1703	12	determination	determination	NOUN
inlawrev-3979	1703	13	was	be	AUX
inlawrev-3979	1703	14	affirmed	affirm	VERB
inlawrev-3979	1703	15	.	.	PUNCT
inlawrev-3979	1704	1	531	531	NUM
inlawrev-3979	1704	2	75	75	NUM
inlawrev-3979	1704	3	.	.	PUNCT
inlawrev-3979	1705	1	washington	washington	PROPN
inlawrev-3979	1705	2	township	township	PROPN
inlawrev-3979	1705	3	assessor	assessor	NOUN
inlawrev-3979	1705	4	(	(	PUNCT
inlawrev-3979	1705	5	washington	washington	PROPN
inlawrev-3979	1705	6	county	county	PROPN
inlawrev-3979	1705	7	,	,	PUNCT
inlawrev-3979	1705	8	indiana	indiana	PROPN
inlawrev-3979	1705	9	)	)	PUNCT
inlawrev-3979	1706	1	v.	v.	PROPN
inlawrev-3979	1706	2	kimball	kimball	PROPN
inlawrev-3979	1706	3	international	international	PROPN
inlawrev-3979	1706	4	,	,	PUNCT
inlawrev-3979	1706	5	inc	inc	PROPN
inlawrev-3979	1706	6	.	.	PROPN
inlawrev-3979	1706	7	532	532	NUM
inlawrev-3979	1706	8	—	—	PUNCT
inlawrev-3979	1706	9	the	the	DET
inlawrev-3979	1706	10	washington	washington	PROPN
inlawrev-3979	1706	11	township	township	NOUN
inlawrev-3979	1706	12	assessor	assessor	NOUN
inlawrev-3979	1706	13	(	(	PUNCT
inlawrev-3979	1706	14	"	"	PUNCT
inlawrev-3979	1706	15	assessor	assessor	NOUN
inlawrev-3979	1706	16	"	"	PUNCT
inlawrev-3979	1706	17	)	)	PUNCT
inlawrev-3979	1706	18	initiated	initiate	VERB
inlawrev-3979	1706	19	this	this	DET
inlawrev-3979	1706	20	action	action	NOUN
inlawrev-3979	1706	21	on	on	ADP
inlawrev-3979	1706	22	april	april	PROPN
inlawrev-3979	1706	23	27	27	NUM
inlawrev-3979	1706	24	,	,	PUNCT
inlawrev-3979	1706	25	2006	2006	NUM
inlawrev-3979	1706	26	,	,	PUNCT
inlawrev-3979	1706	27	appealing	appeal	VERB
inlawrev-3979	1706	28	the	the	DET
inlawrev-3979	1706	29	btr	btr	PROPN
inlawrev-3979	1706	30	's	's	PART
inlawrev-3979	1706	31	final	final	ADJ
inlawrev-3979	1706	32	determination	determination	NOUN
inlawrev-3979	1706	33	which	which	PRON
inlawrev-3979	1706	34	reduced	reduce	VERB
inlawrev-3979	1706	35	kimball	kimball	PROPN
inlawrev-3979	1706	36	international	international	PROPN
inlawrev-3979	1706	37	'	'	PART
inlawrev-3979	1706	38	s	s	PROPN
inlawrev-3979	1706	39	(	(	PUNCT
inlawrev-3979	1706	40	"	"	PUNCT
inlawrev-3979	1706	41	kimball	kimball	NOUN
inlawrev-3979	1706	42	"	"	PUNCT
inlawrev-3979	1706	43	)	)	PUNCT
inlawrev-3979	1706	44	2002	2002	NUM
inlawrev-3979	1706	45	real	real	ADJ
inlawrev-3979	1706	46	property	property	NOUN
inlawrev-3979	1706	47	assessment	assessment	NOUN
inlawrev-3979	1706	48	from	from	ADP
inlawrev-3979	1706	49	$	$	SYM
inlawrev-3979	1706	50	8,004,000	8,004,000	NUM
inlawrev-3979	1706	51	to	to	ADP
inlawrev-3979	1706	52	$	$	SYM
inlawrev-3979	1706	53	4,500,000	4,500,000	NUM
inlawrev-3979	1706	54	.	.	PUNCT
inlawrev-3979	1707	1	533	533	NUM
inlawrev-3979	1707	2	kimball	kimball	PROPN
inlawrev-3979	1707	3	's	's	PART
inlawrev-3979	1707	4	real	real	ADJ
inlawrev-3979	1707	5	property	property	NOUN
inlawrev-3979	1707	6	consisted	consist	VERB
inlawrev-3979	1707	7	of	of	ADP
inlawrev-3979	1707	8	an	an	DET
inlawrev-3979	1707	9	industrial	industrial	ADJ
inlawrev-3979	1707	10	plant	plant	NOUN
inlawrev-3979	1707	11	located	locate	VERB
inlawrev-3979	1707	12	in	in	ADP
inlawrev-3979	1707	13	washington	washington	PROPN
inlawrev-3979	1707	14	county	county	PROPN
inlawrev-3979	1707	15	,	,	PUNCT
inlawrev-3979	1707	16	indiana	indiana	PROPN
inlawrev-3979	1707	17	.	.	PUNCT
inlawrev-3979	1708	1	534	534	NUM
inlawrev-3979	1708	2	kimball	kimball	PROPN
inlawrev-3979	1708	3	appealed	appeal	VERB
inlawrev-3979	1708	4	the	the	DET
inlawrev-3979	1708	5	2002	2002	NUM
inlawrev-3979	1708	6	assessment	assessment	NOUN
inlawrev-3979	1708	7	to	to	ADP
inlawrev-3979	1708	8	the	the	DET
inlawrev-3979	1708	9	washington	washington	PROPN
inlawrev-3979	1708	10	county	county	PROPN
inlawrev-3979	1708	11	ptaboa	ptaboa	NOUN
inlawrev-3979	1708	12	,	,	PUNCT
inlawrev-3979	1708	13	claiming	claim	VERB
inlawrev-3979	1708	14	the	the	DET
inlawrev-3979	1708	15	incorrect	incorrect	ADJ
inlawrev-3979	1708	16	amount	amount	NOUN
inlawrev-3979	1708	17	of	of	ADP
inlawrev-3979	1708	18	accrued	accrue	VERB
inlawrev-3979	1708	19	depreciation	depreciation	NOUN
inlawrev-3979	1708	20	had	have	AUX
inlawrev-3979	1708	21	been	be	AUX
inlawrev-3979	1708	22	applied	apply	VERB
inlawrev-3979	1708	23	to	to	ADP
inlawrev-3979	1708	24	the	the	DET
inlawrev-3979	1708	25	improvements	improvement	NOUN
inlawrev-3979	1708	26	resulting	result	VERB
inlawrev-3979	1708	27	in	in	ADP
inlawrev-3979	1708	28	an	an	DET
inlawrev-3979	1708	29	inaccurate	inaccurate	ADJ
inlawrev-3979	1708	30	reflection	reflection	NOUN
inlawrev-3979	1708	31	of	of	ADP
inlawrev-3979	1708	32	the	the	DET
inlawrev-3979	1708	33	property	property	NOUN
inlawrev-3979	1708	34	's	's	PART
inlawrev-3979	1708	35	market	market	NOUN
inlawrev-3979	1708	36	value	value	NOUN
inlawrev-3979	1708	37	-	-	PUNCT
inlawrev-3979	1708	38	in	in	ADP
inlawrev-3979	1708	39	-	-	PUNCT
inlawrev-3979	1708	40	use	use	NOUN
inlawrev-3979	1708	41	.	.	PUNCT
inlawrev-3979	1709	1	535	535	NUM
inlawrev-3979	1709	2	the	the	DET
inlawrev-3979	1709	3	ptaboa	ptaboa	NOUN
inlawrev-3979	1709	4	denied	deny	VERB
inlawrev-3979	1709	5	kimball	kimball	PROPN
inlawrev-3979	1709	6	's	's	PART
inlawrev-3979	1709	7	request	request	NOUN
inlawrev-3979	1709	8	,	,	PUNCT
inlawrev-3979	1709	9	and	and	CCONJ
inlawrev-3979	1709	10	kimball	kimball	PROPN
inlawrev-3979	1709	11	subsequently	subsequently	ADV
inlawrev-3979	1709	12	appealed	appeal	VERB
inlawrev-3979	1709	13	the	the	DET
inlawrev-3979	1709	14	decision	decision	NOUN
inlawrev-3979	1709	15	to	to	ADP
inlawrev-3979	1709	16	the	the	DET
inlawrev-3979	1709	17	btr	btr	NOUN
inlawrev-3979	1709	18	.	.	PUNCT
inlawrev-3979	1710	1	536	536	NUM
inlawrev-3979	1710	2	to	to	PART
inlawrev-3979	1710	3	support	support	VERB
inlawrev-3979	1710	4	its	its	PRON
inlawrev-3979	1710	5	claim	claim	NOUN
inlawrev-3979	1710	6	,	,	PUNCT
inlawrev-3979	1710	7	kimball	kimball	PROPN
inlawrev-3979	1710	8	presented	present	VERB
inlawrev-3979	1710	9	evidence	evidence	NOUN
inlawrev-3979	1710	10	at	at	ADP
inlawrev-3979	1710	11	the	the	DET
inlawrev-3979	1710	12	btr	btr	PROPN
inlawrev-3979	1710	13	hearing	hearing	NOUN
inlawrev-3979	1710	14	of	of	ADP
inlawrev-3979	1710	15	the	the	DET
inlawrev-3979	1710	16	property	property	NOUN
inlawrev-3979	1710	17	's	's	PART
inlawrev-3979	1710	18	market	market	NOUN
inlawrev-3979	1710	19	value	value	NOUN
inlawrev-3979	1710	20	-	-	PUNCT
inlawrev-3979	1710	21	in	in	ADP
inlawrev-3979	1710	22	-	-	PUNCT
inlawrev-3979	1710	23	use	use	NOUN
inlawrev-3979	1710	24	in	in	ADP
inlawrev-3979	1710	25	the	the	DET
inlawrev-3979	1710	26	form	form	NOUN
inlawrev-3979	1710	27	of	of	ADP
inlawrev-3979	1710	28	both	both	CCONJ
inlawrev-3979	1710	29	a	a	DET
inlawrev-3979	1710	30	cost	cost	NOUN
inlawrev-3979	1710	31	approach	approach	NOUN
inlawrev-3979	1710	32	analysis	analysis	NOUN
inlawrev-3979	1710	33	and	and	CCONJ
inlawrev-3979	1710	34	a	a	DET
inlawrev-3979	1710	35	sales	sale	NOUN
inlawrev-3979	1710	36	comparison	comparison	NOUN
inlawrev-3979	1710	37	analysis	analysis	NOUN
inlawrev-3979	1710	38	.	.	PUNCT
inlawrev-3979	1711	1	537	537	NUM
inlawrev-3979	1711	2	the	the	DET
inlawrev-3979	1711	3	true	true	ADJ
inlawrev-3979	1711	4	tax	tax	NOUN
inlawrev-3979	1711	5	value	value	NOUN
inlawrev-3979	1711	6	of	of	ADP
inlawrev-3979	1711	7	the	the	DET
inlawrev-3979	1711	8	property	property	NOUN
inlawrev-3979	1711	9	was	be	AUX
inlawrev-3979	1711	10	computed	compute	VERB
inlawrev-3979	1711	11	under	under	ADP
inlawrev-3979	1711	12	the	the	DET
inlawrev-3979	1711	13	cost	cost	NOUN
inlawrev-3979	1711	14	approach	approach	NOUN
inlawrev-3979	1711	15	"	"	PUNCT
inlawrev-3979	1711	16	by	by	ADP
inlawrev-3979	1711	17	reducing	reduce	VERB
inlawrev-3979	1711	18	the	the	DET
inlawrev-3979	1711	19	replacement	replacement	NOUN
inlawrev-3979	1711	20	cost	cost	NOUN
inlawrev-3979	1711	21	new	new	ADJ
inlawrev-3979	1711	22	of	of	ADP
inlawrev-3979	1711	23	the	the	DET
inlawrev-3979	1711	24	improvements	improvement	NOUN
inlawrev-3979	1711	25	(	(	PUNCT
inlawrev-3979	1711	26	rcn	rcn	PROPN
inlawrev-3979	1711	27	)	)	PUNCT
inlawrev-3979	1711	28	,	,	PUNCT
inlawrev-3979	1711	29	as	as	SCONJ
inlawrev-3979	1711	30	determined	determine	VERB
inlawrev-3979	1711	31	by	by	ADP
inlawrev-3979	1711	32	the	the	DET
inlawrev-3979	1711	33	assessor	assessor	NOUN
inlawrev-3979	1711	34	,	,	PUNCT
inlawrev-3979	1711	35	by	by	ADP
inlawrev-3979	1711	36	the	the	DET
inlawrev-3979	1711	37	improvements	improvement	NOUN
inlawrev-3979	1711	38	'	'	PART
inlawrev-3979	1711	39	accrued	accrue	VERB
inlawrev-3979	1711	40	depreciation	depreciation	NOUN
inlawrev-3979	1711	41	.	.	PUNCT
inlawrev-3979	1711	42	"	"	PUNCT
inlawrev-3979	1712	1	538	538	NUM
inlawrev-3979	1712	2	depreciation	depreciation	NOUN
inlawrev-3979	1712	3	was	be	AUX
inlawrev-3979	1712	4	computed	compute	VERB
inlawrev-3979	1712	5	based	base	VERB
inlawrev-3979	1712	6	on	on	ADP
inlawrev-3979	1712	7	calculations	calculation	NOUN
inlawrev-3979	1712	8	of	of	ADP
inlawrev-3979	1712	9	depreciation	depreciation	NOUN
inlawrev-3979	1712	10	from	from	ADP
inlawrev-3979	1712	11	eleven	eleven	NUM
inlawrev-3979	1712	12	properties	property	NOUN
inlawrev-3979	1712	13	that	that	PRON
inlawrev-3979	1712	14	were	be	AUX
inlawrev-3979	1712	15	alleged	allege	VERB
inlawrev-3979	1712	16	to	to	PART
inlawrev-3979	1712	17	be	be	AUX
inlawrev-3979	1712	18	comparable	comparable	ADJ
inlawrev-3979	1712	19	and	and	CCONJ
inlawrev-3979	1712	20	were	be	AUX
inlawrev-3979	1712	21	sold	sell	VERB
inlawrev-3979	1712	22	between	between	ADP
inlawrev-3979	1712	23	1996	1996	NUM
inlawrev-3979	1712	24	and	and	CCONJ
inlawrev-3979	1712	25	2002	2002	NUM
inlawrev-3979	1712	26	.	.	PUNCT
inlawrev-3979	1713	1	539	539	NUM
inlawrev-3979	1713	2	the	the	DET
inlawrev-3979	1713	3	sales	sale	NOUN
inlawrev-3979	1713	4	comparison	comparison	NOUN
inlawrev-3979	1713	5	analysis	analysis	NOUN
inlawrev-3979	1713	6	used	use	VERB
inlawrev-3979	1713	7	the	the	DET
inlawrev-3979	1713	8	same	same	ADJ
inlawrev-3979	1713	9	comparable	comparable	ADJ
inlawrev-3979	1713	10	properties	property	NOUN
inlawrev-3979	1713	11	.	.	PUNCT
inlawrev-3979	1714	1	540	540	NUM
inlawrev-3979	1714	2	this	this	DET
inlawrev-3979	1714	3	method	method	NOUN
inlawrev-3979	1714	4	accounted	account	VERB
inlawrev-3979	1714	5	for	for	ADP
inlawrev-3979	1714	6	the	the	DET
inlawrev-3979	1714	7	differences	difference	NOUN
inlawrev-3979	1714	8	between	between	ADP
inlawrev-3979	1714	9	the	the	DET
inlawrev-3979	1714	10	comparable	comparable	ADJ
inlawrev-3979	1714	11	properties	property	NOUN
inlawrev-3979	1714	12	and	and	CCONJ
inlawrev-3979	1714	13	kimball	kimball	PROPN
inlawrev-3979	1714	14	's	's	PART
inlawrev-3979	1714	15	property	property	NOUN
inlawrev-3979	1714	16	through	through	ADP
inlawrev-3979	1714	17	the	the	DET
inlawrev-3979	1714	18	adjustment	adjustment	NOUN
inlawrev-3979	1714	19	of	of	ADP
inlawrev-3979	1714	20	the	the	DET
inlawrev-3979	1714	21	sales	sale	NOUN
inlawrev-3979	1714	22	prices	price	NOUN
inlawrev-3979	1714	23	,	,	PUNCT
inlawrev-3979	1714	24	as	as	ADV
inlawrev-3979	1714	25	well	well	ADV
inlawrev-3979	1714	26	as	as	ADP
inlawrev-3979	1714	27	the	the	DET
inlawrev-3979	1714	28	sales	sale	NOUN
inlawrev-3979	1714	29	prices	price	NOUN
inlawrev-3979	1714	30	were	be	AUX
inlawrev-3979	1714	31	adjusted	adjust	VERB
inlawrev-3979	1714	32	to	to	ADP
inlawrev-3979	1714	33	their	their	PRON
inlawrev-3979	1714	34	1999	1999	NUM
inlawrev-3979	1714	35	values	value	NOUN
inlawrev-3979	1714	36	based	base	VERB
inlawrev-3979	1714	37	on	on	ADP
inlawrev-3979	1714	38	the	the	DET
inlawrev-3979	1714	39	consumer	consumer	NOUN
inlawrev-3979	1714	40	price	price	NOUN
inlawrev-3979	1714	41	index	index	NOUN
inlawrev-3979	1714	42	.	.	PUNCT
inlawrev-3979	1715	1	541	541	NUM
inlawrev-3979	1715	2	the	the	DET
inlawrev-3979	1715	3	two	two	NUM
inlawrev-3979	1715	4	approaches	approach	NOUN
inlawrev-3979	1715	5	were	be	AUX
inlawrev-3979	1715	6	then	then	ADV
inlawrev-3979	1715	7	compared	compare	VERB
inlawrev-3979	1715	8	and	and	CCONJ
inlawrev-3979	1715	9	reconciled	reconcile	VERB
inlawrev-3979	1715	10	,	,	PUNCT
inlawrev-3979	1715	11	which	which	PRON
inlawrev-3979	1715	12	resulted	result	VERB
inlawrev-3979	1715	13	in	in	ADP
inlawrev-3979	1715	14	a	a	DET
inlawrev-3979	1715	15	final	final	ADJ
inlawrev-3979	1715	16	estimate	estimate	NOUN
inlawrev-3979	1715	17	of	of	ADP
inlawrev-3979	1715	18	kimball	kimball	PROPN
inlawrev-3979	1715	19	's	's	PART
inlawrev-3979	1715	20	property	property	NOUN
inlawrev-3979	1715	21	.	.	PUNCT
inlawrev-3979	1716	1	542	542	NUM
inlawrev-3979	1716	2	the	the	DET
inlawrev-3979	1716	3	assessor	assessor	NOUN
inlawrev-3979	1716	4	argued	argue	VERB
inlawrev-3979	1716	5	the	the	DET
inlawrev-3979	1716	6	btr	btr	PROPN
inlawrev-3979	1716	7	's	's	PART
inlawrev-3979	1716	8	final	final	ADJ
inlawrev-3979	1716	9	determination	determination	NOUN
inlawrev-3979	1716	10	was	be	AUX
inlawrev-3979	1716	11	not	not	PART
inlawrev-3979	1716	12	supported	support	VERB
inlawrev-3979	1716	13	by	by	ADP
inlawrev-3979	1716	14	substantial	substantial	ADJ
inlawrev-3979	1716	15	evidence	evidence	NOUN
inlawrev-3979	1716	16	due	due	ADP
inlawrev-3979	1716	17	to	to	ADP
inlawrev-3979	1716	18	kimball	kimball	PROPN
inlawrev-3979	1716	19	's	's	PART
inlawrev-3979	1716	20	failure	failure	NOUN
inlawrev-3979	1716	21	to	to	PART
inlawrev-3979	1716	22	make	make	VERB
inlawrev-3979	1716	23	a	a	DET
inlawrev-3979	1716	24	prima	prima	NOUN
inlawrev-3979	1716	25	facie	facie	NOUN
inlawrev-3979	1716	26	case	case	NOUN
inlawrev-3979	1716	27	,	,	PUNCT
inlawrev-3979	1716	28	"	"	PUNCT
inlawrev-3979	1716	29	because	because	SCONJ
inlawrev-3979	1716	30	kimball	kimball	PROPN
inlawrev-3979	1716	31	did	do	AUX
inlawrev-3979	1716	32	not	not	PART
inlawrev-3979	1716	33	properly	properly	ADV
inlawrev-3979	1716	34	explain	explain	VERB
inlawrev-3979	1716	35	/	/	SYM
inlawrev-3979	1716	36	establish	establish	VERB
inlawrev-3979	1716	37	the	the	DET
inlawrev-3979	1716	38	comparability	comparability	NOUN
inlawrev-3979	1716	39	of	of	ADP
inlawrev-3979	1716	40	the	the	DET
inlawrev-3979	1716	41	properties	property	NOUN
inlawrev-3979	1716	42	used	use	VERB
inlawrev-3979	1716	43	in	in	ADP
inlawrev-3979	1716	44	its	its	PRON
inlawrev-3979	1716	45	cost	cost	NOUN
inlawrev-3979	1716	46	and	and	CCONJ
inlawrev-3979	1716	47	sales	sale	NOUN
inlawrev-3979	1716	48	comparison	comparison	NOUN
inlawrev-3979	1716	49	approaches	approach	VERB
inlawrev-3979	1716	50	,	,	PUNCT
inlawrev-3979	1716	51	nor	nor	CCONJ
inlawrev-3979	1716	52	did	do	AUX
inlawrev-3979	1716	53	it	it	PRON
inlawrev-3979	1716	54	establish	establish	VERB
inlawrev-3979	1716	55	the	the	DET
inlawrev-3979	1716	56	validity	validity	NOUN
inlawrev-3979	1716	57	of	of	ADP
inlawrev-3979	1716	58	its	its	PRON
inlawrev-3979	1716	59	accrued	accrue	VERB
inlawrev-3979	1716	60	depreciation	depreciation	NOUN
inlawrev-3979	1716	61	calculation	calculation	NOUN
inlawrev-3979	1716	62	.	.	PUNCT
inlawrev-3979	1716	63	"	"	PUNCT
inlawrev-3979	1717	1	543	543	NUM
inlawrev-3979	1717	2	however	however	ADV
inlawrev-3979	1717	3	,	,	PUNCT
inlawrev-3979	1717	4	the	the	DET
inlawrev-3979	1717	5	assessor	assessor	NOUN
inlawrev-3979	1717	6	531	531	NUM
inlawrev-3979	1717	7	.	.	PUNCT
inlawrev-3979	1718	1	i	i	PRON
inlawrev-3979	1718	2	d.	d.	PROPN
inlawrev-3979	1718	3	532	532	NUM
inlawrev-3979	1718	4	.	.	PUNCT
inlawrev-3979	1719	1	no	no	INTJ
inlawrev-3979	1719	2	.	.	NOUN
inlawrev-3979	1719	3	49t10	49t10	NUM
inlawrev-3979	1719	4	-	-	PUNCT
inlawrev-3979	1719	5	0604	0604	NUM
inlawrev-3979	1719	6	-	-	PUNCT
inlawrev-3979	1719	7	ta-43	ta-43	ADP
inlawrev-3979	1719	8	,	,	PUNCT
inlawrev-3979	1719	9	2007	2007	NUM
inlawrev-3979	1719	10	wl	wl	SYM
inlawrev-3979	1719	11	1289623	1289623	NUM
inlawrev-3979	1719	12	(	(	PUNCT
inlawrev-3979	1719	13	ind	ind	NOUN
inlawrev-3979	1719	14	.	.	PUNCT
inlawrev-3979	1720	1	tax	tax	PROPN
inlawrev-3979	1721	1	ct	ct	PROPN
inlawrev-3979	1721	2	.	.	PUNCT
inlawrev-3979	1722	1	may	may	AUX
inlawrev-3979	1722	2	3	3	NUM
inlawrev-3979	1722	3	,	,	PUNCT
inlawrev-3979	1722	4	2007	2007	NUM
inlawrev-3979	1722	5	)	)	PUNCT
inlawrev-3979	1722	6	(	(	PUNCT
inlawrev-3979	1722	7	unpublished	unpublished	ADJ
inlawrev-3979	1722	8	table	table	NOUN
inlawrev-3979	1722	9	decision	decision	NOUN
inlawrev-3979	1722	10	)	)	PUNCT
inlawrev-3979	1722	11	.	.	PUNCT
inlawrev-3979	1723	1	533	533	NUM
inlawrev-3979	1723	2	.	.	PUNCT
inlawrev-3979	1724	1	i	i	PRON
inlawrev-3979	1724	2	d.	d.	PROPN
inlawrev-3979	1724	3	at	at	ADP
inlawrev-3979	1724	4	*	*	PROPN
inlawrev-3979	1724	5	1	1	NUM
inlawrev-3979	1724	6	.	.	PUNCT
inlawrev-3979	1724	7	534	534	NUM
inlawrev-3979	1724	8	.	.	PUNCT
inlawrev-3979	1725	1	i	i	PRON
inlawrev-3979	1725	2	d.	d.	PROPN
inlawrev-3979	1725	3	535	535	NUM
inlawrev-3979	1725	4	.	.	PUNCT
inlawrev-3979	1726	1	i	i	PRON
inlawrev-3979	1726	2	d.	d.	PROPN
inlawrev-3979	1726	3	536	536	NUM
inlawrev-3979	1726	4	.	.	PUNCT
inlawrev-3979	1727	1	i	i	PRON
inlawrev-3979	1727	2	d.	d.	PROPN
inlawrev-3979	1727	3	537	537	NUM
inlawrev-3979	1727	4	.	.	PUNCT
inlawrev-3979	1728	1	i	i	PRON
inlawrev-3979	1728	2	d.	d.	VERB
inlawrev-3979	1728	3	at	at	ADP
inlawrev-3979	1728	4	*	*	PROPN
inlawrev-3979	1728	5	2	2	NUM
inlawrev-3979	1728	6	.	.	NUM
inlawrev-3979	1728	7	538	538	NUM
inlawrev-3979	1728	8	.	.	PUNCT
inlawrev-3979	1729	1	i	i	PRON
inlawrev-3979	1729	2	d.	d.	PROPN
inlawrev-3979	1729	3	539	539	NUM
inlawrev-3979	1729	4	.	.	PUNCT
inlawrev-3979	1730	1	i	i	PRON
inlawrev-3979	1730	2	d.	d.	PROPN
inlawrev-3979	1730	3	540	540	NUM
inlawrev-3979	1730	4	.	.	PUNCT
inlawrev-3979	1731	1	i	i	PRON
inlawrev-3979	1731	2	d.	d.	PROPN
inlawrev-3979	1731	3	541	541	NUM
inlawrev-3979	1731	4	.	.	PUNCT
inlawrev-3979	1732	1	i	i	PRON
inlawrev-3979	1732	2	d.	d.	PROPN
inlawrev-3979	1732	3	at*3	at*3	PROPN
inlawrev-3979	1732	4	.	.	PROPN
inlawrev-3979	1733	1	542	542	NUM
inlawrev-3979	1733	2	.	.	PUNCT
inlawrev-3979	1734	1	i	i	PRON
inlawrev-3979	1734	2	d.	d.	PROPN
inlawrev-3979	1734	3	543	543	NUM
inlawrev-3979	1734	4	.	.	PUNCT
inlawrev-3979	1735	1	i	i	PRON
inlawrev-3979	1735	2	d.	d.	PROPN
inlawrev-3979	1735	3	(	(	PUNCT
inlawrev-3979	1735	4	citing	cite	VERB
inlawrev-3979	1735	5	petitioner	petitioner	NOUN
inlawrev-3979	1735	6	's	's	PART
inlawrev-3979	1735	7	brief	brief	NOUN
inlawrev-3979	1735	8	at	at	ADP
inlawrev-3979	1735	9	4	4	NUM
inlawrev-3979	1735	10	-	-	SYM
inlawrev-3979	1735	11	8	8	NUM
inlawrev-3979	1735	12	,	,	PUNCT
inlawrev-3979	1735	13	kimball	kimball	PROPN
inlawrev-3979	1735	14	int'l	int'l	PROPN
inlawrev-3979	1735	15	,	,	PUNCT
inlawrev-3979	1735	16	2007	2007	NUM
inlawrev-3979	1735	17	wl	wl	NOUN
inlawrev-3979	1735	18	1289623	1289623	NUM
inlawrev-3979	1735	19	)	)	PUNCT
inlawrev-3979	1735	20	.	.	PUNCT
inlawrev-3979	1736	1	2008	2008	NUM
inlawrev-3979	1736	2	]	]	PUNCT
inlawrev-3979	1736	3	tax	tax	NOUN
inlawrev-3979	1736	4	law	law	NOUN
inlawrev-3979	1736	5	1317	1317	NUM
inlawrev-3979	1736	6	failed	fail	VERB
inlawrev-3979	1736	7	to	to	PART
inlawrev-3979	1736	8	meet	meet	VERB
inlawrev-3979	1736	9	its	its	PRON
inlawrev-3979	1736	10	burden	burden	NOUN
inlawrev-3979	1736	11	and	and	CCONJ
inlawrev-3979	1736	12	the	the	DET
inlawrev-3979	1736	13	btr	btr	PROPN
inlawrev-3979	1736	14	's	's	PART
inlawrev-3979	1736	15	final	final	ADJ
inlawrev-3979	1736	16	determination	determination	NOUN
inlawrev-3979	1736	17	was	be	AUX
inlawrev-3979	1736	18	affirmed	affirm	VERB
inlawrev-3979	1736	19	.	.	PUNCT
inlawrev-3979	1737	1	544	544	NUM
inlawrev-3979	1737	2	the	the	DET
inlawrev-3979	1737	3	tax	tax	NOUN
inlawrev-3979	1737	4	court	court	NOUN
inlawrev-3979	1737	5	noted	note	VERB
inlawrev-3979	1737	6	that	that	SCONJ
inlawrev-3979	1737	7	a	a	DET
inlawrev-3979	1737	8	btr	btr	NOUN
inlawrev-3979	1737	9	determination	determination	NOUN
inlawrev-3979	1737	10	that	that	SCONJ
inlawrev-3979	1737	11	a	a	DET
inlawrev-3979	1737	12	taxpayer	taxpayer	NOUN
inlawrev-3979	1737	13	established	establish	VERB
inlawrev-3979	1737	14	a	a	DET
inlawrev-3979	1737	15	prima	prima	NOUN
inlawrev-3979	1737	16	facie	facie	NOUN
inlawrev-3979	1737	17	case	case	NOUN
inlawrev-3979	1737	18	will	will	AUX
inlawrev-3979	1737	19	not	not	PART
inlawrev-3979	1737	20	typically	typically	ADV
inlawrev-3979	1737	21	be	be	AUX
inlawrev-3979	1737	22	overturned	overturn	VERB
inlawrev-3979	1737	23	unless	unless	SCONJ
inlawrev-3979	1737	24	it	it	PRON
inlawrev-3979	1737	25	finds	find	VERB
inlawrev-3979	1737	26	an	an	DET
inlawrev-3979	1737	27	abuse	abuse	NOUN
inlawrev-3979	1737	28	of	of	ADP
inlawrev-3979	1737	29	discretion	discretion	NOUN
inlawrev-3979	1737	30	.	.	PUNCT
inlawrev-3979	1738	1	545	545	NUM
inlawrev-3979	1738	2	the	the	DET
inlawrev-3979	1738	3	assessor	assessor	NOUN
inlawrev-3979	1738	4	presented	present	VERB
inlawrev-3979	1738	5	claims	claim	NOUN
inlawrev-3979	1738	6	during	during	ADP
inlawrev-3979	1738	7	its	its	PRON
inlawrev-3979	1738	8	rebuttal	rebuttal	NOUN
inlawrev-3979	1738	9	at	at	ADP
inlawrev-3979	1738	10	the	the	DET
inlawrev-3979	1738	11	administrative	administrative	ADJ
inlawrev-3979	1738	12	hearing	hearing	NOUN
inlawrev-3979	1738	13	,	,	PUNCT
inlawrev-3979	1738	14	but	but	CCONJ
inlawrev-3979	1738	15	never	never	ADV
inlawrev-3979	1738	16	substantiated	substantiate	VERB
inlawrev-3979	1738	17	those	those	DET
inlawrev-3979	1738	18	claims	claim	NOUN
inlawrev-3979	1738	19	.	.	PUNCT
inlawrev-3979	1739	1	546	546	NUM
inlawrev-3979	1739	2	the	the	DET
inlawrev-3979	1739	3	assessor	assessor	NOUN
inlawrev-3979	1739	4	only	only	ADV
inlawrev-3979	1739	5	challenged	challenge	VERB
inlawrev-3979	1739	6	kimball	kimball	PROPN
inlawrev-3979	1739	7	's	's	PART
inlawrev-3979	1739	8	evidence	evidence	NOUN
inlawrev-3979	1739	9	without	without	ADP
inlawrev-3979	1739	10	offering	offer	VERB
inlawrev-3979	1739	11	any	any	DET
inlawrev-3979	1739	12	contradictory	contradictory	ADJ
inlawrev-3979	1739	13	market	market	NOUN
inlawrev-3979	1739	14	value	value	NOUN
inlawrev-3979	1739	15	-	-	PUNCT
inlawrev-3979	1739	16	in	in	ADP
inlawrev-3979	1739	17	-	-	PUNCT
inlawrev-3979	1739	18	use	use	NOUN
inlawrev-3979	1739	19	evidence	evidence	NOUN
inlawrev-3979	1739	20	.	.	PUNCT
inlawrev-3979	1740	1	547	547	NUM
inlawrev-3979	1740	2	further	far	ADV
inlawrev-3979	1740	3	,	,	PUNCT
inlawrev-3979	1740	4	the	the	DET
inlawrev-3979	1740	5	assessor	assessor	NOUN
inlawrev-3979	1740	6	did	do	AUX
inlawrev-3979	1740	7	rebut	rebut	VERB
inlawrev-3979	1740	8	the	the	DET
inlawrev-3979	1740	9	calculations	calculation	NOUN
inlawrev-3979	1740	10	kimball	kimball	PROPN
inlawrev-3979	1740	11	presented	present	VERB
inlawrev-3979	1740	12	.	.	PUNCT
inlawrev-3979	1741	1	548	548	NUM
inlawrev-3979	1741	2	"	"	PUNCT
inlawrev-3979	1741	3	here	here	ADV
inlawrev-3979	1741	4	,	,	PUNCT
inlawrev-3979	1741	5	the	the	DET
inlawrev-3979	1741	6	assessor	assessor	NOUN
inlawrev-3979	1741	7	has	have	AUX
inlawrev-3979	1741	8	done	do	VERB
inlawrev-3979	1741	9	nothing	nothing	PRON
inlawrev-3979	1741	10	more	more	ADJ
inlawrev-3979	1741	11	than	than	SCONJ
inlawrev-3979	1741	12	raise	raise	VERB
inlawrev-3979	1741	13	open	open	ADV
inlawrev-3979	1741	14	-	-	PUNCT
inlawrev-3979	1741	15	ended	end	VERB
inlawrev-3979	1741	16	questions	question	NOUN
inlawrev-3979	1741	17	concerning	concern	VERB
inlawrev-3979	1741	18	kimball	kimball	PROPN
inlawrev-3979	1741	19	's	's	PART
inlawrev-3979	1741	20	evidence	evidence	NOUN
inlawrev-3979	1741	21	.	.	PUNCT
inlawrev-3979	1741	22	"	"	PUNCT
inlawrev-3979	1742	1	549	549	NUM
inlawrev-3979	1742	2	the	the	DET
inlawrev-3979	1742	3	assessor	assessor	NOUN
inlawrev-3979	1742	4	bore	bear	VERB
inlawrev-3979	1742	5	the	the	DET
inlawrev-3979	1742	6	burden	burden	NOUN
inlawrev-3979	1742	7	of	of	ADP
inlawrev-3979	1742	8	demonstrating	demonstrate	VERB
inlawrev-3979	1742	9	the	the	DET
inlawrev-3979	1742	10	invalidity	invalidity	NOUN
inlawrev-3979	1742	11	of	of	ADP
inlawrev-3979	1742	12	the	the	DET
inlawrev-3979	1742	13	btr	btr	PROPN
inlawrev-3979	1742	14	's	's	PART
inlawrev-3979	1742	15	final	final	ADJ
inlawrev-3979	1742	16	determination	determination	NOUN
inlawrev-3979	1742	17	as	as	ADP
inlawrev-3979	1742	18	the	the	DET
inlawrev-3979	1742	19	party	party	NOUN
inlawrev-3979	1742	20	challenging	challenge	VERB
inlawrev-3979	1742	21	the	the	DET
inlawrev-3979	1742	22	determination	determination	NOUN
inlawrev-3979	1742	23	.	.	PUNCT
inlawrev-3979	1743	1	550	550	NUM
inlawrev-3979	1743	2	16	16	NUM
inlawrev-3979	1743	3	.	.	PUNCT
inlawrev-3979	1744	1	the	the	DET
inlawrev-3979	1744	2	pedcor	pedcor	NOUN
inlawrev-3979	1744	3	investments	investment	NOUN
inlawrev-3979	1744	4	cases	case	NOUN
inlawrev-3979	1744	5	.	.	PUNCT
inlawrev-3979	1745	1	551	551	NUM
inlawrev-3979	1745	2	—	—	PUNCT
inlawrev-3979	1745	3	the	the	DET
inlawrev-3979	1745	4	pedcor	pedcor	NOUN
inlawrev-3979	1745	5	investments	investment	NOUN
inlawrev-3979	1745	6	cases	case	NOUN
inlawrev-3979	1745	7	consisted	consist	VERB
inlawrev-3979	1745	8	of	of	ADP
inlawrev-3979	1745	9	four	four	NUM
inlawrev-3979	1745	10	separately	separately	ADV
inlawrev-3979	1745	11	issued	issue	VERB
inlawrev-3979	1745	12	unpublished	unpublished	ADJ
inlawrev-3979	1745	13	opinions	opinion	NOUN
inlawrev-3979	1745	14	,	,	PUNCT
inlawrev-3979	1745	15	all	all	PRON
inlawrev-3979	1745	16	of	of	ADP
inlawrev-3979	1745	17	which	which	PRON
inlawrev-3979	1745	18	were	be	AUX
inlawrev-3979	1745	19	issued	issue	VERB
inlawrev-3979	1745	20	on	on	ADP
inlawrev-3979	1745	21	the	the	DET
inlawrev-3979	1745	22	same	same	ADJ
inlawrev-3979	1745	23	day	day	NOUN
inlawrev-3979	1745	24	and	and	CCONJ
inlawrev-3979	1745	25	all	all	PRON
inlawrev-3979	1745	26	of	of	ADP
inlawrev-3979	1745	27	which	which	PRON
inlawrev-3979	1745	28	addressed	address	VERB
inlawrev-3979	1745	29	the	the	DET
inlawrev-3979	1745	30	following	follow	VERB
inlawrev-3979	1745	31	issue	issue	NOUN
inlawrev-3979	1745	32	:	:	PUNCT
inlawrev-3979	1745	33	the	the	DET
inlawrev-3979	1745	34	btr	btr	PROPN
inlawrev-3979	1745	35	's	's	PART
inlawrev-3979	1745	36	denial	denial	NOUN
inlawrev-3979	1745	37	of	of	ADP
inlawrev-3979	1745	38	pedcor	pedcor	NOUN
inlawrev-3979	1745	39	investments	investment	NOUN
inlawrev-3979	1745	40	'	'	PART
inlawrev-3979	1745	41	(	(	PUNCT
inlawrev-3979	1745	42	"	"	PUNCT
inlawrev-3979	1745	43	pedcor	pedcor	NOUN
inlawrev-3979	1745	44	"	"	PUNCT
inlawrev-3979	1745	45	)	)	PUNCT
inlawrev-3979	1745	46	claim	claim	NOUN
inlawrev-3979	1745	47	for	for	ADP
inlawrev-3979	1745	48	an	an	DET
inlawrev-3979	1745	49	obsolescence	obsolescence	NOUN
inlawrev-3979	1745	50	depreciation	depreciation	NOUN
inlawrev-3979	1745	51	adjustment	adjustment	NOUN
inlawrev-3979	1745	52	for	for	ADP
inlawrev-3979	1745	53	its	its	PRON
inlawrev-3979	1745	54	low	low	ADJ
inlawrev-3979	1745	55	-	-	PUNCT
inlawrev-3979	1745	56	income	income	NOUN
inlawrev-3979	1745	57	housing	housing	NOUN
inlawrev-3979	1745	58	projects	project	NOUN
inlawrev-3979	1745	59	.	.	PUNCT
inlawrev-3979	1746	1	552	552	NUM
inlawrev-3979	1746	2	in	in	ADP
inlawrev-3979	1746	3	all	all	PRON
inlawrev-3979	1746	4	of	of	ADP
inlawrev-3979	1746	5	the	the	DET
inlawrev-3979	1746	6	cases	case	NOUN
inlawrev-3979	1746	7	,	,	PUNCT
inlawrev-3979	1746	8	pedcor	pedcor	NOUN
inlawrev-3979	1746	9	argued	argue	VERB
inlawrev-3979	1746	10	that	that	DET
inlawrev-3979	1746	11	pedcor	pedcor	NOUN
inlawrev-3979	1746	12	presented	present	VERB
inlawrev-3979	1746	13	its	its	PRON
inlawrev-3979	1746	14	prima	prima	NOUN
inlawrev-3979	1746	15	facie	facie	NOUN
inlawrev-3979	1746	16	case	case	NOUN
inlawrev-3979	1746	17	during	during	ADP
inlawrev-3979	1746	18	the	the	DET
inlawrev-3979	1746	19	administrative	administrative	ADJ
inlawrev-3979	1746	20	hearings	hearing	NOUN
inlawrev-3979	1746	21	,	,	PUNCT
inlawrev-3979	1746	22	and	and	CCONJ
inlawrev-3979	1746	23	because	because	SCONJ
inlawrev-3979	1746	24	the	the	DET
inlawrev-3979	1746	25	township	township	NOUN
inlawrev-3979	1746	26	assessors	assessor	NOUN
inlawrev-3979	1746	27	did	do	AUX
inlawrev-3979	1746	28	not	not	PART
inlawrev-3979	1746	29	rebut	rebut	VERB
inlawrev-3979	1746	30	pedcor	pedcor	NOUN
inlawrev-3979	1746	31	'	'	PUNCT
inlawrev-3979	1746	32	s	s	NOUN
inlawrev-3979	1746	33	evidence	evidence	NOUN
inlawrev-3979	1746	34	,	,	PUNCT
inlawrev-3979	1746	35	the	the	DET
inlawrev-3979	1746	36	btr	btr	PROPN
inlawrev-3979	1746	37	's	's	PART
inlawrev-3979	1746	38	determinations	determination	NOUN
inlawrev-3979	1746	39	were	be	AUX
inlawrev-3979	1746	40	invalid	invalid	ADJ
inlawrev-3979	1746	41	because	because	SCONJ
inlawrev-3979	1746	42	the	the	DET
inlawrev-3979	1746	43	determinations	determination	NOUN
inlawrev-3979	1746	44	were	be	AUX
inlawrev-3979	1746	45	not	not	PART
inlawrev-3979	1746	46	supported	support	VERB
inlawrev-3979	1746	47	by	by	ADP
inlawrev-3979	1746	48	substantial	substantial	ADJ
inlawrev-3979	1746	49	evidence	evidence	NOUN
inlawrev-3979	1746	50	.	.	PUNCT
inlawrev-3979	1747	1	553	553	NUM
inlawrev-3979	1747	2	further	far	ADV
inlawrev-3979	1747	3	,	,	PUNCT
inlawrev-3979	1747	4	in	in	ADP
inlawrev-3979	1747	5	all	all	PRON
inlawrev-3979	1747	6	of	of	ADP
inlawrev-3979	1747	7	the	the	DET
inlawrev-3979	1747	8	cases	case	NOUN
inlawrev-3979	1747	9	,	,	PUNCT
inlawrev-3979	1747	10	pedcor	pedcor	NOUN
inlawrev-3979	1747	11	claimed	claim	VERB
inlawrev-3979	1747	12	that	that	DET
inlawrev-3979	1747	13	pedcor	pedcor	NOUN
inlawrev-3979	1747	14	was	be	AUX
inlawrev-3979	1747	15	entitled	entitle	VERB
inlawrev-3979	1747	16	to	to	ADP
inlawrev-3979	1747	17	economic	economic	ADJ
inlawrev-3979	1747	18	obsolescence	obsolescence	NOUN
inlawrev-3979	1747	19	adjustments	adjustment	NOUN
inlawrev-3979	1747	20	for	for	ADP
inlawrev-3979	1747	21	the	the	DET
inlawrev-3979	1747	22	apartment	apartment	NOUN
inlawrev-3979	1747	23	complexes	complex	NOUN
inlawrev-3979	1747	24	,	,	PUNCT
inlawrev-3979	1747	25	because	because	SCONJ
inlawrev-3979	1747	26	the	the	DET
inlawrev-3979	1747	27	rental	rental	ADJ
inlawrev-3979	1747	28	restrictions	restriction	NOUN
inlawrev-3979	1747	29	had	have	VERB
inlawrev-3979	1747	30	a	a	DET
inlawrev-3979	1747	31	negative	negative	ADJ
inlawrev-3979	1747	32	impact	impact	NOUN
inlawrev-3979	1747	33	on	on	ADP
inlawrev-3979	1747	34	the	the	DET
inlawrev-3979	1747	35	complexes	complex	NOUN
inlawrev-3979	1747	36	'	'	PART
inlawrev-3979	1747	37	ability	ability	NOUN
inlawrev-3979	1747	38	to	to	PART
inlawrev-3979	1747	39	generate	generate	VERB
inlawrev-3979	1747	40	income	income	NOUN
inlawrev-3979	1747	41	.	.	PUNCT
inlawrev-3979	1748	1	554	554	NUM
inlawrev-3979	1748	2	pedcor	pedcor	NOUN
inlawrev-3979	1748	3	initiated	initiate	VERB
inlawrev-3979	1748	4	the	the	DET
inlawrev-3979	1748	5	action	action	NOUN
inlawrev-3979	1748	6	in	in	ADP
inlawrev-3979	1748	7	pedcor	pedcor	NOUN
inlawrev-3979	1748	8	i	i	PRON
inlawrev-3979	1748	9	on	on	ADP
inlawrev-3979	1748	10	june	june	PROPN
inlawrev-3979	1748	11	4	4	NUM
inlawrev-3979	1748	12	,	,	PUNCT
inlawrev-3979	1748	13	2002	2002	NUM
inlawrev-3979	1748	14	,	,	PUNCT
inlawrev-3979	1748	15	appealing	appeal	VERB
inlawrev-3979	1748	16	the	the	DET
inlawrev-3979	1748	17	544	544	NUM
inlawrev-3979	1748	18	.	.	PUNCT
inlawrev-3979	1748	19	a/.	a/.	X
inlawrev-3979	1748	20	at*4	at*4	NOUN
inlawrev-3979	1748	21	.	.	PUNCT
inlawrev-3979	1749	1	545	545	NUM
inlawrev-3979	1749	2	.	.	PUNCT
inlawrev-3979	1750	1	i	i	PRON
inlawrev-3979	1750	2	d.	d.	PROPN
inlawrev-3979	1750	3	546	546	NUM
inlawrev-3979	1750	4	.	.	PUNCT
inlawrev-3979	1751	1	i	i	PRON
inlawrev-3979	1751	2	d.	d.	PROPN
inlawrev-3979	1751	3	at*3	at*3	PROPN
inlawrev-3979	1751	4	.	.	PROPN
inlawrev-3979	1751	5	547	547	NUM
inlawrev-3979	1751	6	.	.	PUNCT
inlawrev-3979	1752	1	/</.	/</.	PROPN
inlawrev-3979	1752	2	at*4	at*4	NOUN
inlawrev-3979	1752	3	.	.	PUNCT
inlawrev-3979	1753	1	548	548	NUM
inlawrev-3979	1753	2	.	.	PUNCT
inlawrev-3979	1754	1	i	i	PRON
inlawrev-3979	1754	2	d.	d.	PROPN
inlawrev-3979	1754	3	549	549	NUM
inlawrev-3979	1754	4	.	.	PUNCT
inlawrev-3979	1755	1	i	i	PRON
inlawrev-3979	1755	2	d.	d.	PROPN
inlawrev-3979	1755	3	(	(	PUNCT
inlawrev-3979	1755	4	citing	cite	VERB
inlawrev-3979	1755	5	petitioner	petitioner	NOUN
inlawrev-3979	1755	6	's	's	PART
inlawrev-3979	1755	7	brief	brief	NOUN
inlawrev-3979	1755	8	,	,	PUNCT
inlawrev-3979	1755	9	kimball	kimball	PROPN
inlawrev-3979	1755	10	int'l	int'l	PROPN
inlawrev-3979	1755	11	,	,	PUNCT
inlawrev-3979	1755	12	2007	2007	NUM
inlawrev-3979	1755	13	wl	wl	NOUN
inlawrev-3979	1755	14	1289623	1289623	NUM
inlawrev-3979	1755	15	)	)	PUNCT
inlawrev-3979	1755	16	.	.	PUNCT
inlawrev-3979	1756	1	550	550	NUM
inlawrev-3979	1756	2	.	.	PUNCT
inlawrev-3979	1757	1	i	i	PRON
inlawrev-3979	1757	2	d.	d.	PROPN
inlawrev-3979	1757	3	55	55	NUM
inlawrev-3979	1757	4	1	1	NUM
inlawrev-3979	1757	5	.	.	PUNCT
inlawrev-3979	1757	6	pedcor	pedcor	VERB
inlawrev-3979	1757	7	invs.1990	invs.1990	PROPN
inlawrev-3979	1757	8	-	-	PUNCT
inlawrev-3979	1757	9	xhi	xhi	PROPN
inlawrev-3979	1757	10	,	,	PUNCT
inlawrev-3979	1757	11	l.p	l.p	PROPN
inlawrev-3979	1757	12	.	.	PROPN
inlawrev-3979	1757	13	v.	v.	PROPN
inlawrev-3979	1757	14	franklin	franklin	PROPN
inlawrev-3979	1757	15	twp	twp	PROPN
inlawrev-3979	1757	16	.	.	PUNCT
inlawrev-3979	1758	1	assessor	assessor	NOUN
inlawrev-3979	1758	2	(	(	PUNCT
inlawrev-3979	1758	3	pedcori	pedcori	PROPN
inlawrev-3979	1758	4	)	)	PUNCT
inlawrev-3979	1758	5	,	,	PUNCT
inlawrev-3979	1758	6	no	no	INTJ
inlawrev-3979	1758	7	.	.	NOUN
inlawrev-3979	1758	8	49t10	49t10	NUM
inlawrev-3979	1758	9	-	-	PUNCT
inlawrev-3979	1758	10	0206	0206	NUM
inlawrev-3979	1758	11	-	-	PUNCT
inlawrev-3979	1758	12	ta64	ta64	PROPN
inlawrev-3979	1758	13	,	,	PUNCT
inlawrev-3979	1758	14	2007	2007	NUM
inlawrev-3979	1758	15	wl	wl	NOUN
inlawrev-3979	1758	16	1	1	NUM
inlawrev-3979	1758	17	364424	364424	NUM
inlawrev-3979	1758	18	(	(	PUNCT
inlawrev-3979	1758	19	ind	ind	NOUN
inlawrev-3979	1758	20	.	.	PUNCT
inlawrev-3979	1759	1	tax	tax	PROPN
inlawrev-3979	1760	1	ct	ct	PROPN
inlawrev-3979	1760	2	.	.	PUNCT
inlawrev-3979	1761	1	may	may	AUX
inlawrev-3979	1761	2	9	9	NUM
inlawrev-3979	1761	3	,	,	PUNCT
inlawrev-3979	1761	4	2007	2007	NUM
inlawrev-3979	1761	5	)	)	PUNCT
inlawrev-3979	1761	6	(	(	PUNCT
inlawrev-3979	1761	7	unpublished	unpublished	ADJ
inlawrev-3979	1761	8	table	table	NOUN
inlawrev-3979	1761	9	decision	decision	NOUN
inlawrev-3979	1761	10	)	)	PUNCT
inlawrev-3979	1761	11	;	;	PUNCT
inlawrev-3979	1761	12	pedcor	pedcor	VERB
inlawrev-3979	1761	13	invs.1	invs.1	PROPN
inlawrev-3979	1761	14	994xvii	994xvii	PROPN
inlawrev-3979	1761	15	,	,	PUNCT
inlawrev-3979	1761	16	l.p	l.p	PROPN
inlawrev-3979	1761	17	.	.	PROPN
inlawrev-3979	1761	18	v.	v.	PROPN
inlawrev-3979	1761	19	portage	portage	PROPN
inlawrev-3979	1761	20	twp	twp	PROPN
inlawrev-3979	1761	21	.	.	PUNCT
inlawrev-3979	1762	1	assessor	assessor	NOUN
inlawrev-3979	1762	2	(	(	PUNCT
inlawrev-3979	1762	3	pedcorii	pedcorii	NOUN
inlawrev-3979	1762	4	)	)	PUNCT
inlawrev-3979	1762	5	,	,	PUNCT
inlawrev-3979	1762	6	no	no	INTJ
inlawrev-3979	1762	7	.	.	PUNCT
inlawrev-3979	1762	8	49a10	49a10	NUM
inlawrev-3979	1762	9	-	-	SYM
inlawrev-3979	1762	10	0206	0206	NUM
inlawrev-3979	1762	11	-	-	PUNCT
inlawrev-3979	1762	12	ta-65	ta-65	NUM
inlawrev-3979	1762	13	,	,	PUNCT
inlawrev-3979	1762	14	2007	2007	NUM
inlawrev-3979	1762	15	wl	wl	NOUN
inlawrev-3979	1762	16	1364426	1364426	NUM
inlawrev-3979	1762	17	(	(	PUNCT
inlawrev-3979	1762	18	ind	ind	NOUN
inlawrev-3979	1762	19	.	.	PUNCT
inlawrev-3979	1763	1	tax	tax	PROPN
inlawrev-3979	1764	1	ct	ct	PROPN
inlawrev-3979	1764	2	.	.	PUNCT
inlawrev-3979	1765	1	may	may	AUX
inlawrev-3979	1765	2	9	9	NUM
inlawrev-3979	1765	3	,	,	PUNCT
inlawrev-3979	1765	4	2007	2007	NUM
inlawrev-3979	1765	5	)	)	PUNCT
inlawrev-3979	1765	6	(	(	PUNCT
inlawrev-3979	1765	7	unpublished	unpublished	ADJ
inlawrev-3979	1765	8	table	table	NOUN
inlawrev-3979	1765	9	decision	decision	NOUN
inlawrev-3979	1765	10	)	)	PUNCT
inlawrev-3979	1765	11	;	;	PUNCT
inlawrev-3979	1765	12	pedcor	pedcor	VERB
inlawrev-3979	1765	13	invs.-1995	invs.-1995	PROPN
inlawrev-3979	1765	14	-	-	PUNCT
inlawrev-3979	1765	15	xxiii	xxiii	PROPN
inlawrev-3979	1765	16	,	,	PUNCT
inlawrev-3979	1765	17	l.p	l.p	PROPN
inlawrev-3979	1766	1	.	.	PROPN
inlawrev-3979	1766	2	v.	v.	PROPN
inlawrev-3979	1766	3	portage	portage	PROPN
inlawrev-3979	1766	4	twp	twp	PROPN
inlawrev-3979	1766	5	.	.	PUNCT
inlawrev-3979	1766	6	assessor	assessor	NOUN
inlawrev-3979	1766	7	(	(	PUNCT
inlawrev-3979	1766	8	pedcor	pedcor	NOUN
inlawrev-3979	1766	9	iii	iii	NOUN
inlawrev-3979	1766	10	)	)	PUNCT
inlawrev-3979	1766	11	,	,	PUNCT
inlawrev-3979	1766	12	no	no	INTJ
inlawrev-3979	1766	13	.	.	NOUN
inlawrev-3979	1766	14	49t10	49t10	NUM
inlawrev-3979	1766	15	-	-	PUNCT
inlawrev-3979	1766	16	0206	0206	NUM
inlawrev-3979	1766	17	-	-	PUNCT
inlawrev-3979	1766	18	ta-66	ta-66	NUM
inlawrev-3979	1766	19	,	,	PUNCT
inlawrev-3979	1766	20	2007	2007	NUM
inlawrev-3979	1766	21	wl	wl	NOUN
inlawrev-3979	1766	22	1364425	1364425	NUM
inlawrev-3979	1766	23	(	(	PUNCT
inlawrev-3979	1766	24	ind	ind	NOUN
inlawrev-3979	1766	25	.	.	PUNCT
inlawrev-3979	1767	1	tax	tax	PROPN
inlawrev-3979	1768	1	ct	ct	PROPN
inlawrev-3979	1768	2	.	.	PUNCT
inlawrev-3979	1769	1	may	may	AUX
inlawrev-3979	1769	2	9	9	NUM
inlawrev-3979	1769	3	,	,	PUNCT
inlawrev-3979	1769	4	2007	2007	NUM
inlawrev-3979	1769	5	)	)	PUNCT
inlawrev-3979	1769	6	(	(	PUNCT
inlawrev-3979	1769	7	unpublished	unpublished	ADJ
inlawrev-3979	1769	8	table	table	NOUN
inlawrev-3979	1769	9	decision	decision	NOUN
inlawrev-3979	1769	10	)	)	PUNCT
inlawrev-3979	1769	11	;	;	PUNCT
inlawrev-3979	1769	12	pedcor	pedcor	VERB
inlawrev-3979	1769	13	invs.1996	invs.1996	PROPN
inlawrev-3979	1769	14	-	-	PROPN
inlawrev-3979	1769	15	xxv	xxv	PROPN
inlawrev-3979	1769	16	,	,	PUNCT
inlawrev-3979	1769	17	l.p	l.p	PROPN
inlawrev-3979	1770	1	.	.	PROPN
inlawrev-3979	1770	2	v.	v.	PROPN
inlawrev-3979	1770	3	jackson	jackson	PROPN
inlawrev-3979	1770	4	twp	twp	PROPN
inlawrev-3979	1770	5	.	.	PROPN
inlawrev-3979	1770	6	assessor	assessor	PROPN
inlawrev-3979	1770	7	(	(	PUNCT
inlawrev-3979	1770	8	pedcoriv	pedcoriv	PROPN
inlawrev-3979	1770	9	)	)	PUNCT
inlawrev-3979	1770	10	,	,	PUNCT
inlawrev-3979	1770	11	no	no	INTJ
inlawrev-3979	1770	12	.	.	NOUN
inlawrev-3979	1770	13	49t10	49t10	NUM
inlawrev-3979	1770	14	-	-	PUNCT
inlawrev-3979	1770	15	0205	0205	NUM
inlawrev-3979	1770	16	-	-	PUNCT
inlawrev-3979	1770	17	ta-56	ta-56	NUM
inlawrev-3979	1770	18	,	,	PUNCT
inlawrev-3979	1770	19	2007	2007	NUM
inlawrev-3979	1770	20	wl	wl	X
inlawrev-3979	1770	21	1364449	1364449	NUM
inlawrev-3979	1770	22	(	(	PUNCT
inlawrev-3979	1770	23	ind	ind	NOUN
inlawrev-3979	1770	24	.	.	PUNCT
inlawrev-3979	1770	25	tax	tax	NOUN
inlawrev-3979	1770	26	.	.	PUNCT
inlawrev-3979	1771	1	ct	ct	INTJ
inlawrev-3979	1771	2	.	.	PUNCT
inlawrev-3979	1772	1	may	may	AUX
inlawrev-3979	1772	2	9	9	NUM
inlawrev-3979	1772	3	,	,	PUNCT
inlawrev-3979	1772	4	2007	2007	NUM
inlawrev-3979	1772	5	)	)	PUNCT
inlawrev-3979	1772	6	(	(	PUNCT
inlawrev-3979	1772	7	unpublished	unpublished	ADJ
inlawrev-3979	1772	8	table	table	NOUN
inlawrev-3979	1772	9	decision	decision	NOUN
inlawrev-3979	1772	10	)	)	PUNCT
inlawrev-3979	1772	11	.	.	PUNCT
inlawrev-3979	1773	1	552	552	NUM
inlawrev-3979	1773	2	.	.	PUNCT
inlawrev-3979	1774	1	pedcor1	pedcor1	ADJ
inlawrev-3979	1774	2	,	,	PUNCT
inlawrev-3979	1774	3	2007	2007	NUM
inlawrev-3979	1774	4	wl	wl	NOUN
inlawrev-3979	1774	5	1364424	1364424	NUM
inlawrev-3979	1774	6	,	,	PUNCT
inlawrev-3979	1774	7	at	at	ADP
inlawrev-3979	1774	8	*	*	NOUN
inlawrev-3979	1774	9	1	1	NUM
inlawrev-3979	1774	10	;	;	PUNCT
inlawrev-3979	1774	11	pedcorii	pedcorii	NOUN
inlawrev-3979	1774	12	,	,	PUNCT
inlawrev-3979	1774	13	2007	2007	NUM
inlawrev-3979	1774	14	wl	wl	NOUN
inlawrev-3979	1774	15	1364426	1364426	NUM
inlawrev-3979	1774	16	,	,	PUNCT
inlawrev-3979	1774	17	at	at	ADP
inlawrev-3979	1774	18	*	*	NOUN
inlawrev-3979	1774	19	1	1	NUM
inlawrev-3979	1774	20	;	;	PUNCT
inlawrev-3979	1774	21	pedcor	pedcor	NOUN
inlawrev-3979	1774	22	iii	iii	PROPN
inlawrev-3979	1774	23	,	,	PUNCT
inlawrev-3979	1774	24	2007	2007	NUM
inlawrev-3979	1774	25	wl	wl	NOUN
inlawrev-3979	1774	26	1364425	1364425	NUM
inlawrev-3979	1774	27	,	,	PUNCT
inlawrev-3979	1774	28	at	at	ADP
inlawrev-3979	1774	29	*	*	NOUN
inlawrev-3979	1774	30	1	1	NUM
inlawrev-3979	1774	31	;	;	PUNCT
inlawrev-3979	1774	32	pedcor	pedcor	NOUN
inlawrev-3979	1774	33	iv	iv	ADP
inlawrev-3979	1774	34	,	,	PUNCT
inlawrev-3979	1774	35	2007	2007	NUM
inlawrev-3979	1774	36	wl	wl	SYM
inlawrev-3979	1774	37	1364449	1364449	NUM
inlawrev-3979	1774	38	,	,	PUNCT
inlawrev-3979	1774	39	at	at	ADP
inlawrev-3979	1774	40	*	*	PROPN
inlawrev-3979	1774	41	1	1	NUM
inlawrev-3979	1774	42	.	.	PUNCT
inlawrev-3979	1774	43	553	553	NUM
inlawrev-3979	1774	44	.	.	PUNCT
inlawrev-3979	1775	1	pedcor1	pedcor1	ADJ
inlawrev-3979	1775	2	,	,	PUNCT
inlawrev-3979	1775	3	2007	2007	NUM
inlawrev-3979	1775	4	wl	wl	NOUN
inlawrev-3979	1775	5	1364424	1364424	NUM
inlawrev-3979	1775	6	,	,	PUNCT
inlawrev-3979	1775	7	at	at	ADP
inlawrev-3979	1775	8	*	*	NOUN
inlawrev-3979	1775	9	2	2	NUM
inlawrev-3979	1775	10	;	;	PUNCT
inlawrev-3979	1775	11	pedcor	pedcor	PROPN
inlawrev-3979	1775	12	ii	ii	PROPN
inlawrev-3979	1775	13	,	,	PUNCT
inlawrev-3979	1775	14	2007	2007	NUM
inlawrev-3979	1775	15	1364426	1364426	NUM
inlawrev-3979	1775	16	,	,	PUNCT
inlawrev-3979	1775	17	at	at	ADP
inlawrev-3979	1775	18	*	*	PROPN
inlawrev-3979	1775	19	2	2	NUM
inlawrev-3979	1775	20	;	;	PUNCT
inlawrev-3979	1775	21	pedcoriii	pedcoriii	NOUN
inlawrev-3979	1775	22	,	,	PUNCT
inlawrev-3979	1775	23	2007	2007	NUM
inlawrev-3979	1775	24	wl	wl	NOUN
inlawrev-3979	1775	25	1364425	1364425	NUM
inlawrev-3979	1775	26	,	,	PUNCT
inlawrev-3979	1775	27	at	at	ADP
inlawrev-3979	1775	28	*	*	NOUN
inlawrev-3979	1775	29	2	2	NUM
inlawrev-3979	1775	30	;	;	PUNCT
inlawrev-3979	1775	31	pedcor	pedcor	NOUN
inlawrev-3979	1775	32	iv	iv	ADP
inlawrev-3979	1775	33	,	,	PUNCT
inlawrev-3979	1775	34	2007	2007	NUM
inlawrev-3979	1775	35	wl1364449	wl1364449	NOUN
inlawrev-3979	1775	36	,	,	PUNCT
inlawrev-3979	1775	37	at	at	ADP
inlawrev-3979	1775	38	*	*	PROPN
inlawrev-3979	1775	39	2	2	NUM
inlawrev-3979	1775	40	.	.	X
inlawrev-3979	1775	41	554	554	NUM
inlawrev-3979	1775	42	.	.	PUNCT
inlawrev-3979	1776	1	pedcor1	pedcor1	ADJ
inlawrev-3979	1776	2	,	,	PUNCT
inlawrev-3979	1776	3	2007	2007	NUM
inlawrev-3979	1776	4	wl	wl	NOUN
inlawrev-3979	1776	5	1364424	1364424	NUM
inlawrev-3979	1776	6	,	,	PUNCT
inlawrev-3979	1776	7	at	at	ADP
inlawrev-3979	1776	8	*	*	NOUN
inlawrev-3979	1776	9	3	3	NUM
inlawrev-3979	1776	10	;	;	PUNCT
inlawrev-3979	1776	11	pedcorii	pedcorii	NOUN
inlawrev-3979	1776	12	,	,	PUNCT
inlawrev-3979	1776	13	2007	2007	NUM
inlawrev-3979	1776	14	wl	wl	NOUN
inlawrev-3979	1776	15	1364426	1364426	NUM
inlawrev-3979	1776	16	,	,	PUNCT
inlawrev-3979	1776	17	at	at	ADP
inlawrev-3979	1776	18	*	*	NOUN
inlawrev-3979	1776	19	3	3	NUM
inlawrev-3979	1776	20	;	;	PUNCT
inlawrev-3979	1776	21	pedcoriii	pedcoriii	NOUN
inlawrev-3979	1776	22	,	,	PUNCT
inlawrev-3979	1776	23	2007	2007	NUM
inlawrev-3979	1776	24	wl	wl	NOUN
inlawrev-3979	1776	25	1364425	1364425	NUM
inlawrev-3979	1776	26	,	,	PUNCT
inlawrev-3979	1776	27	at	at	ADP
inlawrev-3979	1776	28	*	*	NOUN
inlawrev-3979	1776	29	3	3	NUM
inlawrev-3979	1776	30	;	;	PUNCT
inlawrev-3979	1776	31	pedcor	pedcor	NOUN
inlawrev-3979	1776	32	iv	iv	ADP
inlawrev-3979	1776	33	,	,	PUNCT
inlawrev-3979	1776	34	2007	2007	NUM
inlawrev-3979	1776	35	wl	wl	SYM
inlawrev-3979	1776	36	1364449	1364449	NUM
inlawrev-3979	1776	37	,	,	PUNCT
inlawrev-3979	1776	38	at	at	ADP
inlawrev-3979	1776	39	*	*	PROPN
inlawrev-3979	1776	40	3	3	NUM
inlawrev-3979	1776	41	.	.	SYM
inlawrev-3979	1776	42	1318	1318	NUM
inlawrev-3979	1776	43	indiana	indiana	PROPN
inlawrev-3979	1776	44	law	law	PROPN
inlawrev-3979	1776	45	review	review	NOUN
inlawrev-3979	1777	1	[	[	X
inlawrev-3979	1777	2	vol	vol	NOUN
inlawrev-3979	1777	3	.	.	NOUN
inlawrev-3979	1777	4	4	4	NUM
inlawrev-3979	1777	5	1	1	NUM
inlawrev-3979	1777	6	:	:	SYM
inlawrev-3979	1777	7	1	1	NUM
inlawrev-3979	1777	8	27	27	NUM
inlawrev-3979	1777	9	1	1	NUM
inlawrev-3979	1777	10	assessment	assessment	NOUN
inlawrev-3979	1777	11	of	of	ADP
inlawrev-3979	1777	12	its	its	PRON
inlawrev-3979	1777	13	apartment	apartment	NOUN
inlawrev-3979	1777	14	complex	complex	NOUN
inlawrev-3979	1777	15	located	locate	VERB
inlawrev-3979	1777	16	in	in	ADP
inlawrev-3979	1777	17	franklin	franklin	PROPN
inlawrev-3979	1777	18	,	,	PUNCT
inlawrev-3979	1777	19	indiana	indiana	PROPN
inlawrev-3979	1777	20	,	,	PUNCT
inlawrev-3979	1777	21	for	for	ADP
inlawrev-3979	1777	22	the	the	DET
inlawrev-3979	1777	23	march	march	PROPN
inlawrev-3979	1777	24	1	1	NUM
inlawrev-3979	1777	25	,	,	PUNCT
inlawrev-3979	1777	26	1995	1995	NUM
inlawrev-3979	1777	27	,	,	PUNCT
inlawrev-3979	1777	28	1996	1996	NUM
inlawrev-3979	1777	29	,	,	PUNCT
inlawrev-3979	1777	30	and	and	CCONJ
inlawrev-3979	1777	31	1997	1997	NUM
inlawrev-3979	1777	32	assessment	assessment	NOUN
inlawrev-3979	1777	33	dates	date	NOUN
inlawrev-3979	1777	34	.	.	PUNCT
inlawrev-3979	1778	1	555	555	NUM
inlawrev-3979	1778	2	the	the	DET
inlawrev-3979	1778	3	apartment	apartment	NOUN
inlawrev-3979	1778	4	complex	complex	NOUN
inlawrev-3979	1778	5	at	at	ADP
inlawrev-3979	1778	6	issue	issue	NOUN
inlawrev-3979	1778	7	was	be	AUX
inlawrev-3979	1778	8	the	the	DET
inlawrev-3979	1778	9	lakeview	lakeview	NOUN
inlawrev-3979	1778	10	apartments	apartment	NOUN
inlawrev-3979	1778	11	,	,	PUNCT
inlawrev-3979	1778	12	which	which	PRON
inlawrev-3979	1778	13	consisted	consist	VERB
inlawrev-3979	1778	14	of	of	ADP
inlawrev-3979	1778	15	two	two	NUM
inlawrev-3979	1778	16	phases	phase	NOUN
inlawrev-3979	1778	17	.	.	PUNCT
inlawrev-3979	1779	1	556	556	NUM
inlawrev-3979	1779	2	phase	phase	NOUN
inlawrev-3979	1779	3	i	i	PRON
inlawrev-3979	1779	4	contained	contain	VERB
inlawrev-3979	1779	5	160	160	NUM
inlawrev-3979	1779	6	apartments	apartment	NOUN
inlawrev-3979	1779	7	,	,	PUNCT
inlawrev-3979	1779	8	a	a	DET
inlawrev-3979	1779	9	portion	portion	NOUN
inlawrev-3979	1779	10	of	of	ADP
inlawrev-3979	1779	11	which	which	PRON
inlawrev-3979	1779	12	were	be	AUX
inlawrev-3979	1779	13	low	low	ADJ
inlawrev-3979	1779	14	-	-	PUNCT
inlawrev-3979	1779	15	income	income	NOUN
inlawrev-3979	1779	16	housing	housing	NOUN
inlawrev-3979	1779	17	,	,	PUNCT
inlawrev-3979	1779	18	and	and	CCONJ
inlawrev-3979	1779	19	phase	phase	NOUN
inlawrev-3979	1779	20	ii	ii	PROPN
inlawrev-3979	1779	21	contained	contain	VERB
inlawrev-3979	1779	22	sixty	sixty	NUM
inlawrev-3979	1779	23	-	-	PUNCT
inlawrev-3979	1779	24	four	four	NUM
inlawrev-3979	1779	25	apartments	apartment	NOUN
inlawrev-3979	1779	26	,	,	PUNCT
inlawrev-3979	1779	27	all	all	PRON
inlawrev-3979	1779	28	of	of	ADP
inlawrev-3979	1779	29	which	which	PRON
inlawrev-3979	1779	30	were	be	AUX
inlawrev-3979	1779	31	low	low	ADJ
inlawrev-3979	1779	32	-	-	PUNCT
inlawrev-3979	1779	33	income	income	NOUN
inlawrev-3979	1779	34	housing	housing	NOUN
inlawrev-3979	1779	35	.	.	PUNCT
inlawrev-3979	1780	1	557	557	NUM
inlawrev-3979	1780	2	the	the	DET
inlawrev-3979	1780	3	low	low	ADJ
inlawrev-3979	1780	4	-	-	PUNCT
inlawrev-3979	1780	5	income	income	NOUN
inlawrev-3979	1780	6	housing	housing	NOUN
inlawrev-3979	1780	7	portions	portion	NOUN
inlawrev-3979	1780	8	qualified	qualify	VERB
inlawrev-3979	1780	9	for	for	ADP
inlawrev-3979	1780	10	federal	federal	ADJ
inlawrev-3979	1780	11	tax	tax	NOUN
inlawrev-3979	1780	12	credits	credit	NOUN
inlawrev-3979	1780	13	under	under	ADP
inlawrev-3979	1780	14	the	the	DET
inlawrev-3979	1780	15	low	low	ADJ
inlawrev-3979	1780	16	income	income	NOUN
inlawrev-3979	1780	17	housing	housing	NOUN
inlawrev-3979	1780	18	tax	tax	NOUN
inlawrev-3979	1780	19	credit	credit	NOUN
inlawrev-3979	1780	20	program	program	NOUN
inlawrev-3979	1780	21	(	(	PUNCT
inlawrev-3979	1780	22	"	"	PUNCT
inlawrev-3979	1780	23	lihtc	lihtc	ADJ
inlawrev-3979	1780	24	program	program	NOUN
inlawrev-3979	1780	25	"	"	PUNCT
inlawrev-3979	1780	26	)	)	PUNCT
inlawrev-3979	1780	27	.	.	PUNCT
inlawrev-3979	1781	1	558	558	NUM
inlawrev-3979	1781	2	during	during	ADP
inlawrev-3979	1781	3	the	the	DET
inlawrev-3979	1781	4	administrative	administrative	ADJ
inlawrev-3979	1781	5	hearing	hearing	NOUN
inlawrev-3979	1781	6	,	,	PUNCT
inlawrev-3979	1781	7	one	one	NUM
inlawrev-3979	1781	8	of	of	ADP
inlawrev-3979	1781	9	pedcor	pedcor	NOUN
inlawrev-3979	1781	10	's	's	PART
inlawrev-3979	1781	11	vice	vice	NOUN
inlawrev-3979	1781	12	-	-	NOUN
inlawrev-3979	1781	13	presidents	president	NOUN
inlawrev-3979	1781	14	presented	present	VERB
inlawrev-3979	1781	15	evidence	evidence	NOUN
inlawrev-3979	1781	16	of	of	ADP
inlawrev-3979	1781	17	the	the	DET
inlawrev-3979	1781	18	differences	difference	NOUN
inlawrev-3979	1781	19	in	in	ADP
inlawrev-3979	1781	20	rents	rent	NOUN
inlawrev-3979	1781	21	for	for	ADP
inlawrev-3979	1781	22	the	the	DET
inlawrev-3979	1781	23	rent	rent	NOUN
inlawrev-3979	1781	24	-	-	PUNCT
inlawrev-3979	1781	25	restricted	restrict	VERB
inlawrev-3979	1781	26	and	and	CCONJ
inlawrev-3979	1781	27	non	non	ADJ
inlawrev-3979	1781	28	-	-	ADJ
inlawrev-3979	1781	29	restricted	restricted	ADJ
inlawrev-3979	1781	30	apartments	apartment	NOUN
inlawrev-3979	1781	31	.	.	PUNCT
inlawrev-3979	1782	1	559	559	NUM
inlawrev-3979	1782	2	pedcor	pedcor	NOUN
inlawrev-3979	1782	3	attempted	attempt	VERB
inlawrev-3979	1782	4	to	to	PART
inlawrev-3979	1782	5	demonstrate	demonstrate	VERB
inlawrev-3979	1782	6	how	how	SCONJ
inlawrev-3979	1782	7	the	the	DET
inlawrev-3979	1782	8	loss	loss	NOUN
inlawrev-3979	1782	9	of	of	ADP
inlawrev-3979	1782	10	income	income	NOUN
inlawrev-3979	1782	11	was	be	AUX
inlawrev-3979	1782	12	translated	translate	VERB
inlawrev-3979	1782	13	into	into	ADP
inlawrev-3979	1782	14	an	an	DET
inlawrev-3979	1782	15	obsolescence	obsolescence	NOUN
inlawrev-3979	1782	16	adjustment	adjustment	NOUN
inlawrev-3979	1782	17	.	.	PUNCT
inlawrev-3979	1783	1	560	560	NUM
inlawrev-3979	1783	2	pedcor	pedcor	NOUN
inlawrev-3979	1783	3	submitted	submit	VERB
inlawrev-3979	1783	4	a	a	DET
inlawrev-3979	1783	5	three	three	NUM
inlawrev-3979	1783	6	-	-	PUNCT
inlawrev-3979	1783	7	page	page	NOUN
inlawrev-3979	1783	8	worksheet	worksheet	NOUN
inlawrev-3979	1783	9	used	use	VERB
inlawrev-3979	1783	10	to	to	PART
inlawrev-3979	1783	11	quantify	quantify	VERB
inlawrev-3979	1783	12	the	the	DET
inlawrev-3979	1783	13	obsolescence	obsolescence	NOUN
inlawrev-3979	1783	14	adjustment	adjustment	NOUN
inlawrev-3979	1783	15	for	for	ADP
inlawrev-3979	1783	16	phase	phase	NOUN
inlawrev-3979	1783	17	i	i	PRON
inlawrev-3979	1783	18	for	for	ADP
inlawrev-3979	1783	19	the	the	DET
inlawrev-3979	1783	20	1995	1995	NUM
inlawrev-3979	1783	21	tax	tax	NOUN
inlawrev-3979	1783	22	year	year	NOUN
inlawrev-3979	1783	23	and	and	CCONJ
inlawrev-3979	1783	24	stated	state	VERB
inlawrev-3979	1783	25	the	the	DET
inlawrev-3979	1783	26	quantifications	quantification	NOUN
inlawrev-3979	1783	27	were	be	AUX
inlawrev-3979	1783	28	"	"	PUNCT
inlawrev-3979	1783	29	made	make	VERB
inlawrev-3979	1783	30	pursuant	pursuant	ADJ
inlawrev-3979	1783	31	to	to	AUX
inlawrev-3979	1783	32	'	'	PUNCT
inlawrev-3979	1783	33	generally	generally	ADV
inlawrev-3979	1783	34	accepted	accept	VERB
inlawrev-3979	1783	35	appraisal	appraisal	NOUN
inlawrev-3979	1783	36	methods	method	NOUN
inlawrev-3979	1783	37	.	.	PUNCT
inlawrev-3979	1783	38	'	'	PUNCT
inlawrev-3979	1784	1	"	"	PUNCT
inlawrev-3979	1784	2	561	561	NUM
inlawrev-3979	1784	3	the	the	DET
inlawrev-3979	1784	4	tax	tax	NOUN
inlawrev-3979	1784	5	court	court	NOUN
inlawrev-3979	1784	6	disagreed	disagree	VERB
inlawrev-3979	1784	7	that	that	SCONJ
inlawrev-3979	1784	8	the	the	DET
inlawrev-3979	1784	9	btr	btr	PROPN
inlawrev-3979	1784	10	improperly	improperly	ADV
inlawrev-3979	1784	11	denied	deny	VERB
inlawrev-3979	1784	12	pedcor	pedcor	NOUN
inlawrev-3979	1784	13	'	'	PUNCT
inlawrev-3979	1784	14	s	s	NOUN
inlawrev-3979	1784	15	request	request	NOUN
inlawrev-3979	1784	16	for	for	ADP
inlawrev-3979	1784	17	relief	relief	NOUN
inlawrev-3979	1784	18	.	.	PUNCT
inlawrev-3979	1785	1	562	562	NUM
inlawrev-3979	1785	2	at	at	ADP
inlawrev-3979	1785	3	the	the	DET
inlawrev-3979	1785	4	administrative	administrative	ADJ
inlawrev-3979	1785	5	level	level	NOUN
inlawrev-3979	1785	6	,	,	PUNCT
inlawrev-3979	1785	7	a	a	DET
inlawrev-3979	1785	8	taxpayer	taxpayer	NOUN
inlawrev-3979	1785	9	makes	make	VERB
inlawrev-3979	1785	10	a	a	DET
inlawrev-3979	1785	11	prima	prima	NOUN
inlawrev-3979	1785	12	facie	facie	NOUN
inlawrev-3979	1785	13	case	case	NOUN
inlawrev-3979	1785	14	for	for	ADP
inlawrev-3979	1785	15	obsolescence	obsolescence	NOUN
inlawrev-3979	1785	16	when	when	SCONJ
inlawrev-3979	1785	17	the	the	DET
inlawrev-3979	1785	18	taxpayer	taxpayer	NOUN
inlawrev-3979	1785	19	"	"	PUNCT
inlawrev-3979	1785	20	1	1	X
inlawrev-3979	1785	21	)	)	PUNCT
inlawrev-3979	1785	22	identifies	identify	VERB
inlawrev-3979	1785	23	the	the	DET
inlawrev-3979	1785	24	causes	cause	NOUN
inlawrev-3979	1785	25	of	of	ADP
inlawrev-3979	1785	26	obsolescence	obsolescence	NOUN
inlawrev-3979	1785	27	from	from	ADP
inlawrev-3979	1785	28	which	which	PRON
inlawrev-3979	1785	29	its	its	PRON
inlawrev-3979	1785	30	property	property	NOUN
inlawrev-3979	1785	31	suffers	suffer	NOUN
inlawrev-3979	1785	32	and	and	CCONJ
inlawrev-3979	1785	33	2	2	NUM
inlawrev-3979	1785	34	)	)	PUNCT
inlawrev-3979	1785	35	quantifies	quantifie	NOUN
inlawrev-3979	1785	36	the	the	DET
inlawrev-3979	1785	37	amount	amount	NOUN
inlawrev-3979	1785	38	of	of	ADP
inlawrev-3979	1785	39	obsolescence	obsolescence	NOUN
inlawrev-3979	1785	40	to	to	PART
inlawrev-3979	1785	41	which	which	PRON
inlawrev-3979	1785	42	it	it	PRON
inlawrev-3979	1785	43	believes	believe	VERB
inlawrev-3979	1785	44	it	it	PRON
inlawrev-3979	1785	45	is	be	AUX
inlawrev-3979	1785	46	entitled	entitle	VERB
inlawrev-3979	1785	47	.	.	PUNCT
inlawrev-3979	1785	48	"	"	PUNCT
inlawrev-3979	1786	1	563	563	NUM
inlawrev-3979	1786	2	probative	probative	ADJ
inlawrev-3979	1786	3	evidence	evidence	NOUN
inlawrev-3979	1786	4	is	be	AUX
inlawrev-3979	1786	5	required	require	VERB
inlawrev-3979	1786	6	to	to	PART
inlawrev-3979	1786	7	demonstrate	demonstrate	VERB
inlawrev-3979	1786	8	555	555	NUM
inlawrev-3979	1786	9	.	.	PUNCT
inlawrev-3979	1786	10	pedcor	pedcor	PROPN
inlawrev-3979	1786	11	i	i	PRON
inlawrev-3979	1786	12	,	,	PUNCT
inlawrev-3979	1786	13	2007	2007	NUM
inlawrev-3979	1786	14	wl	wl	NOUN
inlawrev-3979	1786	15	1364424	1364424	NUM
inlawrev-3979	1786	16	,	,	PUNCT
inlawrev-3979	1786	17	at	at	ADP
inlawrev-3979	1786	18	*	*	PROPN
inlawrev-3979	1786	19	1	1	NUM
inlawrev-3979	1786	20	.	.	NUM
inlawrev-3979	1786	21	556	556	NUM
inlawrev-3979	1786	22	.	.	PUNCT
inlawrev-3979	1787	1	i	i	PRON
inlawrev-3979	1787	2	d.	d.	PROPN
inlawrev-3979	1787	3	557	557	NUM
inlawrev-3979	1787	4	.	.	PUNCT
inlawrev-3979	1788	1	i	i	PRON
inlawrev-3979	1788	2	d.	d.	PROPN
inlawrev-3979	1788	3	558	558	NUM
inlawrev-3979	1788	4	.	.	PUNCT
inlawrev-3979	1789	1	i	i	PRON
inlawrev-3979	1789	2	d.	d.	VERB
inlawrev-3979	1789	3	this	this	DET
inlawrev-3979	1789	4	federal	federal	ADJ
inlawrev-3979	1789	5	tax	tax	NOUN
inlawrev-3979	1789	6	credit	credit	NOUN
inlawrev-3979	1789	7	can	can	AUX
inlawrev-3979	1789	8	be	be	AUX
inlawrev-3979	1789	9	found	find	VERB
inlawrev-3979	1789	10	at	at	ADP
inlawrev-3979	1789	11	26	26	NUM
inlawrev-3979	1789	12	u.s.c.a	u.s.c.a	PROPN
inlawrev-3979	1789	13	.	.	PUNCT
inlawrev-3979	1790	1	§	§	PROPN
inlawrev-3979	1790	2	42	42	NUM
inlawrev-3979	1790	3	(	(	PUNCT
inlawrev-3979	1790	4	west	west	NOUN
inlawrev-3979	1790	5	2005	2005	NUM
inlawrev-3979	1790	6	)	)	PUNCT
inlawrev-3979	1790	7	.	.	PUNCT
inlawrev-3979	1791	1	i	i	PRON
inlawrev-3979	1791	2	d.	d.	PROPN
inlawrev-3979	1791	3	at	at	ADP
inlawrev-3979	1791	4	*	*	PROPN
inlawrev-3979	1791	5	1	1	NUM
inlawrev-3979	1791	6	&	&	CCONJ
inlawrev-3979	1791	7	n.	n.	PROPN
inlawrev-3979	1791	8	1	1	NUM
inlawrev-3979	1791	9	.	.	PUNCT
inlawrev-3979	1792	1	"	"	PUNCT
inlawrev-3979	1792	2	the	the	DET
inlawrev-3979	1792	3	lihtc	lihtc	ADJ
inlawrev-3979	1792	4	program	program	NOUN
inlawrev-3979	1792	5	authorizes	authorize	VERB
inlawrev-3979	1792	6	individual	individual	ADJ
inlawrev-3979	1792	7	states	state	NOUN
inlawrev-3979	1792	8	to	to	PART
inlawrev-3979	1792	9	issue	issue	VERB
inlawrev-3979	1792	10	federal	federal	ADJ
inlawrev-3979	1792	11	income	income	NOUN
inlawrev-3979	1792	12	tax	tax	NOUN
inlawrev-3979	1792	13	credits	credit	NOUN
inlawrev-3979	1792	14	to	to	ADP
inlawrev-3979	1792	15	developers	developer	NOUN
inlawrev-3979	1792	16	as	as	ADP
inlawrev-3979	1792	17	an	an	DET
inlawrev-3979	1792	18	incentive	incentive	NOUN
inlawrev-3979	1792	19	for	for	ADP
inlawrev-3979	1792	20	the	the	DET
inlawrev-3979	1792	21	acquisition	acquisition	NOUN
inlawrev-3979	1792	22	,	,	PUNCT
inlawrev-3979	1792	23	rehabilitation	rehabilitation	NOUN
inlawrev-3979	1792	24	,	,	PUNCT
inlawrev-3979	1792	25	or	or	CCONJ
inlawrev-3979	1792	26	new	new	ADJ
inlawrev-3979	1792	27	construction	construction	NOUN
inlawrev-3979	1792	28	ofaffordable	ofaffordable	ADJ
inlawrev-3979	1792	29	rental	rental	ADJ
inlawrev-3979	1792	30	housing	housing	NOUN
inlawrev-3979	1792	31	.	.	PUNCT
inlawrev-3979	1792	32	"	"	PUNCT
inlawrev-3979	1793	1	i	i	PRON
inlawrev-3979	1793	2	d.	d.	PROPN
inlawrev-3979	1793	3	at*l	at*l	PROPN
inlawrev-3979	1793	4	&	&	CCONJ
inlawrev-3979	1793	5	n.l	n.l	PROPN
inlawrev-3979	1793	6	.	.	PROPN
inlawrev-3979	1793	7	559	559	NUM
inlawrev-3979	1793	8	.	.	PUNCT
inlawrev-3979	1793	9	id.at*3	id.at*3	PROPN
inlawrev-3979	1793	10	.	.	PUNCT
inlawrev-3979	1794	1	560	560	NUM
inlawrev-3979	1794	2	.	.	PUNCT
inlawrev-3979	1795	1	i	i	PRON
inlawrev-3979	1795	2	d.	d.	PROPN
inlawrev-3979	1795	3	561	561	NUM
inlawrev-3979	1795	4	.	.	PUNCT
inlawrev-3979	1796	1	i	i	PRON
inlawrev-3979	1796	2	d.	d.	PROPN
inlawrev-3979	1796	3	at	at	ADP
inlawrev-3979	1796	4	*	*	PROPN
inlawrev-3979	1796	5	3	3	NUM
inlawrev-3979	1796	6	-	-	SYM
inlawrev-3979	1796	7	4	4	NUM
inlawrev-3979	1796	8	(	(	PUNCT
inlawrev-3979	1796	9	footnote	footnote	NOUN
inlawrev-3979	1796	10	omitted	omit	VERB
inlawrev-3979	1796	11	)	)	PUNCT
inlawrev-3979	1796	12	(	(	PUNCT
inlawrev-3979	1796	13	quoting	quote	VERB
inlawrev-3979	1796	14	cert	cert	NOUN
inlawrev-3979	1796	15	.	.	PUNCT
inlawrev-3979	1797	1	admin	admin	PROPN
inlawrev-3979	1797	2	.	.	PUNCT
inlawrev-3979	1798	1	r.	r.	PROPN
inlawrev-3979	1798	2	at	at	ADP
inlawrev-3979	1798	3	1555	1555	NUM
inlawrev-3979	1798	4	)	)	PUNCT
inlawrev-3979	1798	5	.	.	PUNCT
inlawrev-3979	1799	1	the	the	DET
inlawrev-3979	1799	2	worksheet	worksheet	NOUN
inlawrev-3979	1799	3	showed	show	VERB
inlawrev-3979	1799	4	the	the	DET
inlawrev-3979	1799	5	3.49	3.49	NUM
inlawrev-3979	1799	6	%	%	NOUN
inlawrev-3979	1799	7	obsolescence	obsolescence	NOUN
inlawrev-3979	1799	8	adjustment	adjustment	NOUN
inlawrev-3979	1799	9	for	for	ADP
inlawrev-3979	1799	10	the	the	DET
inlawrev-3979	1799	11	1995	1995	NUM
inlawrev-3979	1799	12	tax	tax	NOUN
inlawrev-3979	1799	13	year	year	NOUN
inlawrev-3979	1799	14	as	as	SCONJ
inlawrev-3979	1799	15	arrived	arrive	VERB
inlawrev-3979	1799	16	after	after	ADP
inlawrev-3979	1799	17	the	the	DET
inlawrev-3979	1799	18	vice	vice	NOUN
inlawrev-3979	1799	19	-	-	NOUN
inlawrev-3979	1799	20	president	president	NOUN
inlawrev-3979	1799	21	:	:	PUNCT
inlawrev-3979	1799	22	1	1	X
inlawrev-3979	1799	23	)	)	PUNCT
inlawrev-3979	1799	24	multiplied	multiply	VERB
inlawrev-3979	1799	25	the	the	DET
inlawrev-3979	1799	26	difference	difference	NOUN
inlawrev-3979	1799	27	in	in	ADP
inlawrev-3979	1799	28	rental	rental	ADJ
inlawrev-3979	1799	29	income	income	NOUN
inlawrev-3979	1799	30	between	between	ADP
inlawrev-3979	1799	31	the	the	DET
inlawrev-3979	1799	32	non	non	ADJ
inlawrev-3979	1799	33	rent	rent	NOUN
inlawrev-3979	1799	34	-	-	PUNCT
inlawrev-3979	1799	35	restricted	restrict	VERB
inlawrev-3979	1799	36	apartments	apartment	NOUN
inlawrev-3979	1799	37	in	in	ADP
inlawrev-3979	1799	38	phase	phase	NOUN
inlawrev-3979	1799	39	i	i	PRON
inlawrev-3979	1799	40	and	and	CCONJ
inlawrev-3979	1799	41	the	the	DET
inlawrev-3979	1799	42	rent	rent	NOUN
inlawrev-3979	1799	43	-	-	PUNCT
inlawrev-3979	1799	44	restricted	restrict	VERB
inlawrev-3979	1799	45	apartments	apartment	NOUN
inlawrev-3979	1799	46	in	in	ADP
inlawrev-3979	1799	47	phase	phase	NOUN
inlawrev-3979	1799	48	i	i	PRON
inlawrev-3979	1799	49	by	by	ADP
inlawrev-3979	1799	50	the	the	DET
inlawrev-3979	1799	51	total	total	ADJ
inlawrev-3979	1799	52	number	number	NOUN
inlawrev-3979	1799	53	of	of	ADP
inlawrev-3979	1799	54	rentrestricted	rentrestricte	VERB
inlawrev-3979	1799	55	units	unit	NOUN
inlawrev-3979	1799	56	in	in	ADP
inlawrev-3979	1799	57	phase	phase	NOUN
inlawrev-3979	1799	58	i	i	PRON
inlawrev-3979	1799	59	to	to	PART
inlawrev-3979	1799	60	arrive	arrive	VERB
inlawrev-3979	1799	61	at	at	ADP
inlawrev-3979	1799	62	an	an	DET
inlawrev-3979	1799	63	annual	annual	ADJ
inlawrev-3979	1799	64	rent	rent	NOUN
inlawrev-3979	1799	65	loss	loss	NOUN
inlawrev-3979	1799	66	of	of	ADP
inlawrev-3979	1799	67	$	$	SYM
inlawrev-3979	1799	68	56,670	56,670	NUM
inlawrev-3979	1799	69	;	;	PUNCT
inlawrev-3979	1799	70	2	2	X
inlawrev-3979	1799	71	)	)	PUNCT
inlawrev-3979	1799	72	reduced	reduce	VERB
inlawrev-3979	1799	73	the	the	DET
inlawrev-3979	1799	74	annual	annual	ADJ
inlawrev-3979	1799	75	rent	rent	NOUN
inlawrev-3979	1799	76	loss	loss	NOUN
inlawrev-3979	1799	77	of	of	ADP
inlawrev-3979	1799	78	$	$	SYM
inlawrev-3979	1799	79	56,670	56,670	NUM
inlawrev-3979	1799	80	to	to	PART
inlawrev-3979	1799	81	$	$	SYM
inlawrev-3979	1799	82	51,414	51,414	NUM
inlawrev-3979	1799	83	to	to	PART
inlawrev-3979	1799	84	account	account	VERB
inlawrev-3979	1799	85	for	for	ADP
inlawrev-3979	1799	86	a	a	DET
inlawrev-3979	1799	87	"	"	PUNCT
inlawrev-3979	1799	88	standard	standard	ADJ
inlawrev-3979	1799	89	industry	industry	NOUN
inlawrev-3979	1799	90	"	"	PUNCT
inlawrev-3979	1799	91	vacancy	vacancy	NOUN
inlawrev-3979	1799	92	of	of	ADP
inlawrev-3979	1799	93	5	5	NUM
inlawrev-3979	1799	94	%	%	NOUN
inlawrev-3979	1799	95	and	and	CCONJ
inlawrev-3979	1799	96	a	a	DET
inlawrev-3979	1799	97	management	management	NOUN
inlawrev-3979	1799	98	fee	fee	NOUN
inlawrev-3979	1799	99	of	of	ADP
inlawrev-3979	1799	100	4.5	4.5	NUM
inlawrev-3979	1799	101	%	%	NOUN
inlawrev-3979	1799	102	;	;	PUNCT
inlawrev-3979	1799	103	3	3	X
inlawrev-3979	1799	104	)	)	PUNCT
inlawrev-3979	1799	105	converted	convert	VERB
inlawrev-3979	1799	106	the	the	DET
inlawrev-3979	1799	107	annual	annual	ADJ
inlawrev-3979	1799	108	rent	rent	NOUN
inlawrev-3979	1799	109	loss	loss	NOUN
inlawrev-3979	1799	110	of	of	ADP
inlawrev-3979	1799	111	$	$	SYM
inlawrev-3979	1799	112	51,414	51,414	NUM
inlawrev-3979	1799	113	to	to	ADP
inlawrev-3979	1799	114	"	"	PUNCT
inlawrev-3979	1799	115	a	a	DET
inlawrev-3979	1799	116	present	present	ADJ
inlawrev-3979	1799	117	value	value	NOUN
inlawrev-3979	1799	118	"	"	PUNCT
inlawrev-3979	1799	119	of	of	ADP
inlawrev-3979	1799	120	$	$	SYM
inlawrev-3979	1799	121	589,729	589,729	NUM
inlawrev-3979	1799	122	by	by	ADP
inlawrev-3979	1799	123	applying	apply	VERB
inlawrev-3979	1799	124	a	a	DET
inlawrev-3979	1799	125	"	"	PUNCT
inlawrev-3979	1799	126	10.5[%	10.5[%	NUM
inlawrev-3979	1799	127	capitalization	capitalization	NOUN
inlawrev-3979	1799	128	rate	rate	NOUN
inlawrev-3979	1799	129	]	]	PUNCT
inlawrev-3979	1799	130	for	for	ADP
inlawrev-3979	1799	131	the	the	DET
inlawrev-3979	1799	132	entire	entire	ADJ
inlawrev-3979	1799	133	[	[	X
inlawrev-3979	1799	134	thirty	thirty	NUM
inlawrev-3979	1799	135	year	year	NOUN
inlawrev-3979	1799	136	]	]	PUNCT
inlawrev-3979	1799	137	period	period	NOUN
inlawrev-3979	1799	138	;	;	PUNCT
inlawrev-3979	1799	139	"	"	PUNCT
inlawrev-3979	1799	140	4	4	X
inlawrev-3979	1799	141	)	)	PUNCT
inlawrev-3979	1799	142	reduced	reduce	VERB
inlawrev-3979	1799	143	the	the	DET
inlawrev-3979	1799	144	$	$	SYM
inlawrev-3979	1799	145	589,729	589,729	NUM
inlawrev-3979	1799	146	by	by	ADP
inlawrev-3979	1799	147	$	$	SYM
inlawrev-3979	1799	148	392,897	392,897	NUM
inlawrev-3979	1799	149	(	(	PUNCT
inlawrev-3979	1799	150	hougland	hougland	NOUN
inlawrev-3979	1799	151	's	's	PART
inlawrev-3979	1799	152	valuation	valuation	NOUN
inlawrev-3979	1799	153	of	of	ADP
inlawrev-3979	1799	154	the	the	DET
inlawrev-3979	1799	155	unused	unused	ADJ
inlawrev-3979	1799	156	tax	tax	NOUN
inlawrev-3979	1799	157	credits	credit	NOUN
inlawrev-3979	1799	158	)	)	PUNCT
inlawrev-3979	1799	159	to	to	PART
inlawrev-3979	1799	160	arrive	arrive	VERB
inlawrev-3979	1799	161	at	at	ADP
inlawrev-3979	1799	162	an	an	DET
inlawrev-3979	1799	163	obsolescence	obsolescence	NOUN
inlawrev-3979	1799	164	figure	figure	NOUN
inlawrev-3979	1799	165	for	for	ADP
inlawrev-3979	1799	166	the	the	DET
inlawrev-3979	1799	167	199[sic	199[sic	NUM
inlawrev-3979	1799	168	]	]	PUNCT
inlawrev-3979	1799	169	assessment	assessment	NOUN
inlawrev-3979	1799	170	year	year	NOUN
inlawrev-3979	1799	171	of	of	ADP
inlawrev-3979	1799	172	$	$	SYM
inlawrev-3979	1799	173	196,832	196,832	NUM
inlawrev-3979	1799	174	;	;	PUNCT
inlawrev-3979	1799	175	and	and	CCONJ
inlawrev-3979	1799	176	then	then	ADV
inlawrev-3979	1799	177	5	5	NUM
inlawrev-3979	1799	178	)	)	PUNCT
inlawrev-3979	1799	179	divided	divide	VERB
inlawrev-3979	1799	180	the	the	DET
inlawrev-3979	1799	181	$	$	SYM
inlawrev-3979	1799	182	196,832	196,832	NUM
inlawrev-3979	1799	183	by	by	ADP
inlawrev-3979	1799	184	$	$	SYM
inlawrev-3979	1799	185	5,635,019	5,635,019	NUM
inlawrev-3979	1799	186	(	(	PUNCT
inlawrev-3979	1799	187	hougland	hougland	NOUN
inlawrev-3979	1799	188	's	's	PART
inlawrev-3979	1799	189	"	"	PUNCT
inlawrev-3979	1799	190	estimated	estimate	VERB
inlawrev-3979	1799	191	appraised	appraise	VERB
inlawrev-3979	1799	192	value	value	NOUN
inlawrev-3979	1799	193	"	"	PUNCT
inlawrev-3979	1799	194	of	of	ADP
inlawrev-3979	1799	195	the	the	DET
inlawrev-3979	1799	196	property	property	NOUN
inlawrev-3979	1799	197	)	)	PUNCT
inlawrev-3979	1799	198	to	to	PART
inlawrev-3979	1799	199	arrive	arrive	VERB
inlawrev-3979	1799	200	at	at	ADP
inlawrev-3979	1799	201	an	an	DET
inlawrev-3979	1799	202	obsolescence	obsolescence	NOUN
inlawrev-3979	1799	203	adjustment	adjustment	NOUN
inlawrev-3979	1799	204	of	of	ADP
inlawrev-3979	1799	205	3.49	3.49	NUM
inlawrev-3979	1799	206	%	%	NOUN
inlawrev-3979	1799	207	for	for	ADP
inlawrev-3979	1799	208	the	the	DET
inlawrev-3979	1799	209	1995	1995	NUM
inlawrev-3979	1799	210	assessment	assessment	NOUN
inlawrev-3979	1799	211	year	year	NOUN
inlawrev-3979	1799	212	.	.	PUNCT
inlawrev-3979	1800	1	i	i	PRON
inlawrev-3979	1800	2	d.	d.	PROPN
inlawrev-3979	1800	3	(	(	PUNCT
inlawrev-3979	1800	4	alterations	alteration	NOUN
inlawrev-3979	1800	5	in	in	ADP
inlawrev-3979	1800	6	original	original	ADJ
inlawrev-3979	1800	7	)	)	PUNCT
inlawrev-3979	1800	8	(	(	PUNCT
inlawrev-3979	1800	9	footnotes	footnote	NOUN
inlawrev-3979	1800	10	omitted	omit	VERB
inlawrev-3979	1800	11	)	)	PUNCT
inlawrev-3979	1800	12	(	(	PUNCT
inlawrev-3979	1800	13	quoting	quote	VERB
inlawrev-3979	1800	14	cert	cert	NOUN
inlawrev-3979	1800	15	.	.	PUNCT
inlawrev-3979	1801	1	admin	admin	PROPN
inlawrev-3979	1801	2	r.	r.	PROPN
inlawrev-3979	1801	3	at	at	ADP
inlawrev-3979	1801	4	408	408	NUM
inlawrev-3979	1801	5	-	-	SYM
inlawrev-3979	1801	6	10	10	NUM
inlawrev-3979	1801	7	)	)	PUNCT
inlawrev-3979	1801	8	.	.	PUNCT
inlawrev-3979	1802	1	562	562	NUM
inlawrev-3979	1802	2	.	.	PUNCT
inlawrev-3979	1803	1	i	i	PRON
inlawrev-3979	1803	2	d.	d.	VERB
inlawrev-3979	1803	3	at	at	ADP
inlawrev-3979	1803	4	*	*	PROPN
inlawrev-3979	1803	5	3	3	NUM
inlawrev-3979	1803	6	.	.	NOUN
inlawrev-3979	1803	7	563	563	NUM
inlawrev-3979	1803	8	.	.	PUNCT
inlawrev-3979	1804	1	i	i	PRON
inlawrev-3979	1804	2	d.	d.	VERB
inlawrev-3979	1804	3	at	at	ADP
inlawrev-3979	1804	4	*	*	PROPN
inlawrev-3979	1804	5	2	2	NUM
inlawrev-3979	1804	6	(	(	PUNCT
inlawrev-3979	1804	7	citing	cite	VERB
inlawrev-3979	1804	8	clark	clark	PROPN
inlawrev-3979	1804	9	v.	v.	ADP
inlawrev-3979	1804	10	state	state	PROPN
inlawrev-3979	1804	11	bd	bd	PROPN
inlawrev-3979	1804	12	.	.	PROPN
inlawrev-3979	1804	13	of	of	ADP
inlawrev-3979	1804	14	tax	tax	NOUN
inlawrev-3979	1804	15	comm'rs	comm'rs	NOUN
inlawrev-3979	1804	16	,	,	PUNCT
inlawrev-3979	1804	17	694	694	NUM
inlawrev-3979	1804	18	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1804	19	1230	1230	NUM
inlawrev-3979	1804	20	,	,	PUNCT
inlawrev-3979	1804	21	1238	1238	NUM
inlawrev-3979	1804	22	(	(	PUNCT
inlawrev-3979	1804	23	ind	ind	NOUN
inlawrev-3979	1804	24	.	.	PUNCT
inlawrev-3979	1805	1	tax	tax	PROPN
inlawrev-3979	1805	2	ct	ct	PROPN
inlawrev-3979	1805	3	.	.	PROPN
inlawrev-3979	1805	4	2008	2008	NUM
inlawrev-3979	1805	5	]	]	PUNCT
inlawrev-3979	1805	6	tax	tax	NOUN
inlawrev-3979	1805	7	law	law	NOUN
inlawrev-3979	1805	8	1319	1319	NUM
inlawrev-3979	1805	9	how	how	SCONJ
inlawrev-3979	1805	10	the	the	DET
inlawrev-3979	1805	11	property	property	NOUN
inlawrev-3979	1805	12	lost	lose	VERB
inlawrev-3979	1805	13	its	its	PRON
inlawrev-3979	1805	14	value	value	NOUN
inlawrev-3979	1805	15	due	due	ADP
inlawrev-3979	1805	16	to	to	ADP
inlawrev-3979	1805	17	the	the	DET
inlawrev-3979	1805	18	alleged	allege	VERB
inlawrev-3979	1805	19	obsolescence	obsolescence	NOUN
inlawrev-3979	1805	20	causes,564	causes,564	NOUN
inlawrev-3979	1805	21	and	and	CCONJ
inlawrev-3979	1805	22	generally	generally	ADV
inlawrev-3979	1805	23	recognized	recognize	VERB
inlawrev-3979	1805	24	appraisal	appraisal	NOUN
inlawrev-3979	1805	25	methods	method	NOUN
inlawrev-3979	1805	26	are	be	AUX
inlawrev-3979	1805	27	required	require	VERB
inlawrev-3979	1805	28	when	when	SCONJ
inlawrev-3979	1805	29	an	an	DET
inlawrev-3979	1805	30	improvement	improvement	NOUN
inlawrev-3979	1805	31	's	's	PART
inlawrev-3979	1805	32	market	market	NOUN
inlawrev-3979	1805	33	value	value	NOUN
inlawrev-3979	1805	34	is	be	AUX
inlawrev-3979	1805	35	calculated	calculate	VERB
inlawrev-3979	1805	36	and	and	CCONJ
inlawrev-3979	1805	37	obsolescence	obsolescence	NOUN
inlawrev-3979	1805	38	is	be	AUX
inlawrev-3979	1805	39	converted	convert	VERB
inlawrev-3979	1805	40	into	into	ADP
inlawrev-3979	1805	41	a	a	DET
inlawrev-3979	1805	42	percentage	percentage	NOUN
inlawrev-3979	1805	43	.	.	PUNCT
inlawrev-3979	1806	1	565	565	NUM
inlawrev-3979	1806	2	pedcor	pedcor	NOUN
inlawrev-3979	1806	3	's	's	PART
inlawrev-3979	1806	4	evidence	evidence	NOUN
inlawrev-3979	1806	5	merely	merely	ADV
inlawrev-3979	1806	6	consisted	consist	VERB
inlawrev-3979	1806	7	of	of	ADP
inlawrev-3979	1806	8	conclusory	conclusory	ADJ
inlawrev-3979	1806	9	statements	statement	NOUN
inlawrev-3979	1806	10	,	,	PUNCT
inlawrev-3979	1806	11	which	which	PRON
inlawrev-3979	1806	12	are	be	AUX
inlawrev-3979	1806	13	not	not	PART
inlawrev-3979	1806	14	considered	consider	VERB
inlawrev-3979	1806	15	probative	probative	ADJ
inlawrev-3979	1806	16	evidence	evidence	NOUN
inlawrev-3979	1806	17	.	.	PUNCT
inlawrev-3979	1807	1	566	566	NUM
inlawrev-3979	1807	2	when	when	SCONJ
inlawrev-3979	1807	3	pedcor	pedcor	NOUN
inlawrev-3979	1807	4	presented	present	VERB
inlawrev-3979	1807	5	its	its	PRON
inlawrev-3979	1807	6	calculations	calculation	NOUN
inlawrev-3979	1807	7	,	,	PUNCT
inlawrev-3979	1807	8	pedcor	pedcor	NOUN
inlawrev-3979	1807	9	did	do	AUX
inlawrev-3979	1807	10	not	not	PART
inlawrev-3979	1807	11	explain	explain	VERB
inlawrev-3979	1807	12	every	every	DET
inlawrev-3979	1807	13	element	element	NOUN
inlawrev-3979	1807	14	of	of	ADP
inlawrev-3979	1807	15	the	the	DET
inlawrev-3979	1807	16	analysis	analysis	NOUN
inlawrev-3979	1807	17	.	.	PUNCT
inlawrev-3979	1808	1	567	567	NUM
inlawrev-3979	1808	2	additionally	additionally	ADV
inlawrev-3979	1808	3	,	,	PUNCT
inlawrev-3979	1808	4	pedcor	pedcor	NOUN
inlawrev-3979	1808	5	did	do	AUX
inlawrev-3979	1808	6	not	not	PART
inlawrev-3979	1808	7	lay	lay	VERB
inlawrev-3979	1808	8	a	a	DET
inlawrev-3979	1808	9	foundation	foundation	NOUN
inlawrev-3979	1808	10	to	to	PART
inlawrev-3979	1808	11	support	support	VERB
inlawrev-3979	1808	12	the	the	DET
inlawrev-3979	1808	13	assertion	assertion	NOUN
inlawrev-3979	1808	14	that	that	SCONJ
inlawrev-3979	1808	15	the	the	DET
inlawrev-3979	1808	16	method	method	NOUN
inlawrev-3979	1808	17	used	use	VERB
inlawrev-3979	1808	18	was	be	AUX
inlawrev-3979	1808	19	really	really	ADV
inlawrev-3979	1808	20	pursuant	pursuant	ADJ
inlawrev-3979	1808	21	to	to	PART
inlawrev-3979	1808	22	generally	generally	ADV
inlawrev-3979	1808	23	accepted	accept	VERB
inlawrev-3979	1808	24	appraisal	appraisal	NOUN
inlawrev-3979	1808	25	methods	method	NOUN
inlawrev-3979	1808	26	,	,	PUNCT
inlawrev-3979	1808	27	something	something	PRON
inlawrev-3979	1808	28	that	that	PRON
inlawrev-3979	1808	29	pedcor	pedcor	NOUN
inlawrev-3979	1808	30	was	be	AUX
inlawrev-3979	1808	31	required	require	VERB
inlawrev-3979	1808	32	to	to	PART
inlawrev-3979	1808	33	do	do	VERB
inlawrev-3979	1808	34	.	.	PUNCT
inlawrev-3979	1809	1	568	568	NUM
inlawrev-3979	1809	2	failure	failure	NOUN
inlawrev-3979	1809	3	to	to	PART
inlawrev-3979	1809	4	lay	lay	VERB
inlawrev-3979	1809	5	this	this	DET
inlawrev-3979	1809	6	foundation	foundation	NOUN
inlawrev-3979	1809	7	resulted	result	VERB
inlawrev-3979	1809	8	in	in	ADP
inlawrev-3979	1809	9	pedcor	pedcor	NOUN
inlawrev-3979	1809	10	's	's	PART
inlawrev-3979	1809	11	assertion	assertion	NOUN
inlawrev-3979	1809	12	being	be	AUX
inlawrev-3979	1809	13	a	a	DET
inlawrev-3979	1809	14	conclusory	conclusory	ADJ
inlawrev-3979	1809	15	statement	statement	NOUN
inlawrev-3979	1809	16	.	.	PUNCT
inlawrev-3979	1810	1	569	569	NUM
inlawrev-3979	1810	2	pedcor	pedcor	NOUN
inlawrev-3979	1810	3	also	also	ADV
inlawrev-3979	1810	4	failed	fail	VERB
inlawrev-3979	1810	5	to	to	PART
inlawrev-3979	1810	6	explain	explain	VERB
inlawrev-3979	1810	7	how	how	SCONJ
inlawrev-3979	1810	8	it	it	PRON
inlawrev-3979	1810	9	arrived	arrive	VERB
inlawrev-3979	1810	10	at	at	ADP
inlawrev-3979	1810	11	a	a	DET
inlawrev-3979	1810	12	present	present	ADJ
inlawrev-3979	1810	13	value	value	NOUN
inlawrev-3979	1810	14	of	of	ADP
inlawrev-3979	1810	15	10.5	10.5	NUM
inlawrev-3979	1810	16	%	%	NOUN
inlawrev-3979	1810	17	for	for	ADP
inlawrev-3979	1810	18	the	the	DET
inlawrev-3979	1810	19	rent	rent	NOUN
inlawrev-3979	1810	20	loss	loss	NOUN
inlawrev-3979	1810	21	or	or	CCONJ
inlawrev-3979	1810	22	how	how	SCONJ
inlawrev-3979	1810	23	the	the	DET
inlawrev-3979	1810	24	capitalization	capitalization	NOUN
inlawrev-3979	1810	25	rate	rate	NOUN
inlawrev-3979	1810	26	was	be	AUX
inlawrev-3979	1810	27	derived.570	derived.570	NOUN
inlawrev-3979	1810	28	therefore	therefore	ADV
inlawrev-3979	1810	29	,	,	PUNCT
inlawrev-3979	1810	30	these	these	DET
inlawrev-3979	1810	31	statements	statement	NOUN
inlawrev-3979	1810	32	were	be	AUX
inlawrev-3979	1810	33	merely	merely	ADV
inlawrev-3979	1810	34	conclusory	conclusory	ADJ
inlawrev-3979	1810	35	statements	statement	NOUN
inlawrev-3979	1810	36	.	.	PUNCT
inlawrev-3979	1811	1	571	571	NUM
inlawrev-3979	1811	2	based	base	VERB
inlawrev-3979	1811	3	on	on	ADP
inlawrev-3979	1811	4	the	the	DET
inlawrev-3979	1811	5	entire	entire	ADJ
inlawrev-3979	1811	6	administrative	administrative	ADJ
inlawrev-3979	1811	7	record	record	NOUN
inlawrev-3979	1811	8	,	,	PUNCT
inlawrev-3979	1811	9	it	it	PRON
inlawrev-3979	1811	10	could	could	AUX
inlawrev-3979	1811	11	not	not	PART
inlawrev-3979	1811	12	be	be	AUX
inlawrev-3979	1811	13	said	say	VERB
inlawrev-3979	1811	14	that	that	SCONJ
inlawrev-3979	1811	15	it	it	PRON
inlawrev-3979	1811	16	was	be	AUX
inlawrev-3979	1811	17	error	error	NOUN
inlawrev-3979	1811	18	for	for	SCONJ
inlawrev-3979	1811	19	the	the	DET
inlawrev-3979	1811	20	btr	btr	PROPN
inlawrev-3979	1811	21	to	to	PART
inlawrev-3979	1811	22	deny	deny	VERB
inlawrev-3979	1811	23	pedcor	pedcor	NOUN
inlawrev-3979	1811	24	's	's	PART
inlawrev-3979	1811	25	requests	request	NOUN
inlawrev-3979	1811	26	for	for	ADP
inlawrev-3979	1811	27	obsolescence	obsolescence	NOUN
inlawrev-3979	1811	28	adjustments	adjustment	NOUN
inlawrev-3979	1811	29	for	for	ADP
inlawrev-3979	1811	30	the	the	DET
inlawrev-3979	1811	31	apartment	apartment	NOUN
inlawrev-3979	1811	32	complex	complex	NOUN
inlawrev-3979	1811	33	for	for	ADP
inlawrev-3979	1811	34	the	the	DET
inlawrev-3979	1811	35	1995	1995	NUM
inlawrev-3979	1811	36	,	,	PUNCT
inlawrev-3979	1811	37	1996	1996	NUM
inlawrev-3979	1811	38	,	,	PUNCT
inlawrev-3979	1811	39	and	and	CCONJ
inlawrev-3979	1811	40	1997	1997	NUM
inlawrev-3979	1811	41	tax	tax	NOUN
inlawrev-3979	1811	42	years	year	NOUN
inlawrev-3979	1811	43	.	.	PUNCT
inlawrev-3979	1812	1	572	572	NUM
inlawrev-3979	1812	2	pedcor	pedcor	NOUN
inlawrev-3979	1812	3	initiated	initiate	VERB
inlawrev-3979	1812	4	the	the	DET
inlawrev-3979	1812	5	action	action	NOUN
inlawrev-3979	1812	6	in	in	ADP
inlawrev-3979	1812	7	pedcor	pedcor	NOUN
inlawrev-3979	1812	8	ii	ii	PROPN
inlawrev-3979	1812	9	on	on	ADP
inlawrev-3979	1812	10	june	june	PROPN
inlawrev-3979	1812	11	4	4	NUM
inlawrev-3979	1812	12	,	,	PUNCT
inlawrev-3979	1812	13	2002	2002	NUM
inlawrev-3979	1812	14	,	,	PUNCT
inlawrev-3979	1812	15	appealing	appeal	VERB
inlawrev-3979	1812	16	the	the	DET
inlawrev-3979	1812	17	march	march	PROPN
inlawrev-3979	1812	18	1	1	NUM
inlawrev-3979	1812	19	,	,	PUNCT
inlawrev-3979	1812	20	1998	1998	NUM
inlawrev-3979	1812	21	assessment	assessment	NOUN
inlawrev-3979	1812	22	of	of	ADP
inlawrev-3979	1812	23	phase	phase	NOUN
inlawrev-3979	1812	24	ii	ii	PROPN
inlawrev-3979	1812	25	of	of	ADP
inlawrev-3979	1812	26	its	its	PRON
inlawrev-3979	1812	27	apartment	apartment	NOUN
inlawrev-3979	1812	28	complex	complex	NOUN
inlawrev-3979	1812	29	located	locate	VERB
inlawrev-3979	1812	30	in	in	ADP
inlawrev-3979	1812	31	portage	portage	NOUN
inlawrev-3979	1812	32	,	,	PUNCT
inlawrev-3979	1812	33	indiana	indiana	PROPN
inlawrev-3979	1812	34	.	.	PUNCT
inlawrev-3979	1813	1	573	573	NUM
inlawrev-3979	1813	2	phase	phase	NOUN
inlawrev-3979	1813	3	ii	ii	NOUN
inlawrev-3979	1813	4	of	of	ADP
inlawrev-3979	1813	5	the	the	DET
inlawrev-3979	1813	6	apartment	apartment	NOUN
inlawrev-3979	1813	7	complex	complex	NOUN
inlawrev-3979	1813	8	at	at	ADP
inlawrev-3979	1813	9	issue	issue	NOUN
inlawrev-3979	1813	10	,	,	PUNCT
inlawrev-3979	1813	11	port	port	NOUN
inlawrev-3979	1813	12	crossing	crossing	NOUN
inlawrev-3979	1813	13	,	,	PUNCT
inlawrev-3979	1813	14	contained	contain	VERB
inlawrev-3979	1813	15	a	a	DET
inlawrev-3979	1813	16	portion	portion	NOUN
inlawrev-3979	1813	17	of	of	ADP
inlawrev-3979	1813	18	low	low	ADJ
inlawrev-3979	1813	19	-	-	PUNCT
inlawrev-3979	1813	20	income	income	NOUN
inlawrev-3979	1813	21	housing	housing	NOUN
inlawrev-3979	1813	22	subject	subject	NOUN
inlawrev-3979	1813	23	to	to	ADP
inlawrev-3979	1813	24	the	the	DET
inlawrev-3979	1813	25	lihtc	lihtc	ADJ
inlawrev-3979	1813	26	program.574	program.574	NOUN
inlawrev-3979	1813	27	pedcor	pedcor	NOUN
inlawrev-3979	1813	28	claimed	claim	VERB
inlawrev-3979	1813	29	that	that	SCONJ
inlawrev-3979	1813	30	the	the	DET
inlawrev-3979	1813	31	complex	complex	NOUN
inlawrev-3979	1813	32	was	be	AUX
inlawrev-3979	1813	33	entitled	entitle	VERB
inlawrev-3979	1813	34	to	to	ADP
inlawrev-3979	1813	35	a	a	DET
inlawrev-3979	1813	36	28.28	28.28	NUM
inlawrev-3979	1813	37	%	%	NOUN
inlawrev-3979	1813	38	obsolescence	obsolescence	NOUN
inlawrev-3979	1813	39	adjustment	adjustment	NOUN
inlawrev-3979	1813	40	.	.	PUNCT
inlawrev-3979	1814	1	575	575	NUM
inlawrev-3979	1814	2	pedcor	pedcor	NOUN
inlawrev-3979	1814	3	calculated	calculate	VERB
inlawrev-3979	1814	4	this	this	DET
inlawrev-3979	1814	5	percentage	percentage	NOUN
inlawrev-3979	1814	6	by	by	ADP
inlawrev-3979	1814	7	"	"	PUNCT
inlawrev-3979	1814	8	averaging	average	VERB
inlawrev-3979	1814	9	the	the	DET
inlawrev-3979	1814	10	amount	amount	NOUN
inlawrev-3979	1814	11	of	of	ADP
inlawrev-3979	1814	12	obsolescence	obsolescence	NOUN
inlawrev-3979	1814	13	it	it	PRON
inlawrev-3979	1814	14	asserts	assert	VERB
inlawrev-3979	1814	15	is	be	AUX
inlawrev-3979	1814	16	present	present	ADJ
inlawrev-3979	1814	17	in	in	ADP
inlawrev-3979	1814	18	the	the	DET
inlawrev-3979	1814	19	property	property	NOUN
inlawrev-3979	1814	20	from	from	ADP
inlawrev-3979	1814	21	1998	1998	NUM
inlawrev-3979	1814	22	through	through	ADP
inlawrev-3979	1814	23	2027	2027	NUM
inlawrev-3979	1814	24	.	.	PUNCT
inlawrev-3979	1815	1	"	"	PUNCT
inlawrev-3979	1816	1	576	576	NUM
inlawrev-3979	1816	2	according	accord	VERB
inlawrev-3979	1816	3	to	to	ADP
inlawrev-3979	1816	4	pedcor	pedcor	NOUN
inlawrev-3979	1816	5	's	's	PART
inlawrev-3979	1816	6	testimony	testimony	NOUN
inlawrev-3979	1816	7	,	,	PUNCT
inlawrev-3979	1816	8	the	the	DET
inlawrev-3979	1816	9	obsolescence	obsolescence	NOUN
inlawrev-3979	1816	10	for	for	ADP
inlawrev-3979	1816	11	these	these	DET
inlawrev-3979	1816	12	years	year	NOUN
inlawrev-3979	1816	13	was	be	AUX
inlawrev-3979	1816	14	averaged	average	VERB
inlawrev-3979	1816	15	throughout	throughout	ADP
inlawrev-3979	1816	16	the	the	DET
inlawrev-3979	1816	17	deed	deed	NOUN
inlawrev-3979	1816	18	restriction	restriction	NOUN
inlawrev-3979	1816	19	term	term	NOUN
inlawrev-3979	1816	20	so	so	SCONJ
inlawrev-3979	1816	21	that	that	SCONJ
inlawrev-3979	1816	22	it	it	PRON
inlawrev-3979	1816	23	would	would	AUX
inlawrev-3979	1816	24	not	not	PART
inlawrev-3979	1816	25	have	have	VERB
inlawrev-3979	1816	26	to	to	PART
inlawrev-3979	1816	27	come	come	VERB
inlawrev-3979	1816	28	to	to	ADP
inlawrev-3979	1816	29	an	an	DET
inlawrev-3979	1816	30	administrative	administrative	ADJ
inlawrev-3979	1816	31	hearing	hearing	NOUN
inlawrev-3979	1816	32	every	every	DET
inlawrev-3979	1816	33	year	year	NOUN
inlawrev-3979	1816	34	.	.	PUNCT
inlawrev-3979	1817	1	577	577	NUM
inlawrev-3979	1817	2	however	however	ADV
inlawrev-3979	1817	3	,	,	PUNCT
inlawrev-3979	1817	4	in	in	ADP
inlawrev-3979	1817	5	using	use	VERB
inlawrev-3979	1817	6	this	this	DET
inlawrev-3979	1817	7	"	"	PUNCT
inlawrev-3979	1817	8	easier	easy	ADJ
inlawrev-3979	1817	9	"	"	PUNCT
inlawrev-3979	1817	10	method	method	NOUN
inlawrev-3979	1817	11	,	,	PUNCT
inlawrev-3979	1817	12	pedcor	pedcor	NOUN
inlawrev-3979	1817	13	"	"	PUNCT
inlawrev-3979	1817	14	failed	fail	VERB
inlawrev-3979	1817	15	to	to	PART
inlawrev-3979	1817	16	provide	provide	VERB
inlawrev-3979	1817	17	a	a	DET
inlawrev-3979	1817	18	quantification	quantification	NOUN
inlawrev-3979	1817	19	that	that	PRON
inlawrev-3979	1817	20	complied	comply	VERB
inlawrev-3979	1817	21	with	with	ADP
inlawrev-3979	1817	22	the	the	DET
inlawrev-3979	1817	23	rule	rule	NOUN
inlawrev-3979	1817	24	of	of	ADP
inlawrev-3979	1817	25	law	law	NOUN
inlawrev-3979	1817	26	.	.	PUNCT
inlawrev-3979	1817	27	"	"	PUNCT
inlawrev-3979	1818	1	578	578	NUM
inlawrev-3979	1818	2	indiana	indiana	NOUN
inlawrev-3979	1818	3	bases	base	VERB
inlawrev-3979	1818	4	its	its	PRON
inlawrev-3979	1818	5	1998	1998	NUM
inlawrev-3979	1818	6	)	)	PUNCT
inlawrev-3979	1818	7	)	)	PUNCT
inlawrev-3979	1818	8	.	.	PUNCT
inlawrev-3979	1819	1	564	564	NUM
inlawrev-3979	1819	2	.	.	PUNCT
inlawrev-3979	1820	1	i	i	PRON
inlawrev-3979	1820	2	d.	d.	PROPN
inlawrev-3979	1820	3	(	(	PUNCT
inlawrev-3979	1820	4	citing	cite	VERB
inlawrev-3979	1820	5	miller	miller	PROPN
inlawrev-3979	1820	6	structures	structures	PROPN
inlawrev-3979	1820	7	,	,	PUNCT
inlawrev-3979	1820	8	inc	inc	PROPN
inlawrev-3979	1820	9	.	.	PROPN
inlawrev-3979	1820	10	v.	v.	ADP
inlawrev-3979	1820	11	state	state	PROPN
inlawrev-3979	1820	12	bd	bd	PROPN
inlawrev-3979	1820	13	.	.	PROPN
inlawrev-3979	1820	14	of	of	ADP
inlawrev-3979	1820	15	tax	tax	NOUN
inlawrev-3979	1820	16	comm'rs	comm'rs	NOUN
inlawrev-3979	1820	17	,	,	PUNCT
inlawrev-3979	1820	18	748	748	NUM
inlawrev-3979	1820	19	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1820	20	943	943	NUM
inlawrev-3979	1820	21	,	,	PUNCT
inlawrev-3979	1820	22	953	953	NUM
inlawrev-3979	1820	23	-	-	SYM
inlawrev-3979	1820	24	54	54	NUM
inlawrev-3979	1820	25	(	(	PUNCT
inlawrev-3979	1820	26	ind	ind	NOUN
inlawrev-3979	1820	27	.	.	PUNCT
inlawrev-3979	1821	1	tax	tax	PROPN
inlawrev-3979	1821	2	ct	ct	PROPN
inlawrev-3979	1821	3	.	.	PROPN
inlawrev-3979	1821	4	2001	2001	NUM
inlawrev-3979	1821	5	)	)	PUNCT
inlawrev-3979	1821	6	)	)	PUNCT
inlawrev-3979	1821	7	.	.	PUNCT
inlawrev-3979	1822	1	565	565	X
inlawrev-3979	1822	2	.	.	PUNCT
inlawrev-3979	1823	1	i	i	PRON
inlawrev-3979	1823	2	d.	d.	PROPN
inlawrev-3979	1823	3	(	(	PUNCT
inlawrev-3979	1823	4	citing	cite	VERB
inlawrev-3979	1823	5	clark	clark	NOUN
inlawrev-3979	1823	6	,	,	PUNCT
inlawrev-3979	1823	7	694	694	NUM
inlawrev-3979	1823	8	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1823	9	at	at	ADP
inlawrev-3979	1823	10	1242	1242	NUM
inlawrev-3979	1823	11	n.18	n.18	NOUN
inlawrev-3979	1823	12	)	)	PUNCT
inlawrev-3979	1823	13	.	.	PUNCT
inlawrev-3979	1824	1	566	566	NUM
inlawrev-3979	1824	2	.	.	PUNCT
inlawrev-3979	1825	1	i	i	PRON
inlawrev-3979	1825	2	d.	d.	PROPN
inlawrev-3979	1825	3	at*4	at*4	PROPN
inlawrev-3979	1825	4	-	-	PROPN
inlawrev-3979	1825	5	5	5	NUM
inlawrev-3979	1825	6	.	.	NUM
inlawrev-3979	1825	7	567	567	NUM
inlawrev-3979	1825	8	.	.	PUNCT
inlawrev-3979	1826	1	i	i	PRON
inlawrev-3979	1826	2	d.	d.	VERB
inlawrev-3979	1826	3	at	at	ADP
inlawrev-3979	1826	4	*	*	PROPN
inlawrev-3979	1826	5	4	4	NUM
inlawrev-3979	1826	6	.	.	NOUN
inlawrev-3979	1826	7	568	568	NUM
inlawrev-3979	1826	8	.	.	PUNCT
inlawrev-3979	1827	1	i	i	PRON
inlawrev-3979	1827	2	d.	d.	PROPN
inlawrev-3979	1827	3	569	569	NUM
inlawrev-3979	1827	4	.	.	PUNCT
inlawrev-3979	1828	1	i	i	PRON
inlawrev-3979	1828	2	d.	d.	PROPN
inlawrev-3979	1828	3	570	570	NUM
inlawrev-3979	1828	4	.	.	PUNCT
inlawrev-3979	1829	1	i	i	PRON
inlawrev-3979	1829	2	d.	d.	PROPN
inlawrev-3979	1829	3	at	at	ADP
inlawrev-3979	1829	4	*	*	PROPN
inlawrev-3979	1829	5	4	4	NUM
inlawrev-3979	1829	6	-	-	SYM
inlawrev-3979	1829	7	5	5	NUM
inlawrev-3979	1829	8	.	.	PUNCT
inlawrev-3979	1830	1	"	"	PUNCT
inlawrev-3979	1830	2	indeed	indeed	ADV
inlawrev-3979	1830	3	,	,	PUNCT
inlawrev-3979	1830	4	without	without	ADP
inlawrev-3979	1830	5	knowing	know	VERB
inlawrev-3979	1830	6	how	how	SCONJ
inlawrev-3979	1830	7	the	the	DET
inlawrev-3979	1830	8	number	number	NOUN
inlawrev-3979	1830	9	was	be	AUX
inlawrev-3979	1830	10	derived	derive	VERB
inlawrev-3979	1830	11	,	,	PUNCT
inlawrev-3979	1830	12	one	one	PRON
inlawrev-3979	1830	13	can	can	AUX
inlawrev-3979	1830	14	not	not	PART
inlawrev-3979	1830	15	determine	determine	VERB
inlawrev-3979	1830	16	,	,	PUNCT
inlawrev-3979	1830	17	at	at	ADP
inlawrev-3979	1830	18	the	the	DET
inlawrev-3979	1830	19	very	very	ADV
inlawrev-3979	1830	20	minimum	minimum	ADJ
inlawrev-3979	1830	21	,	,	PUNCT
inlawrev-3979	1830	22	if	if	SCONJ
inlawrev-3979	1830	23	pedcor	pedcor	NOUN
inlawrev-3979	1830	24	's	's	PART
inlawrev-3979	1830	25	'	'	PUNCT
inlawrev-3979	1830	26	math	math	NOUN
inlawrev-3979	1830	27	'	'	PUNCT
inlawrev-3979	1830	28	is	be	AUX
inlawrev-3979	1830	29	correct	correct	ADJ
inlawrev-3979	1830	30	.	.	PUNCT
inlawrev-3979	1830	31	"	"	PUNCT
inlawrev-3979	1831	1	i	i	PRON
inlawrev-3979	1831	2	d.	d.	VERB
inlawrev-3979	1831	3	at	at	ADP
inlawrev-3979	1831	4	*	*	PROPN
inlawrev-3979	1831	5	4	4	NUM
inlawrev-3979	1831	6	n.l	n.l	PROPN
inlawrev-3979	1831	7	1	1	NUM
inlawrev-3979	1831	8	.	.	X
inlawrev-3979	1831	9	571	571	NUM
inlawrev-3979	1831	10	.	.	PUNCT
inlawrev-3979	1832	1	i	i	PRON
inlawrev-3979	1832	2	d	d	PROPN
inlawrev-3979	1832	3	..	..	PUNCT
inlawrev-3979	1832	4	572	572	NUM
inlawrev-3979	1832	5	.	.	PUNCT
inlawrev-3979	1833	1	i	i	PRON
inlawrev-3979	1833	2	d.	d.	PROPN
inlawrev-3979	1833	3	at*5	at*5	PROPN
inlawrev-3979	1833	4	.	.	PUNCT
inlawrev-3979	1834	1	573	573	NUM
inlawrev-3979	1834	2	.	.	PUNCT
inlawrev-3979	1835	1	pedcor//	pedcor//	PROPN
inlawrev-3979	1835	2	,	,	PUNCT
inlawrev-3979	1835	3	no	no	NOUN
inlawrev-3979	1835	4	.	.	PUNCT
inlawrev-3979	1835	5	49a10	49a10	NUM
inlawrev-3979	1835	6	-	-	SYM
inlawrev-3979	1835	7	0206	0206	NUM
inlawrev-3979	1835	8	-	-	PUNCT
inlawrev-3979	1835	9	ta-65	ta-65	NUM
inlawrev-3979	1835	10	,	,	PUNCT
inlawrev-3979	1835	11	2007	2007	NUM
inlawrev-3979	1835	12	wl	wl	NOUN
inlawrev-3979	1835	13	1364426	1364426	NUM
inlawrev-3979	1835	14	,	,	PUNCT
inlawrev-3979	1835	15	at	at	ADP
inlawrev-3979	1835	16	*	*	NOUN
inlawrev-3979	1835	17	1	1	NUM
inlawrev-3979	1835	18	(	(	PUNCT
inlawrev-3979	1835	19	ind	ind	NOUN
inlawrev-3979	1835	20	.	.	PUNCT
inlawrev-3979	1836	1	tax	tax	PROPN
inlawrev-3979	1837	1	ct	ct	PROPN
inlawrev-3979	1837	2	.	.	PUNCT
inlawrev-3979	1838	1	may	may	AUX
inlawrev-3979	1838	2	9	9	NUM
inlawrev-3979	1838	3	,	,	PUNCT
inlawrev-3979	1838	4	2007	2007	NUM
inlawrev-3979	1838	5	)	)	PUNCT
inlawrev-3979	1838	6	.	.	PUNCT
inlawrev-3979	1839	1	574	574	NUM
inlawrev-3979	1839	2	.	.	PUNCT
inlawrev-3979	1840	1	i	i	PRON
inlawrev-3979	1840	2	d.	d.	PROPN
inlawrev-3979	1840	3	575	575	NUM
inlawrev-3979	1840	4	.	.	PUNCT
inlawrev-3979	1841	1	i	i	PRON
inlawrev-3979	1841	2	d.	d.	PROPN
inlawrev-3979	1841	3	at*3	at*3	PROPN
inlawrev-3979	1841	4	.	.	PUNCT
inlawrev-3979	1842	1	576	576	NUM
inlawrev-3979	1842	2	.	.	PUNCT
inlawrev-3979	1843	1	i	i	PRON
inlawrev-3979	1843	2	d.	d.	PROPN
inlawrev-3979	1843	3	(	(	PUNCT
inlawrev-3979	1843	4	footnote	footnote	VERB
inlawrev-3979	1843	5	omitted	omit	VERB
inlawrev-3979	1843	6	)	)	PUNCT
inlawrev-3979	1843	7	(	(	PUNCT
inlawrev-3979	1843	8	citing	cite	VERB
inlawrev-3979	1843	9	cert	cert	NOUN
inlawrev-3979	1843	10	.	.	PUNCT
inlawrev-3979	1844	1	admin	admin	PROPN
inlawrev-3979	1844	2	r.	r.	PROPN
inlawrev-3979	1844	3	at	at	ADP
inlawrev-3979	1844	4	410	410	NUM
inlawrev-3979	1844	5	)	)	PUNCT
inlawrev-3979	1844	6	.	.	PUNCT
inlawrev-3979	1845	1	577	577	NUM
inlawrev-3979	1845	2	.	.	PUNCT
inlawrev-3979	1846	1	i	i	PRON
inlawrev-3979	1846	2	d.	d.	PROPN
inlawrev-3979	1846	3	(	(	PUNCT
inlawrev-3979	1846	4	citing	cite	VERB
inlawrev-3979	1846	5	cert	cert	NOUN
inlawrev-3979	1846	6	.	.	PUNCT
inlawrev-3979	1847	1	admin	admin	PROPN
inlawrev-3979	1847	2	r.	r.	PROPN
inlawrev-3979	1847	3	at	at	ADP
inlawrev-3979	1847	4	576	576	NUM
inlawrev-3979	1847	5	)	)	PUNCT
inlawrev-3979	1847	6	.	.	PUNCT
inlawrev-3979	1848	1	578	578	NUM
inlawrev-3979	1848	2	.	.	PUNCT
inlawrev-3979	1849	1	i	i	PRON
inlawrev-3979	1849	2	d.	d.	PROPN
inlawrev-3979	1849	3	1320	1320	NUM
inlawrev-3979	1849	4	indiana	indiana	PROPN
inlawrev-3979	1849	5	law	law	PROPN
inlawrev-3979	1849	6	review	review	NOUN
inlawrev-3979	1849	7	[	[	X
inlawrev-3979	1849	8	vol	vol	NOUN
inlawrev-3979	1849	9	.	.	PUNCT
inlawrev-3979	1850	1	41:1271	41:1271	NOUN
inlawrev-3979	1850	2	assessments	assessment	NOUN
inlawrev-3979	1850	3	on	on	ADP
inlawrev-3979	1850	4	the	the	DET
inlawrev-3979	1850	5	property	property	NOUN
inlawrev-3979	1850	6	's	's	PART
inlawrev-3979	1850	7	condition	condition	NOUN
inlawrev-3979	1850	8	on	on	ADP
inlawrev-3979	1850	9	the	the	DET
inlawrev-3979	1850	10	assessment	assessment	NOUN
inlawrev-3979	1850	11	date	date	NOUN
inlawrev-3979	1850	12	.	.	PUNCT
inlawrev-3979	1851	1	519	519	NUM
inlawrev-3979	1851	2	the	the	DET
inlawrev-3979	1851	3	use	use	NOUN
inlawrev-3979	1851	4	of	of	ADP
inlawrev-3979	1851	5	this	this	DET
inlawrev-3979	1851	6	average	average	NOUN
inlawrev-3979	1851	7	failed	fail	VERB
inlawrev-3979	1851	8	to	to	PART
inlawrev-3979	1851	9	provide	provide	VERB
inlawrev-3979	1851	10	an	an	DET
inlawrev-3979	1851	11	accurate	accurate	ADJ
inlawrev-3979	1851	12	reflection	reflection	NOUN
inlawrev-3979	1851	13	of	of	ADP
inlawrev-3979	1851	14	the	the	DET
inlawrev-3979	1851	15	phase	phase	NOUN
inlawrev-3979	1851	16	ii	ii	NOUN
inlawrev-3979	1851	17	'	'	PART
inlawrev-3979	1851	18	s	s	NOUN
inlawrev-3979	1851	19	obsolescence	obsolescence	NOUN
inlawrev-3979	1851	20	as	as	ADP
inlawrev-3979	1851	21	of	of	ADP
inlawrev-3979	1851	22	the	the	DET
inlawrev-3979	1851	23	march	march	PROPN
inlawrev-3979	1851	24	1	1	NUM
inlawrev-3979	1851	25	,	,	PUNCT
inlawrev-3979	1851	26	1998	1998	NUM
inlawrev-3979	1851	27	assessment	assessment	NOUN
inlawrev-3979	1851	28	date	date	NOUN
inlawrev-3979	1851	29	.	.	PUNCT
inlawrev-3979	1852	1	580	580	NUM
inlawrev-3979	1852	2	however	however	ADV
inlawrev-3979	1852	3	,	,	PUNCT
inlawrev-3979	1852	4	even	even	ADV
inlawrev-3979	1852	5	if	if	SCONJ
inlawrev-3979	1852	6	pedcor	pedcor	NOUN
inlawrev-3979	1852	7	's	's	PART
inlawrev-3979	1852	8	method	method	NOUN
inlawrev-3979	1852	9	were	be	AUX
inlawrev-3979	1852	10	used	use	VERB
inlawrev-3979	1852	11	,	,	PUNCT
inlawrev-3979	1852	12	no	no	DET
inlawrev-3979	1852	13	obsolescence	obsolescence	NOUN
inlawrev-3979	1852	14	would	would	AUX
inlawrev-3979	1852	15	be	be	AUX
inlawrev-3979	1852	16	found	find	VERB
inlawrev-3979	1852	17	because	because	SCONJ
inlawrev-3979	1852	18	the	the	DET
inlawrev-3979	1852	19	tax	tax	NOUN
inlawrev-3979	1852	20	credits	credit	NOUN
inlawrev-3979	1852	21	received	receive	VERB
inlawrev-3979	1852	22	for	for	ADP
inlawrev-3979	1852	23	1998	1998	NUM
inlawrev-3979	1852	24	outweighed	outweighed	ADJ
inlawrev-3979	1852	25	pedcor	pedcor	NOUN
inlawrev-3979	1852	26	's	's	PART
inlawrev-3979	1852	27	loss	loss	NOUN
inlawrev-3979	1852	28	of	of	ADP
inlawrev-3979	1852	29	income	income	NOUN
inlawrev-3979	1852	30	due	due	ADP
inlawrev-3979	1852	31	to	to	ADP
inlawrev-3979	1852	32	the	the	DET
inlawrev-3979	1852	33	rental	rental	ADJ
inlawrev-3979	1852	34	restrictions	restriction	NOUN
inlawrev-3979	1852	35	.	.	PUNCT
inlawrev-3979	1853	1	581	581	NUM
inlawrev-3979	1853	2	based	base	VERB
inlawrev-3979	1853	3	on	on	ADP
inlawrev-3979	1853	4	the	the	DET
inlawrev-3979	1853	5	record	record	NOUN
inlawrev-3979	1853	6	's	's	PART
inlawrev-3979	1853	7	entirety	entirety	NOUN
inlawrev-3979	1853	8	,	,	PUNCT
inlawrev-3979	1853	9	the	the	DET
inlawrev-3979	1853	10	btr	btr	PROPN
inlawrev-3979	1853	11	's	's	PART
inlawrev-3979	1853	12	final	final	ADJ
inlawrev-3979	1853	13	determination	determination	NOUN
inlawrev-3979	1853	14	was	be	AUX
inlawrev-3979	1853	15	supported	support	VERB
inlawrev-3979	1853	16	by	by	ADP
inlawrev-3979	1853	17	substantial	substantial	ADJ
inlawrev-3979	1853	18	evidence	evidence	NOUN
inlawrev-3979	1853	19	.	.	PUNCT
inlawrev-3979	1854	1	582	582	NUM
inlawrev-3979	1854	2	pedcor	pedcor	NOUN
inlawrev-3979	1854	3	initiated	initiate	VERB
inlawrev-3979	1854	4	a	a	DET
inlawrev-3979	1854	5	separate	separate	ADJ
inlawrev-3979	1854	6	action	action	NOUN
inlawrev-3979	1854	7	on	on	ADP
inlawrev-3979	1854	8	june	june	PROPN
inlawrev-3979	1854	9	4	4	NUM
inlawrev-3979	1854	10	,	,	PUNCT
inlawrev-3979	1854	11	2002	2002	NUM
inlawrev-3979	1854	12	,	,	PUNCT
inlawrev-3979	1854	13	in	in	ADP
inlawrev-3979	1854	14	pedcor	pedcor	NOUN
inlawrev-3979	1854	15	iii	iii	NOUN
inlawrev-3979	1854	16	to	to	PART
inlawrev-3979	1854	17	appeal	appeal	VERB
inlawrev-3979	1854	18	the	the	DET
inlawrev-3979	1854	19	march	march	PROPN
inlawrev-3979	1854	20	1	1	NUM
inlawrev-3979	1854	21	,	,	PUNCT
inlawrev-3979	1854	22	1998	1998	NUM
inlawrev-3979	1854	23	assessment	assessment	NOUN
inlawrev-3979	1854	24	of	of	ADP
inlawrev-3979	1854	25	phase	phase	NOUN
inlawrev-3979	1854	26	in	in	ADV
inlawrev-3979	1854	27	of	of	ADP
inlawrev-3979	1854	28	the	the	DET
inlawrev-3979	1854	29	port	port	NOUN
inlawrev-3979	1854	30	crossing	crossing	NOUN
inlawrev-3979	1854	31	apartment	apartment	NOUN
inlawrev-3979	1854	32	complex	complex	NOUN
inlawrev-3979	1854	33	.	.	PUNCT
inlawrev-3979	1855	1	583	583	NUM
inlawrev-3979	1855	2	like	like	INTJ
inlawrev-3979	1855	3	phase	phase	NOUN
inlawrev-3979	1855	4	ii	ii	NOUN
inlawrev-3979	1855	5	,	,	PUNCT
inlawrev-3979	1855	6	phase	phase	NOUN
inlawrev-3979	1855	7	iii	iii	NUM
inlawrev-3979	1855	8	contained	contain	VERB
inlawrev-3979	1855	9	a	a	DET
inlawrev-3979	1855	10	portion	portion	NOUN
inlawrev-3979	1855	11	of	of	ADP
inlawrev-3979	1855	12	low	low	ADJ
inlawrev-3979	1855	13	-	-	PUNCT
inlawrev-3979	1855	14	income	income	NOUN
inlawrev-3979	1855	15	housing	housing	NOUN
inlawrev-3979	1855	16	subject	subject	NOUN
inlawrev-3979	1855	17	to	to	ADP
inlawrev-3979	1855	18	tax	tax	NOUN
inlawrev-3979	1855	19	credits	credit	NOUN
inlawrev-3979	1855	20	under	under	ADP
inlawrev-3979	1855	21	the	the	DET
inlawrev-3979	1855	22	lihtc	lihtc	NOUN
inlawrev-3979	1855	23	program.584	program.584	NOUN
inlawrev-3979	1855	24	the	the	DET
inlawrev-3979	1855	25	evidence	evidence	NOUN
inlawrev-3979	1855	26	pedcor	pedcor	NOUN
inlawrev-3979	1855	27	presented	present	VERB
inlawrev-3979	1855	28	to	to	PART
inlawrev-3979	1855	29	support	support	VERB
inlawrev-3979	1855	30	its	its	PRON
inlawrev-3979	1855	31	obsolescence	obsolescence	NOUN
inlawrev-3979	1855	32	calculation	calculation	NOUN
inlawrev-3979	1855	33	of	of	ADP
inlawrev-3979	1855	34	17.19	17.19	NUM
inlawrev-3979	1855	35	%	%	NOUN
inlawrev-3979	1855	36	in	in	ADP
inlawrev-3979	1855	37	a	a	DET
inlawrev-3979	1855	38	three	three	NUM
inlawrev-3979	1855	39	-	-	PUNCT
inlawrev-3979	1855	40	page	page	NOUN
inlawrev-3979	1855	41	worksheet	worksheet	NOUN
inlawrev-3979	1855	42	involved	involve	VERB
inlawrev-3979	1855	43	the	the	DET
inlawrev-3979	1855	44	same	same	ADJ
inlawrev-3979	1855	45	methodology	methodology	NOUN
inlawrev-3979	1855	46	pedcor	pedcor	NOUN
inlawrev-3979	1855	47	used	use	VERB
inlawrev-3979	1855	48	to	to	PART
inlawrev-3979	1855	49	quantify	quantify	VERB
inlawrev-3979	1855	50	obsolescence	obsolescence	NOUN
inlawrev-3979	1855	51	for	for	ADP
inlawrev-3979	1855	52	the	the	DET
inlawrev-3979	1855	53	lakeview	lakeview	NOUN
inlawrev-3979	1855	54	apartments	apartment	NOUN
inlawrev-3979	1855	55	in	in	ADP
inlawrev-3979	1855	56	pedcor	pedcor	NOUN
inlawrev-3979	1855	57	7	7	NUM
inlawrev-3979	1855	58	.	.	NOUN
inlawrev-3979	1855	59	585	585	NUM
inlawrev-3979	1855	60	the	the	DET
inlawrev-3979	1855	61	tax	tax	NOUN
inlawrev-3979	1855	62	court	court	NOUN
inlawrev-3979	1855	63	did	do	AUX
inlawrev-3979	1855	64	not	not	PART
inlawrev-3979	1855	65	address	address	VERB
inlawrev-3979	1855	66	pedcor	pedcor	NOUN
inlawrev-3979	1855	67	's	's	PART
inlawrev-3979	1855	68	attempt	attempt	NOUN
inlawrev-3979	1855	69	to	to	PART
inlawrev-3979	1855	70	quantify	quantify	VERB
inlawrev-3979	1855	71	the	the	DET
inlawrev-3979	1855	72	applicable	applicable	ADJ
inlawrev-3979	1855	73	obsolescence	obsolescence	NOUN
inlawrev-3979	1855	74	based	base	VERB
inlawrev-3979	1855	75	on	on	ADP
inlawrev-3979	1855	76	an	an	DET
inlawrev-3979	1855	77	average	average	NOUN
inlawrev-3979	1855	78	of	of	ADP
inlawrev-3979	1855	79	obsolescence	obsolescence	NOUN
inlawrev-3979	1855	80	computed	compute	VERB
inlawrev-3979	1855	81	for	for	ADP
inlawrev-3979	1855	82	future	future	ADJ
inlawrev-3979	1855	83	years	year	NOUN
inlawrev-3979	1855	84	because	because	SCONJ
inlawrev-3979	1855	85	of	of	ADP
inlawrev-3979	1855	86	its	its	PRON
inlawrev-3979	1855	87	rejection	rejection	NOUN
inlawrev-3979	1855	88	of	of	ADP
inlawrev-3979	1855	89	this	this	DET
inlawrev-3979	1855	90	methodology	methodology	NOUN
inlawrev-3979	1855	91	in	in	ADP
inlawrev-3979	1855	92	pedcor	pedcor	NOUN
inlawrev-3979	1855	93	//	//	PROPN
inlawrev-3979	1855	94	,	,	PUNCT
inlawrev-3979	1855	95	discussed	discuss	VERB
inlawrev-3979	1855	96	supra	supra	NOUN
inlawrev-3979	1855	97	,	,	PUNCT
inlawrev-3979	1855	98	and	and	CCONJ
inlawrev-3979	1855	99	pedcor	pedcor	NOUN
inlawrev-3979	1855	100	iv	iv	NUM
inlawrev-3979	1855	101	,	,	PUNCT
inlawrev-3979	1855	102	discussed	discuss	VERB
inlawrev-3979	1855	103	infra	infra	NOUN
inlawrev-3979	1855	104	.	.	PUNCT
inlawrev-3979	1856	1	5	5	NUM
inlawrev-3979	1856	2	*	*	SYM
inlawrev-3979	1856	3	6	6	NUM
inlawrev-3979	1856	4	additionally	additionally	ADV
inlawrev-3979	1856	5	,	,	PUNCT
inlawrev-3979	1856	6	for	for	ADP
inlawrev-3979	1856	7	the	the	DET
inlawrev-3979	1856	8	same	same	ADJ
inlawrev-3979	1856	9	reasons	reason	NOUN
inlawrev-3979	1856	10	stated	state	VERB
inlawrev-3979	1856	11	in	in	ADP
inlawrev-3979	1856	12	pedcor	pedcor	NOUN
inlawrev-3979	1856	13	/	/	SYM
inlawrev-3979	1856	14	,	,	PUNCT
inlawrev-3979	1856	15	the	the	DET
inlawrev-3979	1856	16	tax	tax	NOUN
inlawrev-3979	1856	17	court	court	NOUN
inlawrev-3979	1856	18	found	find	VERB
inlawrev-3979	1856	19	the	the	DET
inlawrev-3979	1856	20	btr	btr	PROPN
inlawrev-3979	1856	21	properly	properly	ADV
inlawrev-3979	1856	22	rejected	reject	VERB
inlawrev-3979	1856	23	pedcor	pedcor	NOUN
inlawrev-3979	1856	24	's	's	PART
inlawrev-3979	1856	25	obsolescence	obsolescence	NOUN
inlawrev-3979	1856	26	adjustment	adjustment	NOUN
inlawrev-3979	1856	27	claim	claim	NOUN
inlawrev-3979	1856	28	.	.	PUNCT
inlawrev-3979	1857	1	587	587	NUM
inlawrev-3979	1857	2	the	the	DET
inlawrev-3979	1857	3	evidence	evidence	NOUN
inlawrev-3979	1857	4	was	be	AUX
inlawrev-3979	1857	5	not	not	PART
inlawrev-3979	1857	6	probative	probative	ADJ
inlawrev-3979	1857	7	,	,	PUNCT
inlawrev-3979	1857	8	because	because	SCONJ
inlawrev-3979	1857	9	the	the	DET
inlawrev-3979	1857	10	evidence	evidence	NOUN
inlawrev-3979	1857	11	consisted	consist	VERB
inlawrev-3979	1857	12	only	only	ADV
inlawrev-3979	1857	13	of	of	ADP
inlawrev-3979	1857	14	conclusory	conclusory	ADJ
inlawrev-3979	1857	15	statements	statement	NOUN
inlawrev-3979	1857	16	due	due	ADP
inlawrev-3979	1857	17	to	to	PART
inlawrev-3979	1857	18	pedcor	pedcor	VERB
inlawrev-3979	1857	19	's	's	PART
inlawrev-3979	1857	20	failure	failure	NOUN
inlawrev-3979	1857	21	to	to	PART
inlawrev-3979	1857	22	explain	explain	VERB
inlawrev-3979	1857	23	every	every	DET
inlawrev-3979	1857	24	element	element	NOUN
inlawrev-3979	1857	25	of	of	ADP
inlawrev-3979	1857	26	its	its	PRON
inlawrev-3979	1857	27	analysis	analysis	NOUN
inlawrev-3979	1857	28	,	,	PUNCT
inlawrev-3979	1857	29	lay	lie	VERB
inlawrev-3979	1857	30	a	a	DET
inlawrev-3979	1857	31	foundation	foundation	NOUN
inlawrev-3979	1857	32	regarding	regard	VERB
inlawrev-3979	1857	33	the	the	DET
inlawrev-3979	1857	34	obsolescence	obsolescence	NOUN
inlawrev-3979	1857	35	quantification	quantification	NOUN
inlawrev-3979	1857	36	methodology	methodology	NOUN
inlawrev-3979	1857	37	utilized	utilize	VERB
inlawrev-3979	1857	38	,	,	PUNCT
inlawrev-3979	1857	39	or	or	CCONJ
inlawrev-3979	1857	40	explain	explain	VERB
inlawrev-3979	1857	41	the	the	DET
inlawrev-3979	1857	42	present	present	ADJ
inlawrev-3979	1857	43	value	value	NOUN
inlawrev-3979	1857	44	calculation	calculation	NOUN
inlawrev-3979	1857	45	or	or	CCONJ
inlawrev-3979	1857	46	capitalization	capitalization	NOUN
inlawrev-3979	1857	47	rate	rate	NOUN
inlawrev-3979	1857	48	.	.	PUNCT
inlawrev-3979	1858	1	588	588	NUM
inlawrev-3979	1858	2	lastly	lastly	ADV
inlawrev-3979	1858	3	,	,	PUNCT
inlawrev-3979	1858	4	pedcor	pedcor	NOUN
inlawrev-3979	1858	5	initiated	initiate	VERB
inlawrev-3979	1858	6	the	the	DET
inlawrev-3979	1858	7	action	action	NOUN
inlawrev-3979	1858	8	involved	involve	VERB
inlawrev-3979	1858	9	in	in	ADP
inlawrev-3979	1858	10	pedcor	pedcor	NOUN
inlawrev-3979	1858	11	iv	iv	NOUN
inlawrev-3979	1858	12	on	on	ADP
inlawrev-3979	1858	13	may	may	PROPN
inlawrev-3979	1858	14	30	30	NUM
inlawrev-3979	1858	15	,	,	PUNCT
inlawrev-3979	1858	16	2002	2002	NUM
inlawrev-3979	1858	17	,	,	PUNCT
inlawrev-3979	1858	18	appealing	appeal	VERB
inlawrev-3979	1858	19	the	the	DET
inlawrev-3979	1858	20	march	march	PROPN
inlawrev-3979	1858	21	1	1	NUM
inlawrev-3979	1858	22	,	,	PUNCT
inlawrev-3979	1858	23	1998	1998	NUM
inlawrev-3979	1858	24	assessment	assessment	NOUN
inlawrev-3979	1858	25	of	of	ADP
inlawrev-3979	1858	26	an	an	DET
inlawrev-3979	1858	27	apartment	apartment	NOUN
inlawrev-3979	1858	28	complex	complex	NOUN
inlawrev-3979	1858	29	located	locate	VERB
inlawrev-3979	1858	30	in	in	ADP
inlawrev-3979	1858	31	seymour	seymour	PROPN
inlawrev-3979	1858	32	,	,	PUNCT
inlawrev-3979	1858	33	indiana	indiana	PROPN
inlawrev-3979	1858	34	.	.	PUNCT
inlawrev-3979	1859	1	589	589	NUM
inlawrev-3979	1859	2	the	the	DET
inlawrev-3979	1859	3	apartment	apartment	NOUN
inlawrev-3979	1859	4	complex	complex	NOUN
inlawrev-3979	1859	5	,	,	PUNCT
inlawrev-3979	1859	6	sycamore	sycamore	NOUN
inlawrev-3979	1859	7	springs	spring	NOUN
inlawrev-3979	1859	8	,	,	PUNCT
inlawrev-3979	1859	9	consisted	consist	VERB
inlawrev-3979	1859	10	of	of	ADP
inlawrev-3979	1859	11	two	two	NUM
inlawrev-3979	1859	12	phases	phase	NOUN
inlawrev-3979	1859	13	.	.	PUNCT
inlawrev-3979	1860	1	590	590	NUM
inlawrev-3979	1860	2	phase	phase	NOUN
inlawrev-3979	1860	3	i	i	PRON
inlawrev-3979	1860	4	was	be	AUX
inlawrev-3979	1860	5	designed	design	VERB
inlawrev-3979	1860	6	as	as	ADP
inlawrev-3979	1860	7	low	low	ADJ
inlawrev-3979	1860	8	-	-	PUNCT
inlawrev-3979	1860	9	income	income	NOUN
inlawrev-3979	1860	10	housing	housing	NOUN
inlawrev-3979	1860	11	under	under	ADP
inlawrev-3979	1860	12	the	the	DET
inlawrev-3979	1860	13	lihtc	lihtc	ADJ
inlawrev-3979	1860	14	program	program	NOUN
inlawrev-3979	1860	15	and	and	CCONJ
inlawrev-3979	1860	16	was	be	AUX
inlawrev-3979	1860	17	completed	complete	VERB
inlawrev-3979	1860	18	in	in	ADP
inlawrev-3979	1860	19	early	early	ADJ
inlawrev-3979	1860	20	1998	1998	NUM
inlawrev-3979	1860	21	,	,	PUNCT
inlawrev-3979	1860	22	while	while	SCONJ
inlawrev-3979	1860	23	phase	phase	NOUN
inlawrev-3979	1860	24	ii	ii	PROPN
inlawrev-3979	1860	25	was	be	AUX
inlawrev-3979	1860	26	not	not	PART
inlawrev-3979	1860	27	low	low	ADJ
inlawrev-3979	1860	28	-	-	PUNCT
inlawrev-3979	1860	29	income	income	NOUN
inlawrev-3979	1860	30	housing	housing	NOUN
inlawrev-3979	1860	31	.	.	PUNCT
inlawrev-3979	1861	1	591	591	NUM
inlawrev-3979	1861	2	pedcor	pedcor	NOUN
inlawrev-3979	1861	3	claimed	claim	VERB
inlawrev-3979	1861	4	the	the	DET
inlawrev-3979	1861	5	complex	complex	NOUN
inlawrev-3979	1861	6	was	be	AUX
inlawrev-3979	1861	7	entitled	entitle	VERB
inlawrev-3979	1861	8	to	to	ADP
inlawrev-3979	1861	9	a	a	DET
inlawrev-3979	1861	10	30.39	30.39	NUM
inlawrev-3979	1861	11	%	%	NOUN
inlawrev-3979	1861	12	obsolescence	obsolescence	NOUN
inlawrev-3979	1861	13	adjustment	adjustment	NOUN
inlawrev-3979	1861	14	based	base	VERB
inlawrev-3979	1861	15	on	on	ADP
inlawrev-3979	1861	16	an	an	DET
inlawrev-3979	1861	17	average	average	ADJ
inlawrev-3979	1861	18	derived	derive	VERB
inlawrev-3979	1861	19	by	by	ADP
inlawrev-3979	1861	20	determining	determine	VERB
inlawrev-3979	1861	21	the	the	DET
inlawrev-3979	1861	22	amount	amount	NOUN
inlawrev-3979	1861	23	of	of	ADP
inlawrev-3979	1861	24	579	579	NUM
inlawrev-3979	1861	25	.	.	PUNCT
inlawrev-3979	1862	1	i	i	PRON
inlawrev-3979	1862	2	d.	d.	PROPN
inlawrev-3979	1862	3	(	(	PUNCT
inlawrev-3979	1862	4	citing	cite	VERB
inlawrev-3979	1862	5	pedcor	pedcor	NOUN
inlawrev-3979	1862	6	invs.-1990	invs.-1990	PROPN
inlawrev-3979	1862	7	-	-	PUNCT
inlawrev-3979	1862	8	xiii	xiii	PROPN
inlawrev-3979	1862	9	,	,	PUNCT
inlawrev-3979	1862	10	l.p	l.p	PROPN
inlawrev-3979	1862	11	.	.	PROPN
inlawrev-3979	1863	1	v.	v.	ADP
inlawrev-3979	1863	2	state	state	PROPN
inlawrev-3979	1863	3	bd	bd	PROPN
inlawrev-3979	1863	4	.	.	PROPN
inlawrev-3979	1863	5	of	of	ADP
inlawrev-3979	1863	6	tax	tax	NOUN
inlawrev-3979	1863	7	comm'rs	comm'rs	NOUN
inlawrev-3979	1863	8	,	,	PUNCT
inlawrev-3979	1863	9	715	715	NUM
inlawrev-3979	1863	10	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1863	11	432	432	NUM
inlawrev-3979	1863	12	,	,	PUNCT
inlawrev-3979	1863	13	435	435	NUM
inlawrev-3979	1863	14	n.5	n.5	PRON
inlawrev-3979	1863	15	(	(	PUNCT
inlawrev-3979	1863	16	ind	ind	NOUN
inlawrev-3979	1863	17	.	.	PUNCT
inlawrev-3979	1864	1	tax	tax	PROPN
inlawrev-3979	1864	2	ct	ct	PROPN
inlawrev-3979	1864	3	.	.	PROPN
inlawrev-3979	1864	4	1999	1999	NUM
inlawrev-3979	1864	5	)	)	PUNCT
inlawrev-3979	1864	6	)	)	PUNCT
inlawrev-3979	1864	7	.	.	PUNCT
inlawrev-3979	1865	1	580	580	NUM
inlawrev-3979	1865	2	.	.	PUNCT
inlawrev-3979	1866	1	i	i	PRON
inlawrev-3979	1866	2	d.	d.	PROPN
inlawrev-3979	1866	3	581	581	NUM
inlawrev-3979	1866	4	.	.	PUNCT
inlawrev-3979	1867	1	i	i	PRON
inlawrev-3979	1867	2	d.	d.	PROPN
inlawrev-3979	1867	3	582	582	NUM
inlawrev-3979	1867	4	.	.	PUNCT
inlawrev-3979	1868	1	i	i	PRON
inlawrev-3979	1868	2	d.	d.	PROPN
inlawrev-3979	1868	3	583	583	NUM
inlawrev-3979	1868	4	.	.	PUNCT
inlawrev-3979	1868	5	pedcor	pedcor	PROPN
inlawrev-3979	1868	6	iii	iii	PROPN
inlawrev-3979	1868	7	,	,	PUNCT
inlawrev-3979	1868	8	no	no	NOUN
inlawrev-3979	1868	9	.	.	NOUN
inlawrev-3979	1868	10	49t10	49t10	NUM
inlawrev-3979	1868	11	-	-	PUNCT
inlawrev-3979	1868	12	0206	0206	NUM
inlawrev-3979	1868	13	-	-	PUNCT
inlawrev-3979	1868	14	ta-66	ta-66	NUM
inlawrev-3979	1868	15	,	,	PUNCT
inlawrev-3979	1868	16	2007	2007	NUM
inlawrev-3979	1868	17	wl	wl	NOUN
inlawrev-3979	1868	18	1364425	1364425	NUM
inlawrev-3979	1868	19	,	,	PUNCT
inlawrev-3979	1868	20	at	at	ADP
inlawrev-3979	1868	21	*	*	NOUN
inlawrev-3979	1868	22	1	1	NUM
inlawrev-3979	1868	23	(	(	PUNCT
inlawrev-3979	1868	24	ind	ind	NOUN
inlawrev-3979	1868	25	.	.	PUNCT
inlawrev-3979	1869	1	tax	tax	PROPN
inlawrev-3979	1870	1	ct	ct	PROPN
inlawrev-3979	1870	2	.	.	PUNCT
inlawrev-3979	1871	1	may	may	AUX
inlawrev-3979	1871	2	9	9	NUM
inlawrev-3979	1871	3	,	,	PUNCT
inlawrev-3979	1871	4	2007	2007	NUM
inlawrev-3979	1871	5	)	)	PUNCT
inlawrev-3979	1871	6	.	.	PUNCT
inlawrev-3979	1872	1	584	584	NUM
inlawrev-3979	1872	2	.	.	PUNCT
inlawrev-3979	1873	1	i	i	PRON
inlawrev-3979	1873	2	d.	d.	PROPN
inlawrev-3979	1873	3	at*l	at*l	PROPN
inlawrev-3979	1873	4	.	.	PUNCT
inlawrev-3979	1874	1	585	585	NUM
inlawrev-3979	1874	2	.	.	PUNCT
inlawrev-3979	1875	1	i	i	PRON
inlawrev-3979	1875	2	d.	d.	VERB
inlawrev-3979	1875	3	at	at	ADP
inlawrev-3979	1875	4	*	*	PROPN
inlawrev-3979	1875	5	3	3	NUM
inlawrev-3979	1875	6	-	-	SYM
inlawrev-3979	1875	7	4	4	NUM
inlawrev-3979	1875	8	.	.	PUNCT
inlawrev-3979	1876	1	586	586	NUM
inlawrev-3979	1876	2	.	.	PUNCT
inlawrev-3979	1877	1	i	i	PRON
inlawrev-3979	1877	2	d.	d.	VERB
inlawrev-3979	1877	3	at	at	ADP
inlawrev-3979	1877	4	*	*	PROPN
inlawrev-3979	1877	5	4	4	NUM
inlawrev-3979	1877	6	n.7	n.7	X
inlawrev-3979	1877	7	.	.	PUNCT
inlawrev-3979	1878	1	587	587	NUM
inlawrev-3979	1878	2	.	.	PUNCT
inlawrev-3979	1879	1	/d	/d	PUNCT
inlawrev-3979	1879	2	.	.	PUNCT
inlawrev-3979	1880	1	at*4	at*4	PROPN
inlawrev-3979	1880	2	-	-	PUNCT
inlawrev-3979	1880	3	5	5	NUM
inlawrev-3979	1880	4	.	.	PUNCT
inlawrev-3979	1881	1	588	588	NUM
inlawrev-3979	1881	2	.	.	PUNCT
inlawrev-3979	1882	1	i	i	PRON
inlawrev-3979	1882	2	d.	d.	PROPN
inlawrev-3979	1882	3	589	589	NUM
inlawrev-3979	1882	4	.	.	PUNCT
inlawrev-3979	1882	5	pedcor	pedcor	PROPN
inlawrev-3979	1882	6	iv	iv	ADP
inlawrev-3979	1882	7	,	,	PUNCT
inlawrev-3979	1882	8	no	no	INTJ
inlawrev-3979	1882	9	.	.	PUNCT
inlawrev-3979	1883	1	49t1	49t1	NUM
inlawrev-3979	1883	2	0	0	NUM
inlawrev-3979	1883	3	-	-	PUNCT
inlawrev-3979	1883	4	0205	0205	NUM
inlawrev-3979	1883	5	-	-	PUNCT
inlawrev-3979	1883	6	ta-56	ta-56	NUM
inlawrev-3979	1883	7	,	,	PUNCT
inlawrev-3979	1883	8	2007	2007	NUM
inlawrev-3979	1883	9	wl	wl	NOUN
inlawrev-3979	1883	10	1	1	NUM
inlawrev-3979	1883	11	364449	364449	NUM
inlawrev-3979	1883	12	,	,	PUNCT
inlawrev-3979	1883	13	at	at	ADP
inlawrev-3979	1883	14	*	*	NOUN
inlawrev-3979	1883	15	1	1	NUM
inlawrev-3979	1883	16	(	(	PUNCT
inlawrev-3979	1883	17	ind	ind	NOUN
inlawrev-3979	1883	18	.	.	PUNCT
inlawrev-3979	1884	1	tax	tax	PROPN
inlawrev-3979	1885	1	ct	ct	PROPN
inlawrev-3979	1885	2	.	.	PUNCT
inlawrev-3979	1886	1	may	may	AUX
inlawrev-3979	1886	2	9	9	NUM
inlawrev-3979	1886	3	,	,	PUNCT
inlawrev-3979	1886	4	2007	2007	NUM
inlawrev-3979	1886	5	)	)	PUNCT
inlawrev-3979	1886	6	.	.	PUNCT
inlawrev-3979	1887	1	590	590	NUM
inlawrev-3979	1887	2	.	.	PUNCT
inlawrev-3979	1888	1	i	i	PRON
inlawrev-3979	1888	2	d.	d.	PROPN
inlawrev-3979	1888	3	at*l	at*l	PROPN
inlawrev-3979	1888	4	.	.	PROPN
inlawrev-3979	1888	5	591	591	NUM
inlawrev-3979	1888	6	.	.	PUNCT
inlawrev-3979	1889	1	i	i	PRON
inlawrev-3979	1889	2	d.	d.	PROPN
inlawrev-3979	1889	3	2008	2008	NUM
inlawrev-3979	1889	4	]	]	PUNCT
inlawrev-3979	1889	5	tax	tax	NOUN
inlawrev-3979	1889	6	law	law	NOUN
inlawrev-3979	1889	7	1321	1321	NUM
inlawrev-3979	1889	8	obsolescence	obsolescence	NOUN
inlawrev-3979	1889	9	present	present	ADJ
inlawrev-3979	1889	10	in	in	ADP
inlawrev-3979	1889	11	the	the	DET
inlawrev-3979	1889	12	complex	complex	NOUN
inlawrev-3979	1889	13	from	from	ADP
inlawrev-3979	1889	14	1999	1999	NUM
inlawrev-3979	1889	15	through	through	ADP
inlawrev-3979	1889	16	2009	2009	NUM
inlawrev-3979	1889	17	,	,	PUNCT
inlawrev-3979	1889	18	which	which	PRON
inlawrev-3979	1889	19	would	would	AUX
inlawrev-3979	1889	20	be	be	AUX
inlawrev-3979	1889	21	the	the	DET
inlawrev-3979	1889	22	"	"	PUNCT
inlawrev-3979	1889	23	tax	tax	NOUN
inlawrev-3979	1889	24	credit	credit	NOUN
inlawrev-3979	1889	25	period	period	NOUN
inlawrev-3979	1889	26	.	.	PUNCT
inlawrev-3979	1889	27	"	"	PUNCT
inlawrev-3979	1890	1	592	592	NUM
inlawrev-3979	1890	2	this	this	DET
inlawrev-3979	1890	3	same	same	ADJ
inlawrev-3979	1890	4	quantification	quantification	NOUN
inlawrev-3979	1890	5	method	method	NOUN
inlawrev-3979	1890	6	was	be	AUX
inlawrev-3979	1890	7	rejected	reject	VERB
inlawrev-3979	1890	8	by	by	ADP
inlawrev-3979	1890	9	the	the	DET
inlawrev-3979	1890	10	tax	tax	NOUN
inlawrev-3979	1890	11	court	court	NOUN
inlawrev-3979	1890	12	in	in	ADP
inlawrev-3979	1890	13	pedcor	pedcor	NOUN
inlawrev-3979	1890	14	/	/	SYM
inlawrev-3979	1890	15	,	,	PUNCT
inlawrev-3979	1890	16	and	and	CCONJ
inlawrev-3979	1890	17	the	the	DET
inlawrev-3979	1890	18	method	method	NOUN
inlawrev-3979	1890	19	was	be	AUX
inlawrev-3979	1890	20	rejected	reject	VERB
inlawrev-3979	1890	21	again	again	ADV
inlawrev-3979	1890	22	for	for	ADP
inlawrev-3979	1890	23	the	the	DET
inlawrev-3979	1890	24	same	same	ADJ
inlawrev-3979	1890	25	reasons	reason	NOUN
inlawrev-3979	1890	26	by	by	ADP
inlawrev-3979	1890	27	the	the	DET
inlawrev-3979	1890	28	tax	tax	NOUN
inlawrev-3979	1890	29	court	court	NOUN
inlawrev-3979	1890	30	in	in	ADP
inlawrev-3979	1890	31	this	this	DET
inlawrev-3979	1890	32	case	case	NOUN
inlawrev-3979	1890	33	.	.	PUNCT
inlawrev-3979	1891	1	593	593	NUM
inlawrev-3979	1891	2	this	this	DET
inlawrev-3979	1891	3	method	method	NOUN
inlawrev-3979	1891	4	does	do	AUX
inlawrev-3979	1891	5	not	not	PART
inlawrev-3979	1891	6	accurately	accurately	ADV
inlawrev-3979	1891	7	reflect	reflect	VERB
inlawrev-3979	1891	8	the	the	DET
inlawrev-3979	1891	9	complex	complex	NOUN
inlawrev-3979	1891	10	's	's	PART
inlawrev-3979	1891	11	obsolescence	obsolescence	NOUN
inlawrev-3979	1891	12	as	as	ADP
inlawrev-3979	1891	13	of	of	ADP
inlawrev-3979	1891	14	the	the	DET
inlawrev-3979	1891	15	march	march	PROPN
inlawrev-3979	1891	16	1	1	NUM
inlawrev-3979	1891	17	,	,	PUNCT
inlawrev-3979	1891	18	1998	1998	NUM
inlawrev-3979	1891	19	assessment	assessment	NOUN
inlawrev-3979	1891	20	date	date	NOUN
inlawrev-3979	1891	21	,	,	PUNCT
inlawrev-3979	1891	22	which	which	PRON
inlawrev-3979	1891	23	is	be	AUX
inlawrev-3979	1891	24	required	require	VERB
inlawrev-3979	1891	25	by	by	ADP
inlawrev-3979	1891	26	indiana	indiana	PROPN
inlawrev-3979	1891	27	law	law	PROPN
inlawrev-3979	1891	28	.	.	PUNCT
inlawrev-3979	1892	1	594	594	NUM
inlawrev-3979	1892	2	again	again	ADV
inlawrev-3979	1892	3	,	,	PUNCT
inlawrev-3979	1892	4	"	"	PUNCT
inlawrev-3979	1892	5	[	[	X
inlawrev-3979	1892	6	i]n	i]n	VERB
inlawrev-3979	1892	7	its	its	PRON
inlawrev-3979	1892	8	effort	effort	NOUN
inlawrev-3979	1892	9	to	to	PART
inlawrev-3979	1892	10	make	make	VERB
inlawrev-3979	1892	11	things	thing	NOUN
inlawrev-3979	1892	12	easier	easy	ADJ
inlawrev-3979	1892	13	for	for	ADP
inlawrev-3979	1892	14	itself	itself	PRON
inlawrev-3979	1892	15	.	.	PUNCT
inlawrev-3979	1892	16	.	.	PUNCT
inlawrev-3979	1892	17	.	.	PUNCT
inlawrev-3979	1893	1	pedcor	pedcor	PROPN
inlawrev-3979	1893	2	failed	fail	VERB
inlawrev-3979	1893	3	to	to	PART
inlawrev-3979	1893	4	provide	provide	VERB
inlawrev-3979	1893	5	a	a	DET
inlawrev-3979	1893	6	quantification	quantification	NOUN
inlawrev-3979	1893	7	that	that	PRON
inlawrev-3979	1893	8	complied	comply	VERB
inlawrev-3979	1893	9	with	with	ADP
inlawrev-3979	1893	10	the	the	DET
inlawrev-3979	1893	11	rule	rule	NOUN
inlawrev-3979	1893	12	of	of	ADP
inlawrev-3979	1893	13	law	law	NOUN
inlawrev-3979	1893	14	.	.	PUNCT
inlawrev-3979	1893	15	"	"	PUNCT
inlawrev-3979	1894	1	595	595	NUM
inlawrev-3979	1894	2	therefore	therefore	ADV
inlawrev-3979	1894	3	,	,	PUNCT
inlawrev-3979	1894	4	the	the	DET
inlawrev-3979	1894	5	btr	btr	PROPN
inlawrev-3979	1894	6	's	's	PART
inlawrev-3979	1894	7	final	final	ADJ
inlawrev-3979	1894	8	determination	determination	NOUN
inlawrev-3979	1894	9	was	be	AUX
inlawrev-3979	1894	10	supported	support	VERB
inlawrev-3979	1894	11	by	by	ADP
inlawrev-3979	1894	12	substantial	substantial	ADJ
inlawrev-3979	1894	13	evidence	evidence	NOUN
inlawrev-3979	1894	14	,	,	PUNCT
inlawrev-3979	1894	15	and	and	CCONJ
inlawrev-3979	1894	16	the	the	DET
inlawrev-3979	1894	17	btr	btr	NOUN
inlawrev-3979	1894	18	did	do	AUX
inlawrev-3979	1894	19	not	not	PART
inlawrev-3979	1894	20	err	err	VERB
inlawrev-3979	1894	21	when	when	SCONJ
inlawrev-3979	1894	22	it	it	PRON
inlawrev-3979	1894	23	denied	deny	VERB
inlawrev-3979	1894	24	pedcor	pedcor	NOUN
inlawrev-3979	1894	25	'	'	PUNCT
inlawrev-3979	1894	26	s	s	NOUN
inlawrev-3979	1894	27	request	request	NOUN
inlawrev-3979	1894	28	for	for	ADP
inlawrev-3979	1894	29	an	an	DET
inlawrev-3979	1894	30	obsolescence	obsolescence	NOUN
inlawrev-3979	1894	31	adjustment	adjustment	NOUN
inlawrev-3979	1894	32	.	.	PUNCT
inlawrev-3979	1895	1	596	596	NUM
inlawrev-3979	1895	2	17	17	NUM
inlawrev-3979	1895	3	.	.	PUNCT
inlawrev-3979	1896	1	united	unite	VERB
inlawrev-3979	1896	2	ancient	ancient	ADJ
inlawrev-3979	1896	3	order	order	NOUN
inlawrev-3979	1896	4	of	of	ADP
inlawrev-3979	1896	5	druids	druid	NOUN
inlawrev-3979	1896	6	-	-	PUNCT
inlawrev-3979	1896	7	grove	grove	PROPN
inlawrev-3979	1896	8	#	#	SYM
inlawrev-3979	1896	9	29	29	NUM
inlawrev-3979	1896	10	v.	v.	ADP
inlawrev-3979	1896	11	wayne	wayne	PROPN
inlawrev-3979	1896	12	county	county	PROPN
inlawrev-3979	1896	13	property	property	NOUN
inlawrev-3979	1896	14	tax	tax	NOUN
inlawrev-3979	1896	15	assessment	assessment	NOUN
inlawrev-3979	1896	16	board	board	NOUN
inlawrev-3979	1896	17	of	of	ADP
inlawrev-3979	1896	18	appeals	appeal	NOUN
inlawrev-3979	1896	19	.	.	PUNCT
inlawrev-3979	1897	1	597	597	NUM
inlawrev-3979	1897	2	—	—	PUNCT
inlawrev-3979	1897	3	the	the	DET
inlawrev-3979	1897	4	united	united	ADJ
inlawrev-3979	1897	5	ancient	ancient	ADJ
inlawrev-3979	1897	6	order	order	NOUN
inlawrev-3979	1897	7	of	of	ADP
inlawrev-3979	1897	8	druidsgrove	druidsgrove	NOUN
inlawrev-3979	1897	9	#	#	SYM
inlawrev-3979	1897	10	29	29	NUM
inlawrev-3979	1897	11	(	(	PUNCT
inlawrev-3979	1897	12	"	"	PUNCT
inlawrev-3979	1897	13	uaod	uaod	PROPN
inlawrev-3979	1897	14	"	"	PUNCT
inlawrev-3979	1897	15	)	)	PUNCT
inlawrev-3979	1897	16	initiated	initiate	VERB
inlawrev-3979	1897	17	this	this	DET
inlawrev-3979	1897	18	action	action	NOUN
inlawrev-3979	1897	19	on	on	ADP
inlawrev-3979	1897	20	may	may	PROPN
inlawrev-3979	1897	21	24	24	NUM
inlawrev-3979	1897	22	,	,	PUNCT
inlawrev-3979	1897	23	2004	2004	NUM
inlawrev-3979	1897	24	,	,	PUNCT
inlawrev-3979	1897	25	appealing	appeal	VERB
inlawrev-3979	1897	26	the	the	DET
inlawrev-3979	1897	27	denial	denial	NOUN
inlawrev-3979	1897	28	of	of	ADP
inlawrev-3979	1897	29	its	its	PRON
inlawrev-3979	1897	30	request	request	NOUN
inlawrev-3979	1897	31	for	for	ADP
inlawrev-3979	1897	32	a	a	DET
inlawrev-3979	1897	33	2002	2002	NUM
inlawrev-3979	1897	34	property	property	NOUN
inlawrev-3979	1897	35	tax	tax	NOUN
inlawrev-3979	1897	36	exemption	exemption	NOUN
inlawrev-3979	1897	37	as	as	ADP
inlawrev-3979	1897	38	a	a	DET
inlawrev-3979	1897	39	fraternal	fraternal	ADJ
inlawrev-3979	1897	40	beneficiary	beneficiary	NOUN
inlawrev-3979	1897	41	association	association	PROPN
inlawrev-3979	1897	42	under	under	ADP
inlawrev-3979	1897	43	i.c	i.c	PROPN
inlawrev-3979	1897	44	.	.	PROPN
inlawrev-3979	1898	1	§	§	PROPN
inlawrev-3979	1898	2	61.110	61.110	PROPN
inlawrev-3979	1898	3	-	-	SYM
inlawrev-3979	1898	4	23	23	NUM
inlawrev-3979	1898	5	.	.	PUNCT
inlawrev-3979	1899	1	598	598	NUM
inlawrev-3979	1899	2	uaod	uaod	PROPN
inlawrev-3979	1899	3	"	"	PUNCT
inlawrev-3979	1899	4	is	be	AUX
inlawrev-3979	1899	5	an	an	DET
inlawrev-3979	1899	6	indiana	indiana	NOUN
inlawrev-3979	1899	7	not	not	PART
inlawrev-3979	1899	8	-	-	PUNCT
inlawrev-3979	1899	9	for	for	ADP
inlawrev-3979	1899	10	-	-	PUNCT
inlawrev-3979	1899	11	profit	profit	NOUN
inlawrev-3979	1899	12	corporation	corporation	NOUN
inlawrev-3979	1899	13	that	that	PRON
inlawrev-3979	1899	14	owns	own	VERB
inlawrev-3979	1899	15	real	real	ADJ
inlawrev-3979	1899	16	and	and	CCONJ
inlawrev-3979	1899	17	personal	personal	ADJ
inlawrev-3979	1899	18	property	property	NOUN
inlawrev-3979	1899	19	in	in	ADP
inlawrev-3979	1899	20	richmond	richmond	PROPN
inlawrev-3979	1899	21	,	,	PUNCT
inlawrev-3979	1899	22	indiana	indiana	PROPN
inlawrev-3979	1899	23	.	.	PUNCT
inlawrev-3979	1899	24	"	"	PUNCT
inlawrev-3979	1900	1	599	599	NUM
inlawrev-3979	1900	2	the	the	DET
inlawrev-3979	1900	3	richmond	richmond	NOUN
inlawrev-3979	1900	4	property	property	NOUN
inlawrev-3979	1900	5	is	be	AUX
inlawrev-3979	1900	6	used	use	VERB
inlawrev-3979	1900	7	for	for	ADP
inlawrev-3979	1900	8	charitable	charitable	ADJ
inlawrev-3979	1900	9	fundraising	fundraising	NOUN
inlawrev-3979	1900	10	,	,	PUNCT
inlawrev-3979	1900	11	as	as	ADV
inlawrev-3979	1900	12	well	well	ADV
inlawrev-3979	1900	13	as	as	SCONJ
inlawrev-3979	1900	14	to	to	PART
inlawrev-3979	1900	15	provide	provide	VERB
inlawrev-3979	1900	16	its	its	PRON
inlawrev-3979	1900	17	members	member	NOUN
inlawrev-3979	1900	18	with	with	ADP
inlawrev-3979	1900	19	meals	meal	NOUN
inlawrev-3979	1900	20	and	and	CCONJ
inlawrev-3979	1900	21	private	private	ADJ
inlawrev-3979	1900	22	social	social	ADJ
inlawrev-3979	1900	23	events	event	NOUN
inlawrev-3979	1900	24	.	.	PUNCT
inlawrev-3979	1901	1	600	600	NUM
inlawrev-3979	1901	2	in	in	ADP
inlawrev-3979	1901	3	april	april	PROPN
inlawrev-3979	1901	4	2002	2002	NUM
inlawrev-3979	1901	5	,	,	PUNCT
inlawrev-3979	1901	6	uaod	uaod	PROPN
inlawrev-3979	1901	7	filed	file	VERB
inlawrev-3979	1901	8	a	a	DET
inlawrev-3979	1901	9	property	property	NOUN
inlawrev-3979	1901	10	tax	tax	NOUN
inlawrev-3979	1901	11	exemption	exemption	NOUN
inlawrev-3979	1901	12	with	with	ADP
inlawrev-3979	1901	13	the	the	DET
inlawrev-3979	1901	14	wayne	wayne	PROPN
inlawrev-3979	1901	15	county	county	PROPN
inlawrev-3979	1901	16	ptaboa	ptaboa	NOUN
inlawrev-3979	1901	17	,	,	PUNCT
inlawrev-3979	1901	18	which	which	PRON
inlawrev-3979	1901	19	was	be	AUX
inlawrev-3979	1901	20	subsequently	subsequently	ADV
inlawrev-3979	1901	21	denied	deny	VERB
inlawrev-3979	1901	22	.	.	PUNCT
inlawrev-3979	1902	1	601	601	NUM
inlawrev-3979	1902	2	uaod	uaod	PROPN
inlawrev-3979	1902	3	appealed	appeal	VERB
inlawrev-3979	1902	4	this	this	DET
inlawrev-3979	1902	5	decision	decision	NOUN
inlawrev-3979	1902	6	to	to	ADP
inlawrev-3979	1902	7	the	the	DET
inlawrev-3979	1902	8	btr	btr	NOUN
inlawrev-3979	1902	9	which	which	PRON
inlawrev-3979	1902	10	also	also	ADV
inlawrev-3979	1902	11	denied	deny	VERB
inlawrev-3979	1902	12	the	the	DET
inlawrev-3979	1902	13	request	request	NOUN
inlawrev-3979	1902	14	.	.	PUNCT
inlawrev-3979	1903	1	602	602	NUM
inlawrev-3979	1903	2	in	in	ADP
inlawrev-3979	1903	3	this	this	DET
inlawrev-3979	1903	4	appeal	appeal	NOUN
inlawrev-3979	1903	5	,	,	PUNCT
inlawrev-3979	1903	6	uaod	uaod	PROPN
inlawrev-3979	1903	7	challenged	challenge	VERB
inlawrev-3979	1903	8	the	the	DET
inlawrev-3979	1903	9	btr	btr	PROPN
inlawrev-3979	1903	10	's	's	PART
inlawrev-3979	1903	11	conclusion	conclusion	NOUN
inlawrev-3979	1903	12	that	that	SCONJ
inlawrev-3979	1903	13	the	the	DET
inlawrev-3979	1903	14	organization	organization	NOUN
inlawrev-3979	1903	15	did	do	AUX
inlawrev-3979	1903	16	not	not	PART
inlawrev-3979	1903	17	have	have	AUX
inlawrev-3979	1903	18	a	a	DET
inlawrev-3979	1903	19	representative	representative	ADJ
inlawrev-3979	1903	20	form	form	NOUN
inlawrev-3979	1903	21	of	of	ADP
inlawrev-3979	1903	22	government	government	NOUN
inlawrev-3979	1903	23	because	because	SCONJ
inlawrev-3979	1903	24	neither	neither	CCONJ
inlawrev-3979	1903	25	a	a	DET
inlawrev-3979	1903	26	supreme	supreme	ADJ
inlawrev-3979	1903	27	governing	govern	VERB
inlawrev-3979	1903	28	body	body	NOUN
inlawrev-3979	1903	29	nor	nor	CCONJ
inlawrev-3979	1903	30	a	a	DET
inlawrev-3979	1903	31	board	board	NOUN
inlawrev-3979	1903	32	of	of	ADP
inlawrev-3979	1903	33	directors	director	NOUN
inlawrev-3979	1903	34	elected	elect	VERB
inlawrev-3979	1903	35	the	the	DET
inlawrev-3979	1903	36	592	592	NUM
inlawrev-3979	1903	37	.	.	PUNCT
inlawrev-3979	1904	1	mat*3	mat*3	PROPN
inlawrev-3979	1904	2	.	.	PUNCT
inlawrev-3979	1905	1	593	593	NUM
inlawrev-3979	1905	2	.	.	PUNCT
inlawrev-3979	1906	1	i	i	PRON
inlawrev-3979	1906	2	d.	d.	PROPN
inlawrev-3979	1906	3	594	594	NUM
inlawrev-3979	1906	4	.	.	PUNCT
inlawrev-3979	1907	1	i	i	PRON
inlawrev-3979	1907	2	d.	d.	PROPN
inlawrev-3979	1907	3	(	(	PUNCT
inlawrev-3979	1907	4	citing	cite	VERB
inlawrev-3979	1907	5	pedcor	pedcor	NOUN
inlawrev-3979	1907	6	investments1990	investments1990	PROPN
inlawrev-3979	1907	7	-	-	PUNCT
inlawrev-3979	1907	8	xiii	xiii	PROPN
inlawrev-3979	1907	9	,	,	PUNCT
inlawrev-3979	1907	10	l.p	l.p	PROPN
inlawrev-3979	1907	11	.	.	PROPN
inlawrev-3979	1907	12	v.	v.	ADP
inlawrev-3979	1907	13	state	state	PROPN
inlawrev-3979	1907	14	bd	bd	PROPN
inlawrev-3979	1907	15	.	.	PROPN
inlawrev-3979	1907	16	oftax	oftax	PROPN
inlawrev-3979	1907	17	comm'rs	comm'rs	PROPN
inlawrev-3979	1907	18	,	,	PUNCT
inlawrev-3979	1907	19	715	715	NUM
inlawrev-3979	1907	20	n.e.2d	n.e.2d	NOUN
inlawrev-3979	1907	21	432	432	NUM
inlawrev-3979	1907	22	,	,	PUNCT
inlawrev-3979	1907	23	435	435	NUM
inlawrev-3979	1907	24	n.5	n.5	PRON
inlawrev-3979	1907	25	(	(	PUNCT
inlawrev-3979	1907	26	ind	ind	NOUN
inlawrev-3979	1907	27	.	.	PUNCT
inlawrev-3979	1908	1	tax	tax	PROPN
inlawrev-3979	1908	2	ct	ct	PROPN
inlawrev-3979	1908	3	.	.	PROPN
inlawrev-3979	1908	4	1999	1999	NUM
inlawrev-3979	1908	5	)	)	PUNCT
inlawrev-3979	1908	6	)	)	PUNCT
inlawrev-3979	1908	7	.	.	PUNCT
inlawrev-3979	1909	1	595	595	NUM
inlawrev-3979	1909	2	.	.	PUNCT
inlawrev-3979	1910	1	i	i	PRON
inlawrev-3979	1910	2	d.	d.	PROPN
inlawrev-3979	1910	3	596	596	NUM
inlawrev-3979	1910	4	.	.	PUNCT
inlawrev-3979	1911	1	i	i	PRON
inlawrev-3979	1911	2	d.	d.	PROPN
inlawrev-3979	1911	3	at*4	at*4	PROPN
inlawrev-3979	1911	4	.	.	PUNCT
inlawrev-3979	1912	1	597	597	NUM
inlawrev-3979	1912	2	.	.	PUNCT
inlawrev-3979	1913	1	no	no	INTJ
inlawrev-3979	1913	2	.	.	NOUN
inlawrev-3979	1913	3	49t10	49t10	NUM
inlawrev-3979	1913	4	-	-	PUNCT
inlawrev-3979	1913	5	0406	0406	NUM
inlawrev-3979	1913	6	-	-	PUNCT
inlawrev-3979	1913	7	ta-25	ta-25	NOUN
inlawrev-3979	1913	8	,	,	PUNCT
inlawrev-3979	1913	9	2007	2007	NUM
inlawrev-3979	1913	10	wl	wl	X
inlawrev-3979	1913	11	1439560	1439560	NUM
inlawrev-3979	1913	12	(	(	PUNCT
inlawrev-3979	1913	13	ind	ind	NOUN
inlawrev-3979	1913	14	.	.	PUNCT
inlawrev-3979	1914	1	tax	tax	PROPN
inlawrev-3979	1915	1	ct	ct	PROPN
inlawrev-3979	1915	2	.	.	PUNCT
inlawrev-3979	1916	1	may	may	AUX
inlawrev-3979	1916	2	17	17	NUM
inlawrev-3979	1916	3	,	,	PUNCT
inlawrev-3979	1916	4	2007	2007	NUM
inlawrev-3979	1916	5	)	)	PUNCT
inlawrev-3979	1916	6	(	(	PUNCT
inlawrev-3979	1916	7	unpublished	unpublished	ADJ
inlawrev-3979	1916	8	table	table	NOUN
inlawrev-3979	1916	9	decision	decision	NOUN
inlawrev-3979	1916	10	)	)	PUNCT
inlawrev-3979	1916	11	.	.	PUNCT
inlawrev-3979	1917	1	598	598	NUM
inlawrev-3979	1917	2	.	.	PUNCT
inlawrev-3979	1918	1	i	i	PRON
inlawrev-3979	1918	2	d.	d.	PROPN
inlawrev-3979	1918	3	at*l	at*l	PROPN
inlawrev-3979	1918	4	.	.	PROPN
inlawrev-3979	1919	1	599	599	NUM
inlawrev-3979	1919	2	.	.	PUNCT
inlawrev-3979	1920	1	i	i	PRON
inlawrev-3979	1920	2	d.	d.	PROPN
inlawrev-3979	1920	3	according	accord	VERB
inlawrev-3979	1920	4	to	to	ADP
inlawrev-3979	1920	5	the	the	DET
inlawrev-3979	1920	6	organization	organization	NOUN
inlawrev-3979	1920	7	's	's	PART
inlawrev-3979	1920	8	articles	article	NOUN
inlawrev-3979	1920	9	of	of	ADP
inlawrev-3979	1920	10	incorporation	incorporation	NOUN
inlawrev-3979	1920	11	,	,	PUNCT
inlawrev-3979	1920	12	its	its	PRON
inlawrev-3979	1920	13	purpose	purpose	NOUN
inlawrev-3979	1920	14	is	be	AUX
inlawrev-3979	1920	15	:	:	PUNCT
inlawrev-3979	1920	16	"	"	PUNCT
inlawrev-3979	1920	17	[	[	X
inlawrev-3979	1920	18	t]o	t]o	PART
inlawrev-3979	1920	19	unite	unite	VERB
inlawrev-3979	1920	20	men	man	NOUN
inlawrev-3979	1920	21	together	together	ADV
inlawrev-3979	1920	22	irrespective	irrespective	ADV
inlawrev-3979	1920	23	of	of	ADP
inlawrev-3979	1920	24	nation	nation	NOUN
inlawrev-3979	1920	25	,	,	PUNCT
inlawrev-3979	1920	26	tongue	tongue	NOUN
inlawrev-3979	1920	27	or	or	CCONJ
inlawrev-3979	1920	28	creed	creed	NOUN
inlawrev-3979	1920	29	,	,	PUNCT
inlawrev-3979	1920	30	for	for	ADP
inlawrev-3979	1920	31	mutual	mutual	ADJ
inlawrev-3979	1920	32	protection	protection	NOUN
inlawrev-3979	1920	33	and	and	CCONJ
inlawrev-3979	1920	34	improvement	improvement	NOUN
inlawrev-3979	1920	35	,	,	PUNCT
inlawrev-3979	1920	36	to	to	PART
inlawrev-3979	1920	37	assist	assist	VERB
inlawrev-3979	1920	38	socially	socially	ADV
inlawrev-3979	1920	39	and	and	CCONJ
inlawrev-3979	1920	40	materially	materially	ADV
inlawrev-3979	1920	41	by	by	ADP
inlawrev-3979	1920	42	timely	timely	ADJ
inlawrev-3979	1920	43	counsel	counsel	NOUN
inlawrev-3979	1920	44	and	and	CCONJ
inlawrev-3979	1920	45	instructive	instructive	ADJ
inlawrev-3979	1920	46	lessons	lesson	NOUN
inlawrev-3979	1920	47	,	,	PUNCT
inlawrev-3979	1920	48	by	by	ADP
inlawrev-3979	1920	49	encouragement	encouragement	NOUN
inlawrev-3979	1920	50	of	of	ADP
inlawrev-3979	1920	51	business	business	NOUN
inlawrev-3979	1920	52	,	,	PUNCT
inlawrev-3979	1920	53	by	by	ADP
inlawrev-3979	1920	54	assistance	assistance	NOUN
inlawrev-3979	1920	55	to	to	PART
inlawrev-3979	1920	56	obtain	obtain	VERB
inlawrev-3979	1920	57	employment	employment	NOUN
inlawrev-3979	1920	58	when	when	SCONJ
inlawrev-3979	1920	59	in	in	ADP
inlawrev-3979	1920	60	need	need	NOUN
inlawrev-3979	1920	61	;	;	PUNCT
inlawrev-3979	1920	62	to	to	PART
inlawrev-3979	1920	63	foster	foster	VERB
inlawrev-3979	1920	64	among	among	ADP
inlawrev-3979	1920	65	its	its	PRON
inlawrev-3979	1920	66	members	member	NOUN
inlawrev-3979	1920	67	the	the	DET
inlawrev-3979	1920	68	spirit	spirit	NOUN
inlawrev-3979	1920	69	of	of	ADP
inlawrev-3979	1920	70	fraternity	fraternity	NOUN
inlawrev-3979	1920	71	and	and	CCONJ
inlawrev-3979	1920	72	good	good	ADJ
inlawrev-3979	1920	73	fellowship	fellowship	NOUN
inlawrev-3979	1920	74	,	,	PUNCT
inlawrev-3979	1920	75	and	and	CCONJ
inlawrev-3979	1920	76	by	by	ADP
inlawrev-3979	1920	77	a	a	DET
inlawrev-3979	1920	78	well	well	ADV
inlawrev-3979	1920	79	regulated	regulate	VERB
inlawrev-3979	1920	80	system	system	NOUN
inlawrev-3979	1920	81	of	of	ADP
inlawrev-3979	1920	82	dues	due	NOUN
inlawrev-3979	1920	83	and	and	CCONJ
inlawrev-3979	1920	84	benefits	benefit	NOUN
inlawrev-3979	1920	85	,	,	PUNCT
inlawrev-3979	1920	86	to	to	PART
inlawrev-3979	1920	87	provide	provide	VERB
inlawrev-3979	1920	88	for	for	ADP
inlawrev-3979	1920	89	the	the	DET
inlawrev-3979	1920	90	relief	relief	NOUN
inlawrev-3979	1920	91	of	of	ADP
inlawrev-3979	1920	92	the	the	DET
inlawrev-3979	1920	93	sick	sick	ADJ
inlawrev-3979	1920	94	and	and	CCONJ
inlawrev-3979	1920	95	destitute	destitute	ADJ
inlawrev-3979	1920	96	,	,	PUNCT
inlawrev-3979	1920	97	the	the	DET
inlawrev-3979	1920	98	burial	burial	NOUN
inlawrev-3979	1920	99	of	of	ADP
inlawrev-3979	1920	100	the	the	DET
inlawrev-3979	1920	101	dead	dead	ADJ
inlawrev-3979	1920	102	and	and	CCONJ
inlawrev-3979	1920	103	the	the	DET
inlawrev-3979	1920	104	protection	protection	NOUN
inlawrev-3979	1920	105	of	of	ADP
inlawrev-3979	1920	106	the	the	DET
inlawrev-3979	1920	107	widows	widow	NOUN
inlawrev-3979	1920	108	and	and	CCONJ
inlawrev-3979	1920	109	orphans	orphan	NOUN
inlawrev-3979	1920	110	of	of	ADP
inlawrev-3979	1920	111	its	its	PRON
inlawrev-3979	1920	112	deceased	deceased	ADJ
inlawrev-3979	1920	113	members	member	NOUN
inlawrev-3979	1920	114	.	.	PUNCT
inlawrev-3979	1920	115	"	"	PUNCT
inlawrev-3979	1921	1	i	i	PRON
inlawrev-3979	1921	2	d.	d.	PROPN
inlawrev-3979	1921	3	(	(	PUNCT
inlawrev-3979	1921	4	quoting	quote	VERB
inlawrev-3979	1921	5	cert	cert	NOUN
inlawrev-3979	1921	6	.	.	PUNCT
inlawrev-3979	1922	1	admin	admin	PROPN
inlawrev-3979	1922	2	.	.	PUNCT
inlawrev-3979	1923	1	r.	r.	PROPN
inlawrev-3979	1923	2	at	at	ADP
inlawrev-3979	1923	3	65	65	NUM
inlawrev-3979	1923	4	)	)	PUNCT
inlawrev-3979	1923	5	.	.	PUNCT
inlawrev-3979	1924	1	600	600	NUM
inlawrev-3979	1924	2	.	.	PUNCT
inlawrev-3979	1925	1	i	i	PRON
inlawrev-3979	1925	2	d.	d.	PROPN
inlawrev-3979	1925	3	examples	example	NOUN
inlawrev-3979	1925	4	of	of	ADP
inlawrev-3979	1925	5	the	the	DET
inlawrev-3979	1925	6	private	private	ADJ
inlawrev-3979	1925	7	social	social	ADJ
inlawrev-3979	1925	8	events	event	NOUN
inlawrev-3979	1925	9	include	include	VERB
inlawrev-3979	1925	10	card	card	NOUN
inlawrev-3979	1925	11	games	game	NOUN
inlawrev-3979	1925	12	,	,	PUNCT
inlawrev-3979	1925	13	dances	dance	NOUN
inlawrev-3979	1925	14	,	,	PUNCT
inlawrev-3979	1925	15	bingo	bingo	NOUN
inlawrev-3979	1925	16	,	,	PUNCT
inlawrev-3979	1925	17	and	and	CCONJ
inlawrev-3979	1925	18	pool	pool	NOUN
inlawrev-3979	1925	19	tournaments	tournament	NOUN
inlawrev-3979	1925	20	.	.	PUNCT
inlawrev-3979	1926	1	i	i	PRON
inlawrev-3979	1926	2	d.	d.	PROPN
inlawrev-3979	1926	3	601	601	NUM
inlawrev-3979	1926	4	.	.	PUNCT
inlawrev-3979	1927	1	i	i	PRON
inlawrev-3979	1927	2	d.	d.	PROPN
inlawrev-3979	1927	3	602	602	NUM
inlawrev-3979	1927	4	.	.	PUNCT
inlawrev-3979	1928	1	i	i	PRON
inlawrev-3979	1928	2	d	d	PROPN
inlawrev-3979	1928	3	1	1	NUM
inlawrev-3979	1928	4	322	322	NUM
inlawrev-3979	1928	5	indiana	indiana	NOUN
inlawrev-3979	1928	6	law	law	PROPN
inlawrev-3979	1928	7	review	review	NOUN
inlawrev-3979	1929	1	[	[	X
inlawrev-3979	1929	2	vol	vol	NOUN
inlawrev-3979	1929	3	.	.	NOUN
inlawrev-3979	1929	4	4	4	NUM
inlawrev-3979	1929	5	1	1	NUM
inlawrev-3979	1929	6	:	:	SYM
inlawrev-3979	1929	7	1	1	NUM
inlawrev-3979	1929	8	27	27	NUM
inlawrev-3979	1929	9	1	1	NUM
inlawrev-3979	1929	10	organization	organization	NOUN
inlawrev-3979	1929	11	's	's	PART
inlawrev-3979	1929	12	officers	officer	NOUN
inlawrev-3979	1929	13	,	,	PUNCT
inlawrev-3979	1929	14	rather	rather	ADV
inlawrev-3979	1929	15	the	the	DET
inlawrev-3979	1929	16	officers	officer	NOUN
inlawrev-3979	1929	17	were	be	AUX
inlawrev-3979	1929	18	elected	elect	VERB
inlawrev-3979	1929	19	by	by	ADP
inlawrev-3979	1929	20	local	local	ADJ
inlawrev-3979	1929	21	members	member	NOUN
inlawrev-3979	1929	22	,	,	PUNCT
inlawrev-3979	1929	23	and	and	CCONJ
inlawrev-3979	1929	24	officer	officer	NOUN
inlawrev-3979	1929	25	positions	position	NOUN
inlawrev-3979	1929	26	were	be	AUX
inlawrev-3979	1929	27	not	not	PART
inlawrev-3979	1929	28	exclusive	exclusive	ADJ
inlawrev-3979	1929	29	to	to	PART
inlawrev-3979	1929	30	benefit	benefit	VERB
inlawrev-3979	1929	31	members	member	NOUN
inlawrev-3979	1929	32	.	.	PUNCT
inlawrev-3979	1930	1	603	603	NUM
inlawrev-3979	1930	2	uaod	uaod	PROPN
inlawrev-3979	1930	3	argued	argue	VERB
inlawrev-3979	1930	4	that	that	SCONJ
inlawrev-3979	1930	5	uaod	uaod	PROPN
inlawrev-3979	1930	6	had	have	VERB
inlawrev-3979	1930	7	a	a	DET
inlawrev-3979	1930	8	representative	representative	ADJ
inlawrev-3979	1930	9	form	form	NOUN
inlawrev-3979	1930	10	of	of	ADP
inlawrev-3979	1930	11	government	government	NOUN
inlawrev-3979	1930	12	because	because	SCONJ
inlawrev-3979	1930	13	"	"	PUNCT
inlawrev-3979	1930	14	the	the	DET
inlawrev-3979	1930	15	general	general	ADJ
inlawrev-3979	1930	16	assembly	assembly	NOUN
inlawrev-3979	1930	17	could	could	AUX
inlawrev-3979	1930	18	not	not	PART
inlawrev-3979	1930	19	have	have	AUX
inlawrev-3979	1930	20	intended	intend	VERB
inlawrev-3979	1930	21	to	to	PART
inlawrev-3979	1930	22	disqualify	disqualify	VERB
inlawrev-3979	1930	23	a	a	DET
inlawrev-3979	1930	24	fraternal	fraternal	ADJ
inlawrev-3979	1930	25	organization	organization	NOUN
inlawrev-3979	1930	26	because	because	SCONJ
inlawrev-3979	1930	27	its	its	PRON
inlawrev-3979	1930	28	local	local	ADJ
inlawrev-3979	1930	29	officers	officer	NOUN
inlawrev-3979	1930	30	are	be	AUX
inlawrev-3979	1930	31	directly	directly	ADV
inlawrev-3979	1930	32	elected	elect	VERB
inlawrev-3979	1930	33	by	by	ADP
inlawrev-3979	1930	34	the	the	DET
inlawrev-3979	1930	35	local	local	ADJ
inlawrev-3979	1930	36	members	member	NOUN
inlawrev-3979	1930	37	,	,	PUNCT
inlawrev-3979	1930	38	"	"	PUNCT
inlawrev-3979	1930	39	and	and	CCONJ
inlawrev-3979	1930	40	it	it	PRON
inlawrev-3979	1930	41	provided	provide	VERB
inlawrev-3979	1930	42	evidence	evidence	NOUN
inlawrev-3979	1930	43	during	during	ADP
inlawrev-3979	1930	44	the	the	DET
inlawrev-3979	1930	45	administrative	administrative	ADJ
inlawrev-3979	1930	46	hearing	hearing	NOUN
inlawrev-3979	1930	47	that	that	SCONJ
inlawrev-3979	1930	48	social	social	ADJ
inlawrev-3979	1930	49	members	member	NOUN
inlawrev-3979	1930	50	could	could	AUX
inlawrev-3979	1930	51	not	not	PART
inlawrev-3979	1930	52	hold	hold	VERB
inlawrev-3979	1930	53	officer	officer	NOUN
inlawrev-3979	1930	54	positions	position	NOUN
inlawrev-3979	1930	55	.	.	PUNCT
inlawrev-3979	1931	1	604	604	NUM
inlawrev-3979	1931	2	the	the	DET
inlawrev-3979	1931	3	tax	tax	NOUN
inlawrev-3979	1931	4	court	court	NOUN
inlawrev-3979	1931	5	rejected	reject	VERB
inlawrev-3979	1931	6	these	these	DET
inlawrev-3979	1931	7	assertions	assertion	NOUN
inlawrev-3979	1931	8	,	,	PUNCT
inlawrev-3979	1931	9	and	and	CCONJ
inlawrev-3979	1931	10	the	the	DET
inlawrev-3979	1931	11	btr	btr	PROPN
inlawrev-3979	1931	12	's	's	PART
inlawrev-3979	1931	13	final	final	ADJ
inlawrev-3979	1931	14	determination	determination	NOUN
inlawrev-3979	1931	15	was	be	AUX
inlawrev-3979	1931	16	affirmed	affirm	VERB
inlawrev-3979	1931	17	.	.	PUNCT
inlawrev-3979	1932	1	605	605	NUM
inlawrev-3979	1932	2	the	the	DET
inlawrev-3979	1932	3	legislature	legislature	NOUN
inlawrev-3979	1932	4	's	's	PART
inlawrev-3979	1932	5	intent	intent	NOUN
inlawrev-3979	1932	6	is	be	AUX
inlawrev-3979	1932	7	clear	clear	ADJ
inlawrev-3979	1932	8	and	and	CCONJ
inlawrev-3979	1932	9	unambiguous	unambiguous	ADJ
inlawrev-3979	1932	10	in	in	ADP
inlawrev-3979	1932	11	i.c	i.c	PROPN
inlawrev-3979	1932	12	.	.	PUNCT
inlawrev-3979	1933	1	§	§	PROPN
inlawrev-3979	1933	2	27	27	NUM
inlawrev-3979	1933	3	-	-	PUNCT
inlawrev-3979	1933	4	ll-2	ll-2	NOUN
inlawrev-3979	1933	5	-	-	PUNCT
inlawrev-3979	1933	6	2(2	2(2	NUM
inlawrev-3979	1933	7	)	)	PUNCT
inlawrev-3979	1933	8	.	.	PUNCT
inlawrev-3979	1934	1	606	606	NUM
inlawrev-3979	1934	2	the	the	DET
inlawrev-3979	1934	3	statute	statute	NOUN
inlawrev-3979	1934	4	specifically	specifically	ADV
inlawrev-3979	1934	5	provides	provide	VERB
inlawrev-3979	1934	6	that	that	PRON
inlawrev-3979	1934	7	for	for	SCONJ
inlawrev-3979	1934	8	a	a	DET
inlawrev-3979	1934	9	fraternal	fraternal	ADJ
inlawrev-3979	1934	10	beneficiary	beneficiary	NOUN
inlawrev-3979	1934	11	association	association	NOUN
inlawrev-3979	1934	12	to	to	PART
inlawrev-3979	1934	13	have	have	VERB
inlawrev-3979	1934	14	a	a	DET
inlawrev-3979	1934	15	representative	representative	ADJ
inlawrev-3979	1934	16	form	form	NOUN
inlawrev-3979	1934	17	of	of	ADP
inlawrev-3979	1934	18	government	government	NOUN
inlawrev-3979	1934	19	,	,	PUNCT
inlawrev-3979	1934	20	the	the	DET
inlawrev-3979	1934	21	association	association	NOUN
inlawrev-3979	1934	22	's	's	PART
inlawrev-3979	1934	23	officers	officer	NOUN
inlawrev-3979	1934	24	must	must	AUX
inlawrev-3979	1934	25	either	either	CCONJ
inlawrev-3979	1934	26	be	be	AUX
inlawrev-3979	1934	27	elected	elect	VERB
inlawrev-3979	1934	28	by	by	ADP
inlawrev-3979	1934	29	the	the	DET
inlawrev-3979	1934	30	supreme	supreme	PROPN
inlawrev-3979	1934	31	governing	govern	VERB
inlawrev-3979	1934	32	body	body	NOUN
inlawrev-3979	1934	33	or	or	CCONJ
inlawrev-3979	1934	34	the	the	DET
inlawrev-3979	1934	35	board	board	NOUN
inlawrev-3979	1934	36	of	of	ADP
inlawrev-3979	1934	37	directors	director	NOUN
inlawrev-3979	1934	38	.	.	PUNCT
inlawrev-3979	1935	1	607	607	NUM
inlawrev-3979	1935	2	uaod	uaod	PROPN
inlawrev-3979	1935	3	conceded	concede	VERB
inlawrev-3979	1935	4	officers	officer	NOUN
inlawrev-3979	1935	5	are	be	AUX
inlawrev-3979	1935	6	elected	elect	VERB
inlawrev-3979	1935	7	by	by	ADP
inlawrev-3979	1935	8	local	local	ADJ
inlawrev-3979	1935	9	members	member	NOUN
inlawrev-3979	1935	10	.	.	PUNCT
inlawrev-3979	1936	1	608	608	NUM
inlawrev-3979	1936	2	this	this	DET
inlawrev-3979	1936	3	concession	concession	NOUN
inlawrev-3979	1936	4	proves	prove	VERB
inlawrev-3979	1936	5	uaod	uaod	PROPN
inlawrev-3979	1936	6	does	do	AUX
inlawrev-3979	1936	7	not	not	PART
inlawrev-3979	1936	8	have	have	VERB
inlawrev-3979	1936	9	a	a	DET
inlawrev-3979	1936	10	representative	representative	ADJ
inlawrev-3979	1936	11	form	form	NOUN
inlawrev-3979	1936	12	of	of	ADP
inlawrev-3979	1936	13	government	government	NOUN
inlawrev-3979	1936	14	as	as	SCONJ
inlawrev-3979	1936	15	required	require	VERB
inlawrev-3979	1936	16	by	by	ADP
inlawrev-3979	1936	17	the	the	DET
inlawrev-3979	1936	18	statute	statute	NOUN
inlawrev-3979	1936	19	.	.	PUNCT
inlawrev-3979	1937	1	609	609	NUM
inlawrev-3979	1937	2	further	far	ADV
inlawrev-3979	1937	3	,	,	PUNCT
inlawrev-3979	1937	4	uaod	uaod	PROPN
inlawrev-3979	1937	5	argued	argue	VERB
inlawrev-3979	1937	6	that	that	SCONJ
inlawrev-3979	1937	7	social	social	ADJ
inlawrev-3979	1937	8	members	member	NOUN
inlawrev-3979	1937	9	could	could	AUX
inlawrev-3979	1937	10	not	not	PART
inlawrev-3979	1937	11	be	be	AUX
inlawrev-3979	1937	12	officers	officer	NOUN
inlawrev-3979	1937	13	,	,	PUNCT
inlawrev-3979	1937	14	but	but	CCONJ
inlawrev-3979	1937	15	evidence	evidence	NOUN
inlawrev-3979	1937	16	regarding	regard	VERB
inlawrev-3979	1937	17	this	this	DET
inlawrev-3979	1937	18	argument	argument	NOUN
inlawrev-3979	1937	19	was	be	AUX
inlawrev-3979	1937	20	not	not	PART
inlawrev-3979	1937	21	found	find	VERB
inlawrev-3979	1937	22	in	in	ADP
inlawrev-3979	1937	23	the	the	DET
inlawrev-3979	1937	24	administrative	administrative	ADJ
inlawrev-3979	1937	25	record	record	NOUN
inlawrev-3979	1937	26	,	,	PUNCT
inlawrev-3979	1937	27	and	and	CCONJ
inlawrev-3979	1937	28	uaod	uaod	PROPN
inlawrev-3979	1937	29	did	do	AUX
inlawrev-3979	1937	30	not	not	PART
inlawrev-3979	1937	31	provide	provide	VERB
inlawrev-3979	1937	32	direction	direction	NOUN
inlawrev-3979	1937	33	to	to	ADP
inlawrev-3979	1937	34	the	the	DET
inlawrev-3979	1937	35	evidence	evidence	NOUN
inlawrev-3979	1937	36	'	'	PUNCT
inlawrev-3979	1937	37	s	s	PART
inlawrev-3979	1937	38	location	location	NOUN
inlawrev-3979	1937	39	.	.	PUNCT
inlawrev-3979	1938	1	610	610	NUM
inlawrev-3979	1938	2	because	because	SCONJ
inlawrev-3979	1938	3	uaod	uaod	PROPN
inlawrev-3979	1938	4	did	do	AUX
inlawrev-3979	1938	5	not	not	PART
inlawrev-3979	1938	6	have	have	VERB
inlawrev-3979	1938	7	a	a	DET
inlawrev-3979	1938	8	representative	representative	ADJ
inlawrev-3979	1938	9	government	government	NOUN
inlawrev-3979	1938	10	,	,	PUNCT
inlawrev-3979	1938	11	it	it	PRON
inlawrev-3979	1938	12	did	do	AUX
inlawrev-3979	1938	13	not	not	PART
inlawrev-3979	1938	14	meet	meet	VERB
inlawrev-3979	1938	15	the	the	DET
inlawrev-3979	1938	16	requirements	requirement	NOUN
inlawrev-3979	1938	17	of	of	ADP
inlawrev-3979	1938	18	a	a	DET
inlawrev-3979	1938	19	"	"	PUNCT
inlawrev-3979	1938	20	fraternal	fraternal	ADJ
inlawrev-3979	1938	21	beneficiary	beneficiary	NOUN
inlawrev-3979	1938	22	association	association	NOUN
inlawrev-3979	1938	23	,	,	PUNCT
inlawrev-3979	1938	24	"	"	PUNCT
inlawrev-3979	1938	25	and	and	CCONJ
inlawrev-3979	1938	26	thus	thus	ADV
inlawrev-3979	1938	27	,	,	PUNCT
inlawrev-3979	1938	28	uaod	uaod	PROPN
inlawrev-3979	1938	29	did	do	AUX
inlawrev-3979	1938	30	not	not	PART
inlawrev-3979	1938	31	qualify	qualify	VERB
inlawrev-3979	1938	32	for	for	ADP
inlawrev-3979	1938	33	the	the	DET
inlawrev-3979	1938	34	fraternal	fraternal	ADJ
inlawrev-3979	1938	35	beneficiary	beneficiary	PROPN
inlawrev-3979	1938	36	association	association	PROPN
inlawrev-3979	1938	37	exemption	exemption	NOUN
inlawrev-3979	1938	38	under	under	ADP
inlawrev-3979	1938	39	i.c	i.c	PROPN
inlawrev-3979	1938	40	.	.	PUNCT
inlawrev-3979	1939	1	§	§	PROPN
inlawrev-3979	1939	2	6	6	NUM
inlawrev-3979	1939	3	-	-	SYM
inlawrev-3979	1939	4	1.1	1.1	NUM
inlawrev-3979	1939	5	-	-	PUNCT
inlawrev-3979	1939	6	10	10	NUM
inlawrev-3979	1939	7	-	-	SYM
inlawrev-3979	1939	8	23	23	NUM
inlawrev-3979	1939	9	.	.	PUNCT
inlawrev-3979	1940	1	611	611	NUM
inlawrev-3979	1940	2	18	18	NUM
inlawrev-3979	1940	3	.	.	PUNCT
inlawrev-3979	1941	1	hcpi	hcpi	PROPN
inlawrev-3979	1941	2	indiana	indiana	PROPN
inlawrev-3979	1941	3	,	,	PUNCT
inlawrev-3979	1941	4	llc	llc	PROPN
inlawrev-3979	1941	5	v.	v.	PROPN
inlawrev-3979	1941	6	hamilton	hamilton	PROPN
inlawrev-3979	1941	7	county	county	PROPN
inlawrev-3979	1941	8	property	property	NOUN
inlawrev-3979	1941	9	tax	tax	NOUN
inlawrev-3979	1941	10	assessment	assessment	NOUN
inlawrev-3979	1941	11	board	board	PROPN
inlawrev-3979	1941	12	of	of	ADP
inlawrev-3979	1941	13	appeals	appeal	NOUN
inlawrev-3979	1941	14	.	.	PUNCT
inlawrev-3979	1942	1	612	612	NUM
inlawrev-3979	1942	2	—	—	PUNCT
inlawrev-3979	1942	3	hcpi	hcpi	PROPN
inlawrev-3979	1942	4	indiana	indiana	PROPN
inlawrev-3979	1942	5	,	,	PUNCT
inlawrev-3979	1942	6	llc	llc	PROPN
inlawrev-3979	1942	7	(	(	PUNCT
inlawrev-3979	1942	8	"	"	PUNCT
inlawrev-3979	1942	9	hcpi	hcpi	ADJ
inlawrev-3979	1942	10	"	"	PUNCT
inlawrev-3979	1942	11	)	)	PUNCT
inlawrev-3979	1942	12	,	,	PUNCT
inlawrev-3979	1942	13	a	a	DET
inlawrev-3979	1942	14	foreign	foreign	ADJ
inlawrev-3979	1942	15	limited	limited	ADJ
inlawrev-3979	1942	16	liability	liability	NOUN
inlawrev-3979	1942	17	603	603	NUM
inlawrev-3979	1942	18	.	.	PUNCT
inlawrev-3979	1943	1	i	i	PRON
inlawrev-3979	1943	2	d.	d.	VERB
inlawrev-3979	1943	3	at	at	ADP
inlawrev-3979	1943	4	*	*	PROPN
inlawrev-3979	1943	5	2	2	NUM
inlawrev-3979	1943	6	.	.	PUNCT
inlawrev-3979	1944	1	a	a	DET
inlawrev-3979	1944	2	representative	representative	ADJ
inlawrev-3979	1944	3	form	form	NOUN
inlawrev-3979	1944	4	of	of	ADP
inlawrev-3979	1944	5	government	government	NOUN
inlawrev-3979	1944	6	is	be	AUX
inlawrev-3979	1944	7	just	just	ADV
inlawrev-3979	1944	8	one	one	NUM
inlawrev-3979	1944	9	requirement	requirement	NOUN
inlawrev-3979	1944	10	an	an	DET
inlawrev-3979	1944	11	association	association	NOUN
inlawrev-3979	1944	12	must	must	AUX
inlawrev-3979	1944	13	meet	meet	VERB
inlawrev-3979	1944	14	in	in	ADP
inlawrev-3979	1944	15	order	order	NOUN
inlawrev-3979	1944	16	to	to	PART
inlawrev-3979	1944	17	be	be	AUX
inlawrev-3979	1944	18	considered	consider	VERB
inlawrev-3979	1944	19	a	a	DET
inlawrev-3979	1944	20	"	"	PUNCT
inlawrev-3979	1944	21	fraternal	fraternal	ADJ
inlawrev-3979	1944	22	beneficiary	beneficiary	NOUN
inlawrev-3979	1944	23	association	association	NOUN
inlawrev-3979	1944	24	"	"	PUNCT
inlawrev-3979	1944	25	under	under	ADP
inlawrev-3979	1944	26	i.c	i.c	PROPN
inlawrev-3979	1944	27	.	.	PUNCT
inlawrev-3979	1945	1	§	§	PROPN
inlawrev-3979	1945	2	27	27	NUM
inlawrev-3979	1945	3	-	-	SYM
inlawrev-3979	1945	4	1	1	NUM
inlawrev-3979	1945	5	1	1	NUM
inlawrev-3979	1945	6	-	-	SYM
inlawrev-3979	1945	7	1	1	NUM
inlawrev-3979	1945	8	-	-	SYM
inlawrev-3979	1945	9	1	1	NUM
inlawrev-3979	1945	10	.	.	PUNCT
inlawrev-3979	1946	1	i	i	PRON
inlawrev-3979	1946	2	d.	d.	PROPN
inlawrev-3979	1946	3	the	the	DET
inlawrev-3979	1946	4	statute	statute	PROPN
inlawrev-3979	1946	5	defines	define	VERB
inlawrev-3979	1946	6	"	"	PUNCT
inlawrev-3979	1946	7	fraternal	fraternal	ADJ
inlawrev-3979	1946	8	beneficiary	beneficiary	NOUN
inlawrev-3979	1946	9	organization	organization	NOUN
inlawrev-3979	1946	10	"	"	PUNCT
inlawrev-3979	1946	11	as	as	ADP
inlawrev-3979	1946	12	:	:	PUNCT
inlawrev-3979	1946	13	1	1	X
inlawrev-3979	1946	14	)	)	PUNCT
inlawrev-3979	1946	15	any	any	DET
inlawrev-3979	1946	16	incorporated	incorporated	ADJ
inlawrev-3979	1946	17	society	society	NOUN
inlawrev-3979	1946	18	,	,	PUNCT
inlawrev-3979	1946	19	order	order	NOUN
inlawrev-3979	1946	20	,	,	PUNCT
inlawrev-3979	1946	21	or	or	CCONJ
inlawrev-3979	1946	22	supreme	supreme	PROPN
inlawrev-3979	1946	23	lodge	lodge	PROPN
inlawrev-3979	1946	24	without	without	ADP
inlawrev-3979	1946	25	capital	capital	NOUN
inlawrev-3979	1946	26	stock	stock	NOUN
inlawrev-3979	1946	27	,	,	PUNCT
inlawrev-3979	1946	28	whether	whether	SCONJ
inlawrev-3979	1946	29	incorporated	incorporate	VERB
inlawrev-3979	1946	30	or	or	CCONJ
inlawrev-3979	1946	31	not	not	PART
inlawrev-3979	1946	32	,	,	PUNCT
inlawrev-3979	1946	33	2	2	X
inlawrev-3979	1946	34	)	)	PUNCT
inlawrev-3979	1947	1	[	[	X
inlawrev-3979	1947	2	that	that	PRON
inlawrev-3979	1947	3	is	be	AUX
inlawrev-3979	1947	4	]	]	PUNCT
inlawrev-3979	1947	5	conducted	conduct	VERB
inlawrev-3979	1947	6	solely	solely	ADV
inlawrev-3979	1947	7	for	for	ADP
inlawrev-3979	1947	8	the	the	DET
inlawrev-3979	1947	9	benefit	benefit	NOUN
inlawrev-3979	1947	10	of	of	ADP
inlawrev-3979	1947	11	its	its	PRON
inlawrev-3979	1947	12	members	member	NOUN
inlawrev-3979	1947	13	and	and	CCONJ
inlawrev-3979	1947	14	their	their	PRON
inlawrev-3979	1947	15	beneficiaries	beneficiary	NOUN
inlawrev-3979	1947	16	,	,	PUNCT
inlawrev-3979	1947	17	and	and	CCONJ
inlawrev-3979	1947	18	[	[	X
inlawrev-3979	1947	19	is	be	AUX
inlawrev-3979	1947	20	]	]	X
inlawrev-3979	1947	21	3	3	X
inlawrev-3979	1947	22	)	)	PUNCT
inlawrev-3979	1947	23	not	not	PART
inlawrev-3979	1947	24	-	-	PUNCT
inlawrev-3979	1947	25	for	for	ADP
inlawrev-3979	1947	26	-	-	PUNCT
inlawrev-3979	1947	27	profit	profit	NOUN
inlawrev-3979	1947	28	,	,	PUNCT
inlawrev-3979	1947	29	4	4	NUM
inlawrev-3979	1947	30	)	)	PUNCT
inlawrev-3979	1947	31	operated	operate	VERB
inlawrev-3979	1947	32	on	on	ADP
inlawrev-3979	1947	33	a	a	DET
inlawrev-3979	1947	34	lodge	lodge	NOUN
inlawrev-3979	1947	35	system	system	NOUN
inlawrev-3979	1947	36	with	with	ADP
inlawrev-3979	1947	37	[	[	X
inlawrev-3979	1947	38	a	a	X
inlawrev-3979	1947	39	]	]	X
inlawrev-3979	1947	40	ritualistic	ritualistic	ADJ
inlawrev-3979	1947	41	form	form	NOUN
inlawrev-3979	1947	42	of	of	ADP
inlawrev-3979	1947	43	work	work	NOUN
inlawrev-3979	1947	44	,	,	PUNCT
inlawrev-3979	1947	45	5	5	X
inlawrev-3979	1947	46	)	)	PUNCT
inlawrev-3979	1947	47	having	have	VERB
inlawrev-3979	1947	48	a	a	DET
inlawrev-3979	1947	49	representative	representative	ADJ
inlawrev-3979	1947	50	form	form	NOUN
inlawrev-3979	1947	51	of	of	ADP
inlawrev-3979	1947	52	government	government	NOUN
inlawrev-3979	1947	53	,	,	PUNCT
inlawrev-3979	1947	54	and	and	CCONJ
inlawrev-3979	1947	55	6	6	NUM
inlawrev-3979	1947	56	)	)	PUNCT
inlawrev-3979	1947	57	that	that	PRON
inlawrev-3979	1947	58	provides	provide	VERB
inlawrev-3979	1947	59	benefits	benefit	NOUN
inlawrev-3979	1947	60	in	in	ADP
inlawrev-3979	1947	61	accordance	accordance	NOUN
inlawrev-3979	1947	62	with	with	ADP
inlawrev-3979	1947	63	[	[	X
inlawrev-3979	1947	64	indiana	indiana	PROPN
inlawrev-3979	1947	65	code	code	PROPN
inlawrev-3979	1947	66	§	§	PROPN
inlawrev-3979	1947	67	27	27	NUM
inlawrev-3979	1947	68	-	-	SYM
inlawrev-3979	1947	69	1	1	NUM
inlawrev-3979	1947	70	1	1	NUM
inlawrev-3979	1947	71	]	]	PUNCT
inlawrev-3979	1947	72	.	.	PUNCT
inlawrev-3979	1948	1	i	i	PRON
inlawrev-3979	1948	2	d.	d.	PROPN
inlawrev-3979	1948	3	(	(	PUNCT
inlawrev-3979	1948	4	alteration	alteration	NOUN
inlawrev-3979	1948	5	in	in	ADP
inlawrev-3979	1948	6	original	original	ADJ
inlawrev-3979	1948	7	)	)	PUNCT
inlawrev-3979	1948	8	(	(	PUNCT
inlawrev-3979	1948	9	quoting	quote	VERB
inlawrev-3979	1948	10	ind	ind	PROPN
inlawrev-3979	1948	11	.	.	PUNCT
inlawrev-3979	1949	1	code	code	PROPN
inlawrev-3979	1949	2	ann	ann	PROPN
inlawrev-3979	1949	3	.	.	PUNCT
inlawrev-3979	1950	1	§	§	PROPN
inlawrev-3979	1950	2	27	27	NUM
inlawrev-3979	1950	3	-	-	SYM
inlawrev-3979	1950	4	1	1	NUM
inlawrev-3979	1950	5	1	1	NUM
inlawrev-3979	1950	6	-	-	SYM
inlawrev-3979	1950	7	1	1	NUM
inlawrev-3979	1950	8	-	-	SYM
inlawrev-3979	1950	9	1	1	NUM
inlawrev-3979	1950	10	(	(	PUNCT
inlawrev-3979	1950	11	west	west	NOUN
inlawrev-3979	1950	12	2002	2002	NUM
inlawrev-3979	1950	13	)	)	PUNCT
inlawrev-3979	1950	14	)	)	PUNCT
inlawrev-3979	1950	15	.	.	PUNCT
inlawrev-3979	1951	1	604	604	NUM
inlawrev-3979	1951	2	.	.	PUNCT
inlawrev-3979	1952	1	i	i	PRON
inlawrev-3979	1952	2	d.	d.	PROPN
inlawrev-3979	1952	3	(	(	PUNCT
inlawrev-3979	1952	4	quoting	quote	VERB
inlawrev-3979	1952	5	petition	petition	NOUN
inlawrev-3979	1952	6	for	for	ADP
inlawrev-3979	1952	7	judicial	judicial	ADJ
inlawrev-3979	1952	8	review	review	NOUN
inlawrev-3979	1952	9	at	at	ADP
inlawrev-3979	1952	10	4	4	NUM
inlawrev-3979	1952	11	,	,	PUNCT
inlawrev-3979	1952	12	united	united	ADJ
inlawrev-3979	1952	13	order	order	NOUN
inlawrev-3979	1952	14	ofancient	ofancient	NOUN
inlawrev-3979	1952	15	druids	druid	NOUN
inlawrev-3979	1952	16	,	,	PUNCT
inlawrev-3979	1952	17	2007	2007	NUM
inlawrev-3979	1952	18	wl	wl	NOUN
inlawrev-3979	1952	19	1439560	1439560	NUM
inlawrev-3979	1952	20	)	)	PUNCT
inlawrev-3979	1952	21	.	.	PUNCT
inlawrev-3979	1953	1	605	605	NUM
inlawrev-3979	1953	2	.	.	PUNCT
inlawrev-3979	1954	1	i	i	PRON
inlawrev-3979	1954	2	d.	d.	PROPN
inlawrev-3979	1954	3	at	at	ADP
inlawrev-3979	1954	4	*	*	PROPN
inlawrev-3979	1954	5	3	3	NUM
inlawrev-3979	1954	6	.	.	NUM
inlawrev-3979	1954	7	606	606	NUM
inlawrev-3979	1954	8	.	.	PUNCT
inlawrev-3979	1955	1	i	i	PRON
inlawrev-3979	1955	2	d.	d.	PROPN
inlawrev-3979	1955	3	607	607	NUM
inlawrev-3979	1955	4	.	.	PUNCT
inlawrev-3979	1956	1	i	i	PRON
inlawrev-3979	1956	2	d.	d.	PROPN
inlawrev-3979	1956	3	(	(	PUNCT
inlawrev-3979	1956	4	citing	cite	VERB
inlawrev-3979	1956	5	ind	ind	NOUN
inlawrev-3979	1956	6	.	.	PUNCT
inlawrev-3979	1957	1	code	code	PROPN
inlawrev-3979	1957	2	ann	ann	PROPN
inlawrev-3979	1957	3	.	.	PUNCT
inlawrev-3979	1958	1	§	§	PROPN
inlawrev-3979	1958	2	27	27	NUM
inlawrev-3979	1958	3	-	-	SYM
inlawrev-3979	1958	4	1	1	NUM
inlawrev-3979	1958	5	1	1	NUM
inlawrev-3979	1958	6	-	-	SYM
inlawrev-3979	1958	7	2	2	NUM
inlawrev-3979	1958	8	-	-	NUM
inlawrev-3979	1958	9	2(2	2(2	NUM
inlawrev-3979	1958	10	)	)	PUNCT
inlawrev-3979	1958	11	(	(	PUNCT
inlawrev-3979	1958	12	west	west	NOUN
inlawrev-3979	1958	13	2002	2002	NUM
inlawrev-3979	1958	14	)	)	PUNCT
inlawrev-3979	1958	15	)	)	PUNCT
inlawrev-3979	1958	16	.	.	PUNCT
inlawrev-3979	1959	1	608	608	NUM
inlawrev-3979	1959	2	.	.	PUNCT
inlawrev-3979	1960	1	i	i	PRON
inlawrev-3979	1960	2	d.	d.	PROPN
inlawrev-3979	1960	3	609	609	NUM
inlawrev-3979	1960	4	.	.	PUNCT
inlawrev-3979	1961	1	i	i	PRON
inlawrev-3979	1961	2	d.	d.	PROPN
inlawrev-3979	1961	3	610	610	NUM
inlawrev-3979	1961	4	.	.	PUNCT
inlawrev-3979	1962	1	i	i	PRON
inlawrev-3979	1962	2	d.	d.	PROPN
inlawrev-3979	1962	3	611	611	NUM
inlawrev-3979	1962	4	.	.	PUNCT
inlawrev-3979	1963	1	i	i	PRON
inlawrev-3979	1963	2	d.	d.	PROPN
inlawrev-3979	1963	3	612	612	NUM
inlawrev-3979	1963	4	.	.	PUNCT
inlawrev-3979	1964	1	no	no	INTJ
inlawrev-3979	1964	2	.	.	NOUN
inlawrev-3979	1964	3	49t10	49t10	NUM
inlawrev-3979	1964	4	-	-	PUNCT
inlawrev-3979	1964	5	0604	0604	NUM
inlawrev-3979	1964	6	-	-	PUNCT
inlawrev-3979	1964	7	ta-36	ta-36	NOUN
inlawrev-3979	1964	8	,	,	PUNCT
inlawrev-3979	1964	9	2007	2007	NUM
inlawrev-3979	1964	10	wl	wl	NOUN
inlawrev-3979	1964	11	1559294	1559294	NUM
inlawrev-3979	1964	12	(	(	PUNCT
inlawrev-3979	1964	13	ind	ind	NOUN
inlawrev-3979	1964	14	.	.	PUNCT
inlawrev-3979	1965	1	tax	tax	PROPN
inlawrev-3979	1966	1	ct	ct	PROPN
inlawrev-3979	1966	2	.	.	PUNCT
inlawrev-3979	1967	1	may	may	AUX
inlawrev-3979	1967	2	31	31	NUM
inlawrev-3979	1967	3	,	,	PUNCT
inlawrev-3979	1967	4	2007	2007	NUM
inlawrev-3979	1967	5	)	)	PUNCT
inlawrev-3979	1967	6	(	(	PUNCT
inlawrev-3979	1967	7	unpublished	unpublished	ADJ
inlawrev-3979	1967	8	table	table	NOUN
inlawrev-3979	1967	9	decision	decision	NOUN
inlawrev-3979	1967	10	)	)	PUNCT
inlawrev-3979	1967	11	.	.	PUNCT
inlawrev-3979	1968	1	2008	2008	NUM
inlawrev-3979	1968	2	]	]	PUNCT
inlawrev-3979	1968	3	tax	tax	NOUN
inlawrev-3979	1968	4	law	law	NOUN
inlawrev-3979	1968	5	1323	1323	NUM
inlawrev-3979	1968	6	company	company	NOUN
inlawrev-3979	1968	7	,	,	PUNCT
inlawrev-3979	1968	8	initiated	initiate	VERB
inlawrev-3979	1968	9	this	this	DET
inlawrev-3979	1968	10	action	action	NOUN
inlawrev-3979	1968	11	on	on	ADP
inlawrev-3979	1968	12	april	april	PROPN
inlawrev-3979	1968	13	6	6	NUM
inlawrev-3979	1968	14	,	,	PUNCT
inlawrev-3979	1968	15	2006	2006	NUM
inlawrev-3979	1968	16	,	,	PUNCT
inlawrev-3979	1968	17	appealing	appeal	VERB
inlawrev-3979	1968	18	the	the	DET
inlawrev-3979	1968	19	denial	denial	NOUN
inlawrev-3979	1968	20	of	of	ADP
inlawrev-3979	1968	21	its	its	PRON
inlawrev-3979	1968	22	request	request	NOUN
inlawrev-3979	1968	23	for	for	ADP
inlawrev-3979	1968	24	a	a	DET
inlawrev-3979	1968	25	charitable	charitable	ADJ
inlawrev-3979	1968	26	or	or	CCONJ
inlawrev-3979	1968	27	educational	educational	ADJ
inlawrev-3979	1968	28	purposes	purpose	NOUN
inlawrev-3979	1968	29	exemption	exemption	NOUN
inlawrev-3979	1968	30	for	for	ADP
inlawrev-3979	1968	31	the	the	DET
inlawrev-3979	1968	32	2004	2004	NUM
inlawrev-3979	1968	33	tax	tax	NOUN
inlawrev-3979	1968	34	year	year	NOUN
inlawrev-3979	1968	35	for	for	ADP
inlawrev-3979	1968	36	the	the	DET
inlawrev-3979	1968	37	portion	portion	NOUN
inlawrev-3979	1968	38	of	of	ADP
inlawrev-3979	1968	39	its	its	PRON
inlawrev-3979	1968	40	property	property	NOUN
inlawrev-3979	1968	41	leased	lease	VERB
inlawrev-3979	1968	42	to	to	ADP
inlawrev-3979	1968	43	clarian	clarian	ADJ
inlawrev-3979	1968	44	health	health	NOUN
inlawrev-3979	1968	45	partners	partner	NOUN
inlawrev-3979	1968	46	,	,	PUNCT
inlawrev-3979	1968	47	inc	inc	PROPN
inlawrev-3979	1968	48	.	.	PROPN
inlawrev-3979	1969	1	(	(	PUNCT
inlawrev-3979	1969	2	"	"	PUNCT
inlawrev-3979	1969	3	clarian	clarian	ADJ
inlawrev-3979	1969	4	"	"	PUNCT
inlawrev-3979	1969	5	)	)	PUNCT
inlawrev-3979	1969	6	,	,	PUNCT
inlawrev-3979	1969	7	a	a	DET
inlawrev-3979	1969	8	nonprofit	nonprofit	ADJ
inlawrev-3979	1969	9	corporation	corporation	NOUN
inlawrev-3979	1969	10	.	.	PUNCT
inlawrev-3979	1970	1	613	613	NUM
inlawrev-3979	1970	2	the	the	DET
inlawrev-3979	1970	3	property	property	NOUN
inlawrev-3979	1970	4	at	at	ADP
inlawrev-3979	1970	5	issue	issue	NOUN
inlawrev-3979	1970	6	was	be	AUX
inlawrev-3979	1970	7	located	locate	VERB
inlawrev-3979	1970	8	in	in	ADP
inlawrev-3979	1970	9	carmel	carmel	PROPN
inlawrev-3979	1970	10	,	,	PUNCT
inlawrev-3979	1970	11	indiana	indiana	PROPN
inlawrev-3979	1970	12	and	and	CCONJ
inlawrev-3979	1970	13	consisted	consist	VERB
inlawrev-3979	1970	14	of	of	ADP
inlawrev-3979	1970	15	7.77	7.77	NUM
inlawrev-3979	1970	16	acres	acre	NOUN
inlawrev-3979	1970	17	containing	contain	VERB
inlawrev-3979	1970	18	the	the	DET
inlawrev-3979	1970	19	methodist	methodist	PROPN
inlawrev-3979	1970	20	medical	medical	PROPN
inlawrev-3979	1970	21	plaza	plaza	PROPN
inlawrev-3979	1970	22	of	of	ADP
inlawrev-3979	1970	23	carmel	carmel	PROPN
inlawrev-3979	1970	24	(	(	PUNCT
inlawrev-3979	1970	25	"	"	PUNCT
inlawrev-3979	1970	26	mmp	mmp	PROPN
inlawrev-3979	1970	27	"	"	PUNCT
inlawrev-3979	1970	28	)	)	PUNCT
inlawrev-3979	1970	29	and	and	CCONJ
inlawrev-3979	1970	30	a	a	DET
inlawrev-3979	1970	31	parking	parking	NOUN
inlawrev-3979	1970	32	lot.614	lot.614	NOUN
inlawrev-3979	1970	33	clarian	clarian	PROPN
inlawrev-3979	1970	34	rented	rent	VERB
inlawrev-3979	1970	35	59	59	NUM
inlawrev-3979	1970	36	%	%	NOUN
inlawrev-3979	1970	37	of	of	ADP
inlawrev-3979	1970	38	mmp	mmp	PROPN
inlawrev-3979	1970	39	to	to	PART
inlawrev-3979	1970	40	provide	provide	VERB
inlawrev-3979	1970	41	various	various	ADJ
inlawrev-3979	1970	42	surgical	surgical	ADJ
inlawrev-3979	1970	43	and	and	CCONJ
inlawrev-3979	1970	44	medical	medical	ADJ
inlawrev-3979	1970	45	care	care	NOUN
inlawrev-3979	1970	46	,	,	PUNCT
inlawrev-3979	1970	47	as	as	ADV
inlawrev-3979	1970	48	well	well	ADV
inlawrev-3979	1970	49	as	as	ADP
inlawrev-3979	1970	50	to	to	PART
inlawrev-3979	1970	51	provide	provide	VERB
inlawrev-3979	1970	52	free	free	ADJ
inlawrev-3979	1970	53	or	or	CCONJ
inlawrev-3979	1970	54	reduced	reduce	VERB
inlawrev-3979	1970	55	medical	medical	ADJ
inlawrev-3979	1970	56	care	care	NOUN
inlawrev-3979	1970	57	to	to	ADP
inlawrev-3979	1970	58	indigent	indigent	ADJ
inlawrev-3979	1970	59	patients	patient	NOUN
inlawrev-3979	1970	60	and	and	CCONJ
inlawrev-3979	1970	61	medical	medical	ADJ
inlawrev-3979	1970	62	students	student	NOUN
inlawrev-3979	1970	63	with	with	ADP
inlawrev-3979	1970	64	a	a	DET
inlawrev-3979	1970	65	"	"	PUNCT
inlawrev-3979	1970	66	experiential	experiential	ADJ
inlawrev-3979	1970	67	educational	educational	ADJ
inlawrev-3979	1970	68	setting	setting	NOUN
inlawrev-3979	1970	69	.	.	PUNCT
inlawrev-3979	1970	70	"	"	PUNCT
inlawrev-3979	1971	1	615	615	NUM
inlawrev-3979	1971	2	hcpfs	hcpf	NOUN
inlawrev-3979	1971	3	request	request	NOUN
inlawrev-3979	1971	4	for	for	ADP
inlawrev-3979	1971	5	the	the	DET
inlawrev-3979	1971	6	exemption	exemption	NOUN
inlawrev-3979	1971	7	was	be	AUX
inlawrev-3979	1971	8	denied	deny	VERB
inlawrev-3979	1971	9	by	by	ADP
inlawrev-3979	1971	10	the	the	DET
inlawrev-3979	1971	11	hamilton	hamilton	PROPN
inlawrev-3979	1971	12	county	county	PROPN
inlawrev-3979	1971	13	ptaboa	ptaboa	PROPN
inlawrev-3979	1971	14	and	and	CCONJ
inlawrev-3979	1971	15	the	the	DET
inlawrev-3979	1971	16	btr.616	btr.616	PROPN
inlawrev-3979	1971	17	during	during	ADP
inlawrev-3979	1971	18	the	the	DET
inlawrev-3979	1971	19	administrative	administrative	ADJ
inlawrev-3979	1971	20	hearing	hearing	NOUN
inlawrev-3979	1971	21	,	,	PUNCT
inlawrev-3979	1971	22	hcpi	hcpi	PROPN
inlawrev-3979	1971	23	claimed	claim	VERB
inlawrev-3979	1971	24	that	that	SCONJ
inlawrev-3979	1971	25	the	the	DET
inlawrev-3979	1971	26	property	property	NOUN
inlawrev-3979	1971	27	was	be	AUX
inlawrev-3979	1971	28	owned	own	VERB
inlawrev-3979	1971	29	"	"	PUNCT
inlawrev-3979	1971	30	for	for	ADP
inlawrev-3979	1971	31	a	a	DET
inlawrev-3979	1971	32	charitable	charitable	ADJ
inlawrev-3979	1971	33	purpose	purpose	NOUN
inlawrev-3979	1971	34	and	and	CCONJ
inlawrev-3979	1971	35	that	that	SCONJ
inlawrev-3979	1971	36	clarian	clarian	PROPN
inlawrev-3979	1971	37	occupied	occupy	VERB
inlawrev-3979	1971	38	and	and	CCONJ
inlawrev-3979	1971	39	used	use	VERB
inlawrev-3979	1971	40	it	it	PRON
inlawrev-3979	1971	41	for	for	ADP
inlawrev-3979	1971	42	both	both	CCONJ
inlawrev-3979	1971	43	charitable	charitable	ADJ
inlawrev-3979	1971	44	and	and	CCONJ
inlawrev-3979	1971	45	educational	educational	ADJ
inlawrev-3979	1971	46	purposes	purpose	NOUN
inlawrev-3979	1971	47	,	,	PUNCT
inlawrev-3979	1971	48	"	"	PUNCT
inlawrev-3979	1971	49	because	because	SCONJ
inlawrev-3979	1971	50	it	it	PRON
inlawrev-3979	1971	51	freed	free	VERB
inlawrev-3979	1971	52	up	up	ADP
inlawrev-3979	1971	53	money	money	NOUN
inlawrev-3979	1971	54	for	for	SCONJ
inlawrev-3979	1971	55	clarian	clarian	ADJ
inlawrev-3979	1971	56	to	to	PART
inlawrev-3979	1971	57	use	use	VERB
inlawrev-3979	1971	58	for	for	ADP
inlawrev-3979	1971	59	charitable	charitable	ADJ
inlawrev-3979	1971	60	care	care	NOUN
inlawrev-3979	1971	61	and	and	CCONJ
inlawrev-3979	1971	62	medical	medical	ADJ
inlawrev-3979	1971	63	student	student	NOUN
inlawrev-3979	1971	64	education	education	NOUN
inlawrev-3979	1971	65	.	.	PUNCT
inlawrev-3979	1972	1	617	617	NUM
inlawrev-3979	1972	2	hcpi	hcpi	NOUN
inlawrev-3979	1972	3	argued	argue	VERB
inlawrev-3979	1972	4	this	this	PRON
inlawrev-3979	1972	5	was	be	AUX
inlawrev-3979	1972	6	further	far	ADV
inlawrev-3979	1972	7	demonstrated	demonstrate	VERB
inlawrev-3979	1972	8	by	by	ADP
inlawrev-3979	1972	9	the	the	DET
inlawrev-3979	1972	10	fact	fact	NOUN
inlawrev-3979	1972	11	that	that	SCONJ
inlawrev-3979	1972	12	clarian	clarian	PROPN
inlawrev-3979	1972	13	rented	rent	VERB
inlawrev-3979	1972	14	its	its	PRON
inlawrev-3979	1972	15	portion	portion	NOUN
inlawrev-3979	1972	16	of	of	ADP
inlawrev-3979	1972	17	mmp	mmp	PROPN
inlawrev-3979	1972	18	at	at	ADP
inlawrev-3979	1972	19	a	a	DET
inlawrev-3979	1972	20	below	below	ADP
inlawrev-3979	1972	21	market	market	NOUN
inlawrev-3979	1972	22	rate	rate	NOUN
inlawrev-3979	1972	23	.	.	PUNCT
inlawrev-3979	1973	1	618	618	NUM
inlawrev-3979	1973	2	in	in	ADP
inlawrev-3979	1973	3	addition	addition	NOUN
inlawrev-3979	1973	4	,	,	PUNCT
inlawrev-3979	1973	5	hcpi	hcpi	PROPN
inlawrev-3979	1973	6	reasoned	reason	VERB
inlawrev-3979	1973	7	that	that	SCONJ
inlawrev-3979	1973	8	mmp	mmp	PROPN
inlawrev-3979	1973	9	was	be	AUX
inlawrev-3979	1973	10	occupied	occupy	VERB
inlawrev-3979	1973	11	for	for	ADP
inlawrev-3979	1973	12	charitable	charitable	ADJ
inlawrev-3979	1973	13	purposes	purpose	NOUN
inlawrev-3979	1973	14	,	,	PUNCT
inlawrev-3979	1973	15	because	because	SCONJ
inlawrev-3979	1973	16	mmp	mmp	PROPN
inlawrev-3979	1973	17	was	be	AUX
inlawrev-3979	1973	18	used	use	VERB
inlawrev-3979	1973	19	by	by	ADP
inlawrev-3979	1973	20	clarian	clarian	PROPN
inlawrev-3979	1973	21	to	to	PART
inlawrev-3979	1973	22	provide	provide	VERB
inlawrev-3979	1973	23	indigent	indigent	ADJ
inlawrev-3979	1973	24	care	care	NOUN
inlawrev-3979	1973	25	.	.	PUNCT
inlawrev-3979	1974	1	619	619	NUM
inlawrev-3979	1974	2	the	the	DET
inlawrev-3979	1974	3	evidence	evidence	NOUN
inlawrev-3979	1974	4	hcpi	hcpi	ADV
inlawrev-3979	1974	5	used	use	VERB
inlawrev-3979	1974	6	to	to	PART
inlawrev-3979	1974	7	support	support	VERB
inlawrev-3979	1974	8	this	this	DET
inlawrev-3979	1974	9	argument	argument	NOUN
inlawrev-3979	1974	10	consisted	consist	VERB
inlawrev-3979	1974	11	of	of	ADP
inlawrev-3979	1974	12	clarian	clarian	PROPN
inlawrev-3979	1974	13	'	'	PART
inlawrev-3979	1974	14	s	s	PROPN
inlawrev-3979	1974	15	2003	2003	NUM
inlawrev-3979	1974	16	annual	annual	ADJ
inlawrev-3979	1974	17	fiscal	fiscal	ADJ
inlawrev-3979	1974	18	report	report	NOUN
inlawrev-3979	1974	19	,	,	PUNCT
inlawrev-3979	1974	20	which	which	PRON
inlawrev-3979	1974	21	stated	state	VERB
inlawrev-3979	1974	22	that	that	SCONJ
inlawrev-3979	1974	23	clarian	clarian	PROPN
inlawrev-3979	1974	24	'	'	PART
inlawrev-3979	1974	25	s	s	PART
inlawrev-3979	1974	26	total	total	ADJ
inlawrev-3979	1974	27	charity	charity	NOUN
inlawrev-3979	1974	28	care	care	NOUN
inlawrev-3979	1974	29	and	and	CCONJ
inlawrev-3979	1974	30	community	community	NOUN
inlawrev-3979	1974	31	benefits	benefit	NOUN
inlawrev-3979	1974	32	for	for	ADP
inlawrev-3979	1974	33	that	that	DET
inlawrev-3979	1974	34	year	year	NOUN
inlawrev-3979	1974	35	was	be	AUX
inlawrev-3979	1974	36	over	over	ADP
inlawrev-3979	1974	37	$	$	SYM
inlawrev-3979	1974	38	29	29	NUM
inlawrev-3979	1974	39	million	million	NUM
inlawrev-3979	1974	40	.	.	PUNCT
inlawrev-3979	1975	1	620	620	NUM
inlawrev-3979	1975	2	the	the	DET
inlawrev-3979	1975	3	report	report	NOUN
inlawrev-3979	1975	4	included	include	VERB
inlawrev-3979	1975	5	care	care	NOUN
inlawrev-3979	1975	6	provided	provide	VERB
inlawrev-3979	1975	7	by	by	ADP
inlawrev-3979	1975	8	mmp	mmp	PROPN
inlawrev-3979	1975	9	as	as	ADV
inlawrev-3979	1975	10	well	well	ADV
inlawrev-3979	1975	11	as	as	ADP
inlawrev-3979	1975	12	methodist	methodist	PROPN
inlawrev-3979	1975	13	hospital	hospital	PROPN
inlawrev-3979	1975	14	,	,	PUNCT
inlawrev-3979	1975	15	indiana	indiana	PROPN
inlawrev-3979	1975	16	university	university	PROPN
inlawrev-3979	1975	17	hospital	hospital	NOUN
inlawrev-3979	1975	18	,	,	PUNCT
inlawrev-3979	1975	19	and	and	CCONJ
inlawrev-3979	1975	20	riley	riley	NOUN
inlawrev-3979	1975	21	hospital	hospital	NOUN
inlawrev-3979	1975	22	.	.	PUNCT
inlawrev-3979	1976	1	621	621	NUM
inlawrev-3979	1976	2	clarian	clarian	ADJ
inlawrev-3979	1976	3	'	'	PUNCT
inlawrev-3979	1976	4	s	s	NOUN
inlawrev-3979	1976	5	website	website	NOUN
inlawrev-3979	1976	6	promoting	promote	VERB
inlawrev-3979	1976	7	its	its	PRON
inlawrev-3979	1976	8	participation	participation	NOUN
inlawrev-3979	1976	9	in	in	ADP
inlawrev-3979	1976	10	the	the	DET
inlawrev-3979	1976	11	indiana	indiana	PROPN
inlawrev-3979	1976	12	university	university	PROPN
inlawrev-3979	1976	13	school	school	NOUN
inlawrev-3979	1976	14	of	of	ADP
inlawrev-3979	1976	15	medicine	medicine	NOUN
inlawrev-3979	1976	16	's	's	PART
inlawrev-3979	1976	17	residency	residency	NOUN
inlawrev-3979	1976	18	program	program	NOUN
inlawrev-3979	1976	19	was	be	AUX
inlawrev-3979	1976	20	submitted	submit	VERB
inlawrev-3979	1976	21	as	as	ADP
inlawrev-3979	1976	22	evidence	evidence	NOUN
inlawrev-3979	1976	23	of	of	ADP
inlawrev-3979	1976	24	medical	medical	ADJ
inlawrev-3979	1976	25	student	student	NOUN
inlawrev-3979	1976	26	involvement	involvement	NOUN
inlawrev-3979	1976	27	with	with	ADP
inlawrev-3979	1976	28	mmp.622	mmp.622	ADJ
inlawrev-3979	1976	29	hcpi	hcpi	PROPN
inlawrev-3979	1976	30	argued	argue	VERB
inlawrev-3979	1976	31	that	that	SCONJ
inlawrev-3979	1976	32	clarian	clarian	PROPN
inlawrev-3979	1976	33	would	would	AUX
inlawrev-3979	1976	34	be	be	AUX
inlawrev-3979	1976	35	the	the	DET
inlawrev-3979	1976	36	"	"	PUNCT
inlawrev-3979	1976	37	true	true	ADJ
inlawrev-3979	1976	38	beneficiary	beneficiary	NOUN
inlawrev-3979	1976	39	"	"	PUNCT
inlawrev-3979	1976	40	of	of	ADP
inlawrev-3979	1976	41	any	any	DET
inlawrev-3979	1976	42	exemption	exemption	NOUN
inlawrev-3979	1976	43	received	receive	VERB
inlawrev-3979	1976	44	for	for	ADP
inlawrev-3979	1976	45	mmp	mmp	PROPN
inlawrev-3979	1976	46	,	,	PUNCT
inlawrev-3979	1976	47	because	because	SCONJ
inlawrev-3979	1976	48	the	the	DET
inlawrev-3979	1976	49	exemption	exemption	NOUN
inlawrev-3979	1976	50	would	would	AUX
inlawrev-3979	1976	51	decrease	decrease	VERB
inlawrev-3979	1976	52	clarian	clarian	ADJ
inlawrev-3979	1976	53	'	'	PART
inlawrev-3979	1976	54	s	s	NOUN
inlawrev-3979	1976	55	operating	operating	NOUN
inlawrev-3979	1976	56	expenses	expense	NOUN
inlawrev-3979	1976	57	owed	owe	VERB
inlawrev-3979	1976	58	to	to	AUX
inlawrev-3979	1976	59	hcpi	hcpi	VERB
inlawrev-3979	1976	60	under	under	ADP
inlawrev-3979	1976	61	its	its	PRON
inlawrev-3979	1976	62	lease.623	lease.623	NOUN
inlawrev-3979	1976	63	the	the	DET
inlawrev-3979	1976	64	tax	tax	NOUN
inlawrev-3979	1976	65	court	court	NOUN
inlawrev-3979	1976	66	rejected	reject	VERB
inlawrev-3979	1976	67	hcpfs	hcpf	NOUN
inlawrev-3979	1976	68	arguments	argument	NOUN
inlawrev-3979	1976	69	,	,	PUNCT
inlawrev-3979	1976	70	holding	hold	VERB
inlawrev-3979	1976	71	that	that	SCONJ
inlawrev-3979	1976	72	the	the	DET
inlawrev-3979	1976	73	btr	btr	PROPN
inlawrev-3979	1976	74	'	'	PART
inlawrev-3979	1976	75	s	s	PART
inlawrev-3979	1976	76	final	final	ADJ
inlawrev-3979	1976	77	determination	determination	NOUN
inlawrev-3979	1976	78	was	be	AUX
inlawrev-3979	1976	79	not	not	PART
inlawrev-3979	1976	80	in	in	ADP
inlawrev-3979	1976	81	error	error	NOUN
inlawrev-3979	1976	82	,	,	PUNCT
inlawrev-3979	1976	83	because	because	SCONJ
inlawrev-3979	1976	84	the	the	DET
inlawrev-3979	1976	85	evidence	evidence	NOUN
inlawrev-3979	1976	86	provided	provide	VERB
inlawrev-3979	1976	87	by	by	ADP
inlawrev-3979	1976	88	hcpi	hcpi	NOUN
inlawrev-3979	1976	89	"	"	PUNCT
inlawrev-3979	1976	90	merely	merely	ADV
inlawrev-3979	1976	91	demonstrates	demonstrate	VERB
inlawrev-3979	1976	92	that	that	SCONJ
inlawrev-3979	1976	93	clarian	clarian	PROPN
inlawrev-3979	1976	94	used	use	VERB
inlawrev-3979	1976	95	the	the	DET
inlawrev-3979	1976	96	mmp	mmp	PROPN
inlawrev-3979	1976	97	to	to	PART
inlawrev-3979	1976	98	provide	provide	VERB
inlawrev-3979	1976	99	an	an	DET
inlawrev-3979	1976	100	unspecified	unspecified	ADJ
inlawrev-3979	1976	101	amount	amount	NOUN
inlawrev-3979	1976	102	of	of	ADP
inlawrev-3979	1976	103	educational	educational	ADJ
inlawrev-3979	1976	104	and	and	CCONJ
inlawrev-3979	1976	105	charitable	charitable	ADJ
inlawrev-3979	1976	106	activity	activity	NOUN
inlawrev-3979	1976	107	.	.	PUNCT
inlawrev-3979	1976	108	"	"	PUNCT
inlawrev-3979	1977	1	624	624	NUM
inlawrev-3979	1977	2	the	the	DET
inlawrev-3979	1977	3	evidence	evidence	NOUN
inlawrev-3979	1977	4	provided	provide	VERB
inlawrev-3979	1977	5	did	do	AUX
inlawrev-3979	1977	6	not	not	PART
inlawrev-3979	1977	7	demonstrate	demonstrate	VERB
inlawrev-3979	1977	8	mmp	mmp	PROPN
inlawrev-3979	1977	9	was	be	AUX
inlawrev-3979	1977	10	used	use	VERB
inlawrev-3979	1977	11	to	to	PART
inlawrev-3979	1977	12	provide	provide	VERB
inlawrev-3979	1977	13	charitable	charitable	ADJ
inlawrev-3979	1977	14	health	health	NOUN
inlawrev-3979	1977	15	care	care	NOUN
inlawrev-3979	1977	16	or	or	CCONJ
inlawrev-3979	1977	17	education	education	NOUN
inlawrev-3979	1977	18	to	to	ADP
inlawrev-3979	1977	19	613	613	NUM
inlawrev-3979	1977	20	.	.	PUNCT
inlawrev-3979	1978	1	i	i	PRON
inlawrev-3979	1978	2	d.	d.	VERB
inlawrev-3979	1978	3	at	at	ADP
inlawrev-3979	1978	4	*	*	PROPN
inlawrev-3979	1978	5	1	1	NUM
inlawrev-3979	1978	6	.	.	PUNCT
inlawrev-3979	1979	1	"	"	PUNCT
inlawrev-3979	1979	2	clarian	clarian	PROPN
inlawrev-3979	1979	3	is	be	AUX
inlawrev-3979	1979	4	'	'	PUNCT
inlawrev-3979	1979	5	organized	organize	VERB
inlawrev-3979	1979	6	exclusively	exclusively	ADV
inlawrev-3979	1979	7	for	for	ADP
inlawrev-3979	1979	8	charitable	charitable	ADJ
inlawrev-3979	1979	9	,	,	PUNCT
inlawrev-3979	1979	10	educational	educational	ADJ
inlawrev-3979	1979	11	,	,	PUNCT
inlawrev-3979	1979	12	and	and	CCONJ
inlawrev-3979	1979	13	scientific	scientific	ADJ
inlawrev-3979	1979	14	purposes	purpose	NOUN
inlawrev-3979	1979	15	within	within	ADP
inlawrev-3979	1979	16	the	the	DET
inlawrev-3979	1979	17	meaning	meaning	NOUN
inlawrev-3979	1979	18	of	of	ADP
inlawrev-3979	1979	19	section	section	NOUN
inlawrev-3979	1979	20	501(c)(3	501(c)(3	NOUN
inlawrev-3979	1979	21	)	)	PUNCT
inlawrev-3979	1979	22	of	of	ADP
inlawrev-3979	1979	23	the	the	DET
inlawrev-3979	1979	24	internal	internal	ADJ
inlawrev-3979	1979	25	revenue	revenue	NOUN
inlawrev-3979	1979	26	code	code	PROPN
inlawrev-3979	1979	27	[	[	X
inlawrev-3979	1979	28	.	.	X
inlawrev-3979	1979	29	]	]	X
inlawrev-3979	1979	30	"	"	PUNCT
inlawrev-3979	1979	31	'	'	PUNCT
inlawrev-3979	1979	32	i	i	PRON
inlawrev-3979	1979	33	d.	d.	PROPN
inlawrev-3979	1979	34	(	(	PUNCT
inlawrev-3979	1979	35	alteration	alteration	NOUN
inlawrev-3979	1979	36	in	in	ADP
inlawrev-3979	1979	37	original	original	ADJ
inlawrev-3979	1979	38	)	)	PUNCT
inlawrev-3979	1979	39	(	(	PUNCT
inlawrev-3979	1979	40	quoting	quote	VERB
inlawrev-3979	1979	41	cert	cert	NOUN
inlawrev-3979	1979	42	.	.	PUNCT
inlawrev-3979	1980	1	admin	admin	PROPN
inlawrev-3979	1980	2	.	.	PUNCT
inlawrev-3979	1981	1	r.	r.	PROPN
inlawrev-3979	1981	2	at	at	ADP
inlawrev-3979	1981	3	434	434	NUM
inlawrev-3979	1981	4	)	)	PUNCT
inlawrev-3979	1981	5	.	.	PUNCT
inlawrev-3979	1982	1	614	614	NUM
inlawrev-3979	1982	2	.	.	PUNCT
inlawrev-3979	1983	1	i	i	PROPN
inlawrev-3979	1983	2	d	d	PROPN
inlawrev-3979	1983	3	615	615	NUM
inlawrev-3979	1983	4	.	.	PUNCT
inlawrev-3979	1984	1	i	i	PRON
inlawrev-3979	1984	2	d	d	PROPN
inlawrev-3979	1984	3	616	616	NUM
inlawrev-3979	1984	4	.	.	PUNCT
inlawrev-3979	1985	1	i	i	PRON
inlawrev-3979	1985	2	d	d	PROPN
inlawrev-3979	1985	3	617	617	NUM
inlawrev-3979	1985	4	.	.	PUNCT
inlawrev-3979	1986	1	id.zt*2	id.zt*2	NOUN
inlawrev-3979	1986	2	.	.	PROPN
inlawrev-3979	1986	3	618	618	NUM
inlawrev-3979	1986	4	.	.	PUNCT
inlawrev-3979	1987	1	i	i	PRON
inlawrev-3979	1987	2	d.	d.	PROPN
inlawrev-3979	1987	3	619	619	NUM
inlawrev-3979	1987	4	.	.	PUNCT
inlawrev-3979	1988	1	i	i	PRON
inlawrev-3979	1988	2	d.	d.	PROPN
inlawrev-3979	1988	3	at*3	at*3	PROPN
inlawrev-3979	1988	4	.	.	PUNCT
inlawrev-3979	1989	1	620	620	NUM
inlawrev-3979	1989	2	.	.	PUNCT
inlawrev-3979	1990	1	i	i	PRON
inlawrev-3979	1990	2	d.	d.	PROPN
inlawrev-3979	1990	3	621	621	NUM
inlawrev-3979	1990	4	.	.	PUNCT
inlawrev-3979	1991	1	i	i	PRON
inlawrev-3979	1991	2	d.	d.	PROPN
inlawrev-3979	1991	3	622	622	NUM
inlawrev-3979	1991	4	.	.	PUNCT
inlawrev-3979	1992	1	i	i	PRON
inlawrev-3979	1992	2	d.	d.	PROPN
inlawrev-3979	1992	3	623	623	NUM
inlawrev-3979	1992	4	.	.	PUNCT
inlawrev-3979	1993	1	i	i	PRON
inlawrev-3979	1993	2	d.	d.	PROPN
inlawrev-3979	1993	3	624	624	NUM
inlawrev-3979	1993	4	.	.	PUNCT
inlawrev-3979	1994	1	i	i	PRON
inlawrev-3979	1994	2	d.	d.	PROPN
inlawrev-3979	1994	3	(	(	PUNCT
inlawrev-3979	1994	4	emphasis	emphasis	NOUN
inlawrev-3979	1994	5	added	add	VERB
inlawrev-3979	1994	6	)	)	PUNCT
inlawrev-3979	1994	7	.	.	PUNCT
inlawrev-3979	1995	1	1324	1324	NUM
inlawrev-3979	1995	2	indiana	indiana	PROPN
inlawrev-3979	1995	3	law	law	PROPN
inlawrev-3979	1995	4	review	review	NOUN
inlawrev-3979	1995	5	[	[	X
inlawrev-3979	1995	6	vol	vol	NOUN
inlawrev-3979	1995	7	.	.	PUNCT
inlawrev-3979	1996	1	41:1271	41:1271	NOUN
inlawrev-3979	1997	1	medical	medical	ADJ
inlawrev-3979	1997	2	students	student	NOUN
inlawrev-3979	1997	3	more	more	ADJ
inlawrev-3979	1997	4	than	than	ADP
inlawrev-3979	1997	5	50	50	NUM
inlawrev-3979	1997	6	%	%	NOUN
inlawrev-3979	1997	7	of	of	ADP
inlawrev-3979	1997	8	the	the	DET
inlawrev-3979	1997	9	time	time	NOUN
inlawrev-3979	1997	10	.	.	PUNCT
inlawrev-3979	1998	1	625	625	NUM
inlawrev-3979	1998	2	further	far	ADV
inlawrev-3979	1998	3	,	,	PUNCT
inlawrev-3979	1998	4	the	the	DET
inlawrev-3979	1998	5	fiscal	fiscal	ADJ
inlawrev-3979	1998	6	report	report	NOUN
inlawrev-3979	1998	7	was	be	AUX
inlawrev-3979	1998	8	not	not	PART
inlawrev-3979	1998	9	specific	specific	ADJ
inlawrev-3979	1998	10	to	to	ADP
inlawrev-3979	1998	11	mmp	mmp	PROPN
inlawrev-3979	1998	12	,	,	PUNCT
inlawrev-3979	1998	13	but	but	CCONJ
inlawrev-3979	1998	14	instead	instead	ADV
inlawrev-3979	1998	15	,	,	PUNCT
inlawrev-3979	1998	16	the	the	DET
inlawrev-3979	1998	17	fiscal	fiscal	ADJ
inlawrev-3979	1998	18	report	report	NOUN
inlawrev-3979	1998	19	covered	cover	VERB
inlawrev-3979	1998	20	several	several	ADJ
inlawrev-3979	1998	21	clarian	clarian	ADJ
inlawrev-3979	1998	22	facilities.626	facilities.626	NOUN
inlawrev-3979	1998	23	hcpi	hcpi	NOUN
inlawrev-3979	1998	24	failed	fail	VERB
inlawrev-3979	1998	25	to	to	PART
inlawrev-3979	1998	26	show	show	VERB
inlawrev-3979	1998	27	that	that	SCONJ
inlawrev-3979	1998	28	the	the	DET
inlawrev-3979	1998	29	property	property	NOUN
inlawrev-3979	1998	30	was	be	AUX
inlawrev-3979	1998	31	predominantly	predominantly	ADV
inlawrev-3979	1998	32	used	use	VERB
inlawrev-3979	1998	33	for	for	ADP
inlawrev-3979	1998	34	charitable	charitable	ADJ
inlawrev-3979	1998	35	care	care	NOUN
inlawrev-3979	1998	36	and	and	CCONJ
inlawrev-3979	1998	37	education	education	NOUN
inlawrev-3979	1998	38	.	.	PUNCT
inlawrev-3979	1999	1	627	627	NUM
inlawrev-3979	1999	2	the	the	DET
inlawrev-3979	1999	3	indiana	indiana	PROPN
inlawrev-3979	1999	4	supreme	supreme	PROPN
inlawrev-3979	1999	5	court	court	PROPN
inlawrev-3979	1999	6	has	have	AUX
inlawrev-3979	1999	7	explained	explain	VERB
inlawrev-3979	1999	8	that	that	SCONJ
inlawrev-3979	1999	9	it	it	PRON
inlawrev-3979	1999	10	is	be	AUX
inlawrev-3979	1999	11	not	not	PART
inlawrev-3979	1999	12	the	the	DET
inlawrev-3979	1999	13	distribution	distribution	NOUN
inlawrev-3979	1999	14	of	of	ADP
inlawrev-3979	1999	15	income	income	NOUN
inlawrev-3979	1999	16	for	for	ADP
inlawrev-3979	1999	17	charitable	charitable	ADJ
inlawrev-3979	1999	18	purposes	purpose	NOUN
inlawrev-3979	1999	19	that	that	PRON
inlawrev-3979	1999	20	matters	matter	VERB
inlawrev-3979	1999	21	according	accord	VERB
inlawrev-3979	1999	22	to	to	ADP
inlawrev-3979	1999	23	the	the	DET
inlawrev-3979	1999	24	statute	statute	NOUN
inlawrev-3979	1999	25	,	,	PUNCT
inlawrev-3979	1999	26	but	but	CCONJ
inlawrev-3979	1999	27	instead	instead	ADV
inlawrev-3979	1999	28	,	,	PUNCT
inlawrev-3979	1999	29	it	it	PRON
inlawrev-3979	1999	30	is	be	AUX
inlawrev-3979	1999	31	the	the	DET
inlawrev-3979	1999	32	predominant	predominant	ADJ
inlawrev-3979	1999	33	use	use	NOUN
inlawrev-3979	1999	34	of	of	ADP
inlawrev-3979	1999	35	the	the	DET
inlawrev-3979	1999	36	facility	facility	NOUN
inlawrev-3979	1999	37	.	.	PUNCT
inlawrev-3979	2000	1	628	628	NUM
inlawrev-3979	2000	2	19	19	NUM
inlawrev-3979	2000	3	.	.	PUNCT
inlawrev-3979	2000	4	kosciusko	kosciusko	PROPN
inlawrev-3979	2000	5	county	county	PROPN
inlawrev-3979	2000	6	property	property	NOUN
inlawrev-3979	2000	7	tax	tax	NOUN
inlawrev-3979	2000	8	assessment	assessment	NOUN
inlawrev-3979	2000	9	board	board	NOUN
inlawrev-3979	2000	10	of	of	ADP
inlawrev-3979	2000	11	appeals	appeals	PROPN
inlawrev-3979	2000	12	v.	v.	ADP
inlawrev-3979	2000	13	hime's	hime's	PROPN
inlawrev-3979	2000	14	-	-	PUNCT
inlawrev-3979	2000	15	miller	miller	NOUN
inlawrev-3979	2000	16	's	's	PART
inlawrev-3979	2000	17	&	&	CCONJ
inlawrev-3979	2000	18	strombeck	strombeck	NOUN
inlawrev-3979	2000	19	's	's	PART
inlawrev-3979	2000	20	3rd	3rd	ADJ
inlawrev-3979	2000	21	additions	addition	NOUN
inlawrev-3979	2000	22	,	,	PUNCT
inlawrev-3979	2000	23	inc.629	inc.629	PROPN
inlawrev-3979	2000	24	—	—	PUNCT
inlawrev-3979	2000	25	the	the	DET
inlawrev-3979	2000	26	kosciusko	kosciusko	PROPN
inlawrev-3979	2000	27	county	county	NOUN
inlawrev-3979	2000	28	ptaboa	ptaboa	NOUN
inlawrev-3979	2000	29	initiated	initiate	VERB
inlawrev-3979	2000	30	this	this	DET
inlawrev-3979	2000	31	action	action	NOUN
inlawrev-3979	2000	32	on	on	ADP
inlawrev-3979	2000	33	may	may	PROPN
inlawrev-3979	2000	34	23	23	NUM
inlawrev-3979	2000	35	,	,	PUNCT
inlawrev-3979	2000	36	2006	2006	NUM
inlawrev-3979	2000	37	,	,	PUNCT
inlawrev-3979	2000	38	appealing	appeal	VERB
inlawrev-3979	2000	39	the	the	DET
inlawrev-3979	2000	40	btr	btr	PROPN
inlawrev-3979	2000	41	's	's	PART
inlawrev-3979	2000	42	final	final	ADJ
inlawrev-3979	2000	43	determination	determination	NOUN
inlawrev-3979	2000	44	which	which	PRON
inlawrev-3979	2000	45	granted	grant	VERB
inlawrev-3979	2000	46	hime's	hime's	PROPN
inlawrev-3979	2000	47	-	-	PUNCT
inlawrev-3979	2000	48	miller	miller	NOUN
inlawrev-3979	2000	49	's	's	PART
inlawrev-3979	2000	50	&	&	CCONJ
inlawrev-3979	2000	51	strombeck	strombeck	NOUN
inlawrev-3979	2000	52	's	's	PART
inlawrev-3979	2000	53	3rd	3rd	ADJ
inlawrev-3979	2000	54	additions	addition	NOUN
inlawrev-3979	2000	55	,	,	PUNCT
inlawrev-3979	2000	56	inc	inc	PROPN
inlawrev-3979	2000	57	.	.	PROPN
inlawrev-3979	2000	58	(	(	PUNCT
inlawrev-3979	2000	59	"	"	PUNCT
inlawrev-3979	2000	60	hms	hms	PROPN
inlawrev-3979	2000	61	"	"	PUNCT
inlawrev-3979	2000	62	)	)	PUNCT
inlawrev-3979	2000	63	a	a	DET
inlawrev-3979	2000	64	100	100	NUM
inlawrev-3979	2000	65	%	%	NOUN
inlawrev-3979	2000	66	property	property	NOUN
inlawrev-3979	2000	67	tax	tax	NOUN
inlawrev-3979	2000	68	exemption	exemption	NOUN
inlawrev-3979	2000	69	for	for	ADP
inlawrev-3979	2000	70	the	the	DET
inlawrev-3979	2000	71	2004	2004	NUM
inlawrev-3979	2000	72	tax	tax	NOUN
inlawrev-3979	2000	73	year	year	NOUN
inlawrev-3979	2000	74	for	for	ADP
inlawrev-3979	2000	75	land	land	NOUN
inlawrev-3979	2000	76	located	locate	VERB
inlawrev-3979	2000	77	in	in	ADP
inlawrev-3979	2000	78	north	north	PROPN
inlawrev-3979	2000	79	webster	webster	PROPN
inlawrev-3979	2000	80	,	,	PUNCT
inlawrev-3979	2000	81	indiana	indiana	PROPN
inlawrev-3979	2000	82	.	.	PUNCT
inlawrev-3979	2001	1	630	630	NUM
inlawrev-3979	2001	2	the	the	DET
inlawrev-3979	2001	3	hms	hms	PROPN
inlawrev-3979	2001	4	land	land	NOUN
inlawrev-3979	2001	5	was	be	AUX
inlawrev-3979	2001	6	made	make	VERB
inlawrev-3979	2001	7	up	up	ADP
inlawrev-3979	2001	8	of	of	ADP
inlawrev-3979	2001	9	three	three	NUM
inlawrev-3979	2001	10	noncontiguous	noncontiguous	ADJ
inlawrev-3979	2001	11	lots	lot	NOUN
inlawrev-3979	2001	12	used	use	VERB
inlawrev-3979	2001	13	as	as	ADP
inlawrev-3979	2001	14	easements	easement	NOUN
inlawrev-3979	2001	15	for	for	ADP
inlawrev-3979	2001	16	access	access	NOUN
inlawrev-3979	2001	17	to	to	ADP
inlawrev-3979	2001	18	webster	webster	PROPN
inlawrev-3979	2001	19	lake	lake	PROPN
inlawrev-3979	2001	20	.	.	PUNCT
inlawrev-3979	2002	1	631	631	NUM
inlawrev-3979	2002	2	the	the	DET
inlawrev-3979	2002	3	land	land	NOUN
inlawrev-3979	2002	4	totaled	total	VERB
inlawrev-3979	2002	5	less	less	ADJ
inlawrev-3979	2002	6	than	than	ADP
inlawrev-3979	2002	7	one	one	NUM
inlawrev-3979	2002	8	acre	acre	NOUN
inlawrev-3979	2002	9	and	and	CCONJ
inlawrev-3979	2002	10	was	be	AUX
inlawrev-3979	2002	11	assessed	assess	VERB
inlawrev-3979	2002	12	in	in	ADP
inlawrev-3979	2002	13	2004	2004	NUM
inlawrev-3979	2002	14	at	at	ADP
inlawrev-3979	2002	15	$	$	SYM
inlawrev-3979	2002	16	80,500	80,500	NUM
inlawrev-3979	2002	17	.	.	PUNCT
inlawrev-3979	2003	1	632	632	NUM
inlawrev-3979	2003	2	hms	hms	PROPN
inlawrev-3979	2003	3	initially	initially	ADV
inlawrev-3979	2003	4	requested	request	VERB
inlawrev-3979	2003	5	the	the	DET
inlawrev-3979	2003	6	property	property	NOUN
inlawrev-3979	2003	7	tax	tax	NOUN
inlawrev-3979	2003	8	exemption	exemption	NOUN
inlawrev-3979	2003	9	from	from	ADP
inlawrev-3979	2003	10	the	the	DET
inlawrev-3979	2003	11	ptaboa	ptaboa	NOUN
inlawrev-3979	2003	12	and	and	CCONJ
inlawrev-3979	2003	13	appealed	appeal	VERB
inlawrev-3979	2003	14	the	the	DET
inlawrev-3979	2003	15	ptaboa	ptaboa	NOUN
inlawrev-3979	2003	16	'	'	PART
inlawrev-3979	2003	17	s	s	PART
inlawrev-3979	2003	18	subsequent	subsequent	ADJ
inlawrev-3979	2003	19	denial	denial	NOUN
inlawrev-3979	2003	20	to	to	ADP
inlawrev-3979	2003	21	the	the	DET
inlawrev-3979	2003	22	btr.633	btr.633	NOUN
inlawrev-3979	2003	23	in	in	ADP
inlawrev-3979	2003	24	this	this	DET
inlawrev-3979	2003	25	appeal	appeal	NOUN
inlawrev-3979	2003	26	,	,	PUNCT
inlawrev-3979	2003	27	the	the	DET
inlawrev-3979	2003	28	ptaboa	ptaboa	NOUN
inlawrev-3979	2003	29	challenged	challenge	VERB
inlawrev-3979	2003	30	the	the	DET
inlawrev-3979	2003	31	btr	btr	PROPN
inlawrev-3979	2003	32	's	's	PART
inlawrev-3979	2003	33	determination	determination	NOUN
inlawrev-3979	2003	34	that	that	SCONJ
inlawrev-3979	2003	35	hms	hms	PROPN
inlawrev-3979	2003	36	was	be	AUX
inlawrev-3979	2003	37	entitled	entitle	VERB
inlawrev-3979	2003	38	to	to	ADP
inlawrev-3979	2003	39	the	the	DET
inlawrev-3979	2003	40	exemption	exemption	NOUN
inlawrev-3979	2003	41	because	because	SCONJ
inlawrev-3979	2003	42	hms	hms	PROPN
inlawrev-3979	2003	43	met	meet	VERB
inlawrev-3979	2003	44	the	the	DET
inlawrev-3979	2003	45	requirements	requirement	NOUN
inlawrev-3979	2003	46	of	of	ADP
inlawrev-3979	2003	47	i.c	i.c	PROPN
inlawrev-3979	2003	48	.	.	PUNCT
inlawrev-3979	2004	1	§	§	PROPN
inlawrev-3979	2004	2	6	6	NUM
inlawrev-3979	2004	3	-	-	SYM
inlawrev-3979	2004	4	1	1	NUM
inlawrev-3979	2004	5	.	.	PUNCT
inlawrev-3979	2005	1	1	1	NUM
inlawrev-3979	2005	2	-	-	SYM
inlawrev-3979	2005	3	1016(c)(3).634	1016(c)(3).634	NUM
inlawrev-3979	2005	4	the	the	DET
inlawrev-3979	2005	5	ptaboa	ptaboa	NOUN
inlawrev-3979	2005	6	argued	argue	VERB
inlawrev-3979	2005	7	the	the	DET
inlawrev-3979	2005	8	btr	btr	PROPN
inlawrev-3979	2005	9	's	's	PART
inlawrev-3979	2005	10	determination	determination	NOUN
inlawrev-3979	2005	11	was	be	AUX
inlawrev-3979	2005	12	"	"	PUNCT
inlawrev-3979	2005	13	erroneous	erroneous	ADJ
inlawrev-3979	2005	14	because	because	SCONJ
inlawrev-3979	2005	15	it	it	PRON
inlawrev-3979	2005	16	applied	apply	VERB
inlawrev-3979	2005	17	the	the	DET
inlawrev-3979	2005	18	requirements	requirement	NOUN
inlawrev-3979	2005	19	of	of	ADP
inlawrev-3979	2005	20	[	[	X
inlawrev-3979	2005	21	the	the	DET
inlawrev-3979	2005	22	statute	statute	NOUN
inlawrev-3979	2005	23	]	]	PUNCT
inlawrev-3979	2005	24	without	without	ADP
inlawrev-3979	2005	25	consideration	consideration	NOUN
inlawrev-3979	2005	26	of	of	ADP
inlawrev-3979	2005	27	the	the	DET
inlawrev-3979	2005	28	constitutional	constitutional	ADJ
inlawrev-3979	2005	29	requirement	requirement	NOUN
inlawrev-3979	2005	30	that	that	SCONJ
inlawrev-3979	2005	31	the	the	DET
inlawrev-3979	2005	32	property	property	NOUN
inlawrev-3979	2005	33	must	must	AUX
inlawrev-3979	2005	34	be	be	AUX
inlawrev-3979	2005	35	used	use	VERB
inlawrev-3979	2005	36	for	for	ADP
inlawrev-3979	2005	37	an	an	DET
inlawrev-3979	2005	38	exempt	exempt	ADJ
inlawrev-3979	2005	39	purpose	purpose	NOUN
inlawrev-3979	2005	40	(	(	PUNCT
inlawrev-3979	2005	41	i.e.	i.e.	X
inlawrev-3979	2005	42	,	,	PUNCT
inlawrev-3979	2005	43	a	a	DET
inlawrev-3979	2005	44	municipal	municipal	ADJ
inlawrev-3979	2005	45	,	,	PUNCT
inlawrev-3979	2005	46	educational	educational	ADJ
inlawrev-3979	2005	47	,	,	PUNCT
inlawrev-3979	2005	48	literary	literary	ADJ
inlawrev-3979	2005	49	,	,	PUNCT
inlawrev-3979	2005	50	scientific	scientific	ADJ
inlawrev-3979	2005	51	,	,	PUNCT
inlawrev-3979	2005	52	religious	religious	ADJ
inlawrev-3979	2005	53	,	,	PUNCT
inlawrev-3979	2005	54	or	or	CCONJ
inlawrev-3979	2005	55	charitable	charitable	ADJ
inlawrev-3979	2005	56	purpose	purpose	NOUN
inlawrev-3979	2005	57	)	)	PUNCT
inlawrev-3979	2005	58	.	.	PUNCT
inlawrev-3979	2005	59	"	"	PUNCT
inlawrev-3979	2006	1	635	635	NUM
inlawrev-3979	2006	2	625	625	NUM
inlawrev-3979	2006	3	.	.	PUNCT
inlawrev-3979	2007	1	i	i	PRON
inlawrev-3979	2007	2	d.	d.	PROPN
inlawrev-3979	2007	3	626	626	NUM
inlawrev-3979	2007	4	.	.	PUNCT
inlawrev-3979	2008	1	i	i	PRON
inlawrev-3979	2008	2	d.	d.	PROPN
inlawrev-3979	2008	3	627	627	NUM
inlawrev-3979	2008	4	.	.	PUNCT
inlawrev-3979	2009	1	i	i	PRON
inlawrev-3979	2009	2	d.	d.	PROPN
inlawrev-3979	2009	3	628	628	NUM
inlawrev-3979	2009	4	.	.	PUNCT
inlawrev-3979	2010	1	i	i	PRON
inlawrev-3979	2010	2	d.	d.	PROPN
inlawrev-3979	2010	3	(	(	PUNCT
inlawrev-3979	2010	4	citing	cite	VERB
inlawrev-3979	2010	5	state	state	NOUN
inlawrev-3979	2010	6	bd	bd	PROPN
inlawrev-3979	2010	7	.	.	PROPN
inlawrev-3979	2010	8	oftax	oftax	PROPN
inlawrev-3979	2010	9	comm'rs	comm'rs	PROPN
inlawrev-3979	2010	10	v.	v.	ADP
inlawrev-3979	2010	11	new	new	PROPN
inlawrev-3979	2010	12	castle	castle	PROPN
inlawrev-3979	2010	13	lodge	lodge	PROPN
inlawrev-3979	2010	14	#	#	SYM
inlawrev-3979	2010	15	147	147	NUM
inlawrev-3979	2010	16	,	,	PUNCT
inlawrev-3979	2010	17	765	765	NUM
inlawrev-3979	2010	18	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2010	19	1257	1257	NUM
inlawrev-3979	2010	20	,	,	PUNCT
inlawrev-3979	2010	21	1263	1263	NUM
inlawrev-3979	2010	22	(	(	PUNCT
inlawrev-3979	2010	23	ind	ind	NOUN
inlawrev-3979	2010	24	.	.	PUNCT
inlawrev-3979	2010	25	2002	2002	NUM
inlawrev-3979	2010	26	)	)	PUNCT
inlawrev-3979	2010	27	)	)	PUNCT
inlawrev-3979	2010	28	.	.	PUNCT
inlawrev-3979	2011	1	629	629	NUM
inlawrev-3979	2011	2	.	.	X
inlawrev-3979	2012	1	no	no	INTJ
inlawrev-3979	2012	2	.	.	NOUN
inlawrev-3979	2012	3	49t10	49t10	NUM
inlawrev-3979	2012	4	-	-	PUNCT
inlawrev-3979	2012	5	0605	0605	NUM
inlawrev-3979	2012	6	-	-	PUNCT
inlawrev-3979	2012	7	ta-50	ta-50	NUM
inlawrev-3979	2012	8	,	,	PUNCT
inlawrev-3979	2012	9	2007	2007	NUM
inlawrev-3979	2012	10	wl	wl	NOUN
inlawrev-3979	2012	11	1821713	1821713	NUM
inlawrev-3979	2012	12	(	(	PUNCT
inlawrev-3979	2012	13	ind	ind	NOUN
inlawrev-3979	2012	14	.	.	PUNCT
inlawrev-3979	2013	1	tax	tax	PROPN
inlawrev-3979	2013	2	ct	ct	PROPN
inlawrev-3979	2013	3	.	.	PROPN
inlawrev-3979	2014	1	june	june	PROPN
inlawrev-3979	2014	2	26	26	NUM
inlawrev-3979	2014	3	,	,	PUNCT
inlawrev-3979	2014	4	2007	2007	NUM
inlawrev-3979	2014	5	)	)	PUNCT
inlawrev-3979	2014	6	(	(	PUNCT
inlawrev-3979	2014	7	unpublished	unpublished	ADJ
inlawrev-3979	2014	8	table	table	NOUN
inlawrev-3979	2014	9	decision	decision	NOUN
inlawrev-3979	2014	10	)	)	PUNCT
inlawrev-3979	2014	11	.	.	PUNCT
inlawrev-3979	2015	1	630	630	NUM
inlawrev-3979	2015	2	.	.	PUNCT
inlawrev-3979	2016	1	i	i	PRON
inlawrev-3979	2016	2	d.	d.	PROPN
inlawrev-3979	2016	3	at*l	at*l	PROPN
inlawrev-3979	2016	4	.	.	PUNCT
inlawrev-3979	2017	1	631	631	NUM
inlawrev-3979	2017	2	.	.	PUNCT
inlawrev-3979	2018	1	i	i	PRON
inlawrev-3979	2018	2	d.	d.	PROPN
inlawrev-3979	2018	3	632	632	NUM
inlawrev-3979	2018	4	.	.	PUNCT
inlawrev-3979	2019	1	i	i	PRON
inlawrev-3979	2019	2	d.	d.	PROPN
inlawrev-3979	2019	3	633	633	NUM
inlawrev-3979	2019	4	.	.	PUNCT
inlawrev-3979	2020	1	i	i	PRON
inlawrev-3979	2020	2	d.	d.	PROPN
inlawrev-3979	2020	3	during	during	ADP
inlawrev-3979	2020	4	the	the	DET
inlawrev-3979	2020	5	administrative	administrative	ADJ
inlawrev-3979	2020	6	hearing	hearing	NOUN
inlawrev-3979	2020	7	process	process	NOUN
inlawrev-3979	2020	8	,	,	PUNCT
inlawrev-3979	2020	9	hms	hms	PROPN
inlawrev-3979	2020	10	claimed	claim	VERB
inlawrev-3979	2020	11	that	that	SCONJ
inlawrev-3979	2020	12	,	,	PUNCT
inlawrev-3979	2020	13	pursuant	pursuant	ADJ
inlawrev-3979	2020	14	to	to	ADP
inlawrev-3979	2020	15	indiana	indiana	PROPN
inlawrev-3979	2020	16	code	code	PROPN
inlawrev-3979	2020	17	[	[	X
inlawrev-3979	2020	18	section	section	NOUN
inlawrev-3979	2020	19	]	]	PUNCT
inlawrev-3979	2020	20	6	6	NUM
inlawrev-3979	2020	21	-	-	PUNCT
inlawrev-3979	2020	22	l.l-10	l.l-10	NUM
inlawrev-3979	2020	23	-	-	PUNCT
inlawrev-3979	2020	24	16(c)(3	16(c)(3	NUM
inlawrev-3979	2020	25	)	)	PUNCT
inlawrev-3979	2020	26	,	,	PUNCT
inlawrev-3979	2020	27	its	its	PRON
inlawrev-3979	2020	28	land	land	NOUN
inlawrev-3979	2020	29	was	be	AUX
inlawrev-3979	2020	30	exempt	exempt	ADJ
inlawrev-3979	2020	31	because	because	SCONJ
inlawrev-3979	2020	32	:	:	PUNCT
inlawrev-3979	2020	33	(	(	PUNCT
inlawrev-3979	2020	34	1	1	X
inlawrev-3979	2020	35	)	)	PUNCT
inlawrev-3979	2020	36	hms	hms	PROPN
inlawrev-3979	2020	37	is	be	AUX
inlawrev-3979	2020	38	a	a	DET
inlawrev-3979	2020	39	nonprofit	nonprofit	ADJ
inlawrev-3979	2020	40	corporation	corporation	NOUN
inlawrev-3979	2020	41	established	establish	VERB
inlawrev-3979	2020	42	for	for	ADP
inlawrev-3979	2020	43	the	the	DET
inlawrev-3979	2020	44	purpose	purpose	NOUN
inlawrev-3979	2020	45	of	of	ADP
inlawrev-3979	2020	46	'	'	PUNCT
inlawrev-3979	2020	47	aid[ing	aid[e	VERB
inlawrev-3979	2020	48	]	]	PUNCT
inlawrev-3979	2020	49	in	in	ADP
inlawrev-3979	2020	50	and	and	CCONJ
inlawrev-3979	2020	51	protecting	protect	VERB
inlawrev-3979	2020	52	]	]	PUNCT
inlawrev-3979	2020	53	in	in	ADP
inlawrev-3979	2020	54	any	any	DET
inlawrev-3979	2020	55	way	way	NOUN
inlawrev-3979	2020	56	possible	possible	ADJ
inlawrev-3979	2020	57	the	the	DET
inlawrev-3979	2020	58	environment	environment	NOUN
inlawrev-3979	2020	59	and	and	CCONJ
inlawrev-3979	2020	60	ecology	ecology	NOUN
inlawrev-3979	2020	61	of	of	ADP
inlawrev-3979	2020	62	webster	webster	PROPN
inlawrev-3979	2020	63	lake	lake	PROPN
inlawrev-3979	2020	64	'	'	PUNCT
inlawrev-3979	2020	65	and	and	CCONJ
inlawrev-3979	2020	66	'	'	PUNCT
inlawrev-3979	2020	67	to	to	PART
inlawrev-3979	2020	68	develop	develop	VERB
inlawrev-3979	2020	69	,	,	PUNCT
inlawrev-3979	2020	70	protect	protect	VERB
inlawrev-3979	2020	71	and	and	CCONJ
inlawrev-3979	2020	72	improve	improve	VERB
inlawrev-3979	2020	73	the	the	DET
inlawrev-3979	2020	74	easement	easement	NOUN
inlawrev-3979	2020	75	to	to	ADP
inlawrev-3979	2020	76	webster	webster	PROPN
inlawrev-3979	2020	77	lake	lake	PROPN
inlawrev-3979	2020	78	dedicated	dedicate	VERB
inlawrev-3979	2020	79	to	to	ADP
inlawrev-3979	2020	80	the	the	DET
inlawrev-3979	2020	81	lot	lot	NOUN
inlawrev-3979	2020	82	owners	owner	NOUN
inlawrev-3979	2020	83	'	'	PART
inlawrev-3979	2020	84	of	of	ADP
inlawrev-3979	2020	85	hms	hms	PROPN
inlawrev-3979	2020	86	;	;	PUNCT
inlawrev-3979	2020	87	(	(	PUNCT
inlawrev-3979	2020	88	2	2	X
inlawrev-3979	2020	89	)	)	PUNCT
inlawrev-3979	2020	90	the	the	DET
inlawrev-3979	2020	91	parcel	parcel	NOUN
inlawrev-3979	2020	92	was	be	AUX
inlawrev-3979	2020	93	less	less	ADJ
inlawrev-3979	2020	94	than	than	ADP
inlawrev-3979	2020	95	one	one	NUM
inlawrev-3979	2020	96	acre	acre	NOUN
inlawrev-3979	2020	97	;	;	PUNCT
inlawrev-3979	2020	98	and	and	CCONJ
inlawrev-3979	2020	99	(	(	PUNCT
inlawrev-3979	2020	100	3	3	X
inlawrev-3979	2020	101	)	)	PUNCT
inlawrev-3979	2020	102	it	it	PRON
inlawrev-3979	2020	103	did	do	AUX
inlawrev-3979	2020	104	not	not	PART
inlawrev-3979	2020	105	use	use	VERB
inlawrev-3979	2020	106	the	the	DET
inlawrev-3979	2020	107	land	land	NOUN
inlawrev-3979	2020	108	to	to	PART
inlawrev-3979	2020	109	make	make	VERB
inlawrev-3979	2020	110	a	a	DET
inlawrev-3979	2020	111	profit	profit	NOUN
inlawrev-3979	2020	112	.	.	PUNCT
inlawrev-3979	2021	1	hms	hms	PROPN
inlawrev-3979	2021	2	's	's	PART
inlawrev-3979	2021	3	resident	resident	ADJ
inlawrev-3979	2021	4	agent	agent	NOUN
inlawrev-3979	2021	5	,	,	PUNCT
inlawrev-3979	2021	6	mr	mr	PROPN
inlawrev-3979	2021	7	.	.	PROPN
inlawrev-3979	2021	8	david	david	PROPN
inlawrev-3979	2021	9	berger	berger	PROPN
inlawrev-3979	2021	10	,	,	PUNCT
inlawrev-3979	2021	11	also	also	ADV
inlawrev-3979	2021	12	testified	testify	VERB
inlawrev-3979	2021	13	that	that	SCONJ
inlawrev-3979	2021	14	hms	hms	PROPN
inlawrev-3979	2021	15	allows	allow	VERB
inlawrev-3979	2021	16	the	the	DET
inlawrev-3979	2021	17	public	public	NOUN
inlawrev-3979	2021	18	to	to	PART
inlawrev-3979	2021	19	use	use	VERB
inlawrev-3979	2021	20	the	the	DET
inlawrev-3979	2021	21	property	property	NOUN
inlawrev-3979	2021	22	/	/	SYM
inlawrev-3979	2021	23	easements	easement	NOUN
inlawrev-3979	2021	24	for	for	ADP
inlawrev-3979	2021	25	fishing	fishing	NOUN
inlawrev-3979	2021	26	or	or	CCONJ
inlawrev-3979	2021	27	docking	docking	NOUN
inlawrev-3979	2021	28	boats	boat	NOUN
inlawrev-3979	2021	29	at	at	ADP
inlawrev-3979	2021	30	no	no	DET
inlawrev-3979	2021	31	cost	cost	NOUN
inlawrev-3979	2021	32	,	,	PUNCT
inlawrev-3979	2021	33	and	and	CCONJ
inlawrev-3979	2021	34	the	the	DET
inlawrev-3979	2021	35	local	local	ADJ
inlawrev-3979	2021	36	fire	fire	NOUN
inlawrev-3979	2021	37	department	department	NOUN
inlawrev-3979	2021	38	uses	use	VERB
inlawrev-3979	2021	39	one	one	NUM
inlawrev-3979	2021	40	of	of	ADP
inlawrev-3979	2021	41	the	the	DET
inlawrev-3979	2021	42	easements	easement	NOUN
inlawrev-3979	2021	43	to	to	PART
inlawrev-3979	2021	44	get	get	VERB
inlawrev-3979	2021	45	water	water	NOUN
inlawrev-3979	2021	46	from	from	ADP
inlawrev-3979	2021	47	the	the	DET
inlawrev-3979	2021	48	lake	lake	NOUN
inlawrev-3979	2021	49	.	.	PUNCT
inlawrev-3979	2022	1	i	i	PRON
inlawrev-3979	2022	2	d.	d.	PROPN
inlawrev-3979	2022	3	at	at	ADP
inlawrev-3979	2022	4	*	*	PROPN
inlawrev-3979	2022	5	2	2	NUM
inlawrev-3979	2022	6	(	(	PUNCT
inlawrev-3979	2022	7	citations	citation	NOUN
inlawrev-3979	2022	8	omitted	omit	VERB
inlawrev-3979	2022	9	)	)	PUNCT
inlawrev-3979	2022	10	.	.	PUNCT
inlawrev-3979	2023	1	634	634	NUM
inlawrev-3979	2023	2	.	.	PUNCT
inlawrev-3979	2024	1	i	i	PRON
inlawrev-3979	2024	2	d.	d.	VERB
inlawrev-3979	2024	3	at	at	ADP
inlawrev-3979	2024	4	*	*	PROPN
inlawrev-3979	2024	5	2	2	NUM
inlawrev-3979	2024	6	.	.	NUM
inlawrev-3979	2024	7	635	635	NUM
inlawrev-3979	2024	8	.	.	PUNCT
inlawrev-3979	2025	1	i	i	PRON
inlawrev-3979	2025	2	d.	d.	PROPN
inlawrev-3979	2025	3	(	(	PUNCT
inlawrev-3979	2025	4	citing	cite	VERB
inlawrev-3979	2025	5	petitioner	petitioner	NOUN
inlawrev-3979	2025	6	'	'	PART
inlawrev-3979	2025	7	s	s	NOUN
inlawrev-3979	2025	8	briefat	briefat	NOUN
inlawrev-3979	2025	9	1,5	1,5	NUM
inlawrev-3979	2025	10	,	,	PUNCT
inlawrev-3979	2025	11	himes	hime	NOUN
inlawrev-3979	2025	12	-	-	PUNCT
inlawrev-3979	2025	13	millers	miller	NOUN
inlawrev-3979	2025	14	&	&	CCONJ
inlawrev-3979	2025	15	strombecks	strombeck	NOUN
inlawrev-3979	2025	16	3rdadditions	3rdadditions	NUM
inlawrev-3979	2025	17	,	,	PUNCT
inlawrev-3979	2025	18	2007	2007	NUM
inlawrev-3979	2025	19	wl	wl	NOUN
inlawrev-3979	2025	20	2008	2008	NUM
inlawrev-3979	2025	21	]	]	PUNCT
inlawrev-3979	2025	22	tax	tax	NOUN
inlawrev-3979	2025	23	law	law	NOUN
inlawrev-3979	2025	24	1325	1325	NUM
inlawrev-3979	2025	25	according	accord	VERB
inlawrev-3979	2025	26	to	to	ADP
inlawrev-3979	2025	27	the	the	DET
inlawrev-3979	2025	28	tax	tax	NOUN
inlawrev-3979	2025	29	court	court	NOUN
inlawrev-3979	2025	30	,	,	PUNCT
inlawrev-3979	2025	31	the	the	DET
inlawrev-3979	2025	32	ptaboa	ptaboa	NOUN
inlawrev-3979	2025	33	was	be	AUX
inlawrev-3979	2025	34	essentially	essentially	ADV
inlawrev-3979	2025	35	arguing	argue	VERB
inlawrev-3979	2025	36	that	that	SCONJ
inlawrev-3979	2025	37	unless	unless	SCONJ
inlawrev-3979	2025	38	a	a	DET
inlawrev-3979	2025	39	"	"	PUNCT
inlawrev-3979	2025	40	use	use	NOUN
inlawrev-3979	2025	41	for	for	ADP
inlawrev-3979	2025	42	an	an	DET
inlawrev-3979	2025	43	exempt	exempt	ADJ
inlawrev-3979	2025	44	purpose	purpose	NOUN
inlawrev-3979	2025	45	"	"	PUNCT
inlawrev-3979	2025	46	is	be	AUX
inlawrev-3979	2025	47	read	read	VERB
inlawrev-3979	2025	48	into	into	ADP
inlawrev-3979	2025	49	the	the	DET
inlawrev-3979	2025	50	statute	statute	NOUN
inlawrev-3979	2025	51	when	when	SCONJ
inlawrev-3979	2025	52	it	it	PRON
inlawrev-3979	2025	53	is	be	AUX
inlawrev-3979	2025	54	applied	apply	VERB
inlawrev-3979	2025	55	,	,	PUNCT
inlawrev-3979	2025	56	the	the	DET
inlawrev-3979	2025	57	statute	statute	NOUN
inlawrev-3979	2025	58	is	be	AUX
inlawrev-3979	2025	59	unconstitutional	unconstitutional	ADJ
inlawrev-3979	2025	60	.	.	PUNCT
inlawrev-3979	2026	1	636	636	NUM
inlawrev-3979	2026	2	however	however	ADV
inlawrev-3979	2026	3	,	,	PUNCT
inlawrev-3979	2026	4	the	the	DET
inlawrev-3979	2026	5	ptaboa	ptaboa	NOUN
inlawrev-3979	2026	6	failed	fail	VERB
inlawrev-3979	2026	7	to	to	PART
inlawrev-3979	2026	8	meet	meet	VERB
inlawrev-3979	2026	9	its	its	PRON
inlawrev-3979	2026	10	burden	burden	NOUN
inlawrev-3979	2026	11	of	of	ADP
inlawrev-3979	2026	12	demonstrating	demonstrate	VERB
inlawrev-3979	2026	13	the	the	DET
inlawrev-3979	2026	14	unconstitutionality	unconstitutionality	NOUN
inlawrev-3979	2026	15	of	of	ADP
inlawrev-3979	2026	16	the	the	DET
inlawrev-3979	2026	17	statute	statute	NOUN
inlawrev-3979	2026	18	,	,	PUNCT
inlawrev-3979	2026	19	which	which	PRON
inlawrev-3979	2026	20	resulted	result	VERB
inlawrev-3979	2026	21	in	in	ADP
inlawrev-3979	2026	22	the	the	DET
inlawrev-3979	2026	23	affirmation	affirmation	NOUN
inlawrev-3979	2026	24	of	of	ADP
inlawrev-3979	2026	25	the	the	DET
inlawrev-3979	2026	26	btr	btr	PROPN
inlawrev-3979	2026	27	's	's	PART
inlawrev-3979	2026	28	final	final	ADJ
inlawrev-3979	2026	29	determination	determination	NOUN
inlawrev-3979	2026	30	.	.	PUNCT
inlawrev-3979	2027	1	637	637	NUM
inlawrev-3979	2027	2	instead	instead	ADV
inlawrev-3979	2027	3	of	of	ADP
inlawrev-3979	2027	4	arguing	argue	VERB
inlawrev-3979	2027	5	why	why	SCONJ
inlawrev-3979	2027	6	the	the	DET
inlawrev-3979	2027	7	statute	statute	NOUN
inlawrev-3979	2027	8	or	or	CCONJ
inlawrev-3979	2027	9	its	its	PRON
inlawrev-3979	2027	10	application	application	NOUN
inlawrev-3979	2027	11	was	be	AUX
inlawrev-3979	2027	12	unconstitutional	unconstitutional	ADJ
inlawrev-3979	2027	13	as	as	SCONJ
inlawrev-3979	2027	14	ptaboa	ptaboa	NOUN
inlawrev-3979	2027	15	was	be	AUX
inlawrev-3979	2027	16	required	require	VERB
inlawrev-3979	2027	17	to	to	PART
inlawrev-3979	2027	18	do	do	VERB
inlawrev-3979	2027	19	,	,	PUNCT
inlawrev-3979	2027	20	the	the	DET
inlawrev-3979	2027	21	ptaboa	ptaboa	NOUN
inlawrev-3979	2027	22	only	only	ADV
inlawrev-3979	2027	23	argued	argue	VERB
inlawrev-3979	2027	24	that	that	SCONJ
inlawrev-3979	2027	25	both	both	CCONJ
inlawrev-3979	2027	26	the	the	DET
inlawrev-3979	2027	27	ptaboa	ptaboa	NOUN
inlawrev-3979	2027	28	and	and	CCONJ
inlawrev-3979	2027	29	hms	hms	PROPN
inlawrev-3979	2027	30	failed	fail	VERB
inlawrev-3979	2027	31	to	to	PART
inlawrev-3979	2027	32	explain	explain	VERB
inlawrev-3979	2027	33	how	how	SCONJ
inlawrev-3979	2027	34	or	or	CCONJ
inlawrev-3979	2027	35	why	why	SCONJ
inlawrev-3979	2027	36	the	the	DET
inlawrev-3979	2027	37	property	property	NOUN
inlawrev-3979	2027	38	's	's	PART
inlawrev-3979	2027	39	use	use	NOUN
inlawrev-3979	2027	40	qualified	qualified	ADJ
inlawrev-3979	2027	41	as	as	ADP
inlawrev-3979	2027	42	a	a	DET
inlawrev-3979	2027	43	municipal	municipal	ADJ
inlawrev-3979	2027	44	,	,	PUNCT
inlawrev-3979	2027	45	education	education	NOUN
inlawrev-3979	2027	46	,	,	PUNCT
inlawrev-3979	2027	47	literary	literary	ADJ
inlawrev-3979	2027	48	,	,	PUNCT
inlawrev-3979	2027	49	scientific	scientific	ADJ
inlawrev-3979	2027	50	,	,	PUNCT
inlawrev-3979	2027	51	religious	religious	ADJ
inlawrev-3979	2027	52	,	,	PUNCT
inlawrev-3979	2027	53	or	or	CCONJ
inlawrev-3979	2027	54	charitable	charitable	ADJ
inlawrev-3979	2027	55	purpose	purpose	NOUN
inlawrev-3979	2027	56	.	.	PUNCT
inlawrev-3979	2028	1	638	638	NUM
inlawrev-3979	2028	2	further	far	ADV
inlawrev-3979	2028	3	,	,	PUNCT
inlawrev-3979	2028	4	the	the	DET
inlawrev-3979	2028	5	ptaboa	ptaboa	NOUN
inlawrev-3979	2028	6	'	'	PART
inlawrev-3979	2028	7	s	s	PART
inlawrev-3979	2028	8	argument	argument	NOUN
inlawrev-3979	2028	9	also	also	ADV
inlawrev-3979	2028	10	failed	fail	VERB
inlawrev-3979	2028	11	,	,	PUNCT
inlawrev-3979	2028	12	because	because	SCONJ
inlawrev-3979	2028	13	the	the	DET
inlawrev-3979	2028	14	ptaboa	ptaboa	NOUN
inlawrev-3979	2028	15	assumed	assume	VERB
inlawrev-3979	2028	16	that	that	SCONJ
inlawrev-3979	2028	17	retaining	retain	VERB
inlawrev-3979	2028	18	and	and	CCONJ
inlawrev-3979	2028	19	preserving	preserve	VERB
inlawrev-3979	2028	20	land	land	NOUN
inlawrev-3979	2028	21	and	and	CCONJ
inlawrev-3979	2028	22	water	water	NOUN
inlawrev-3979	2028	23	's	's	PART
inlawrev-3979	2028	24	natural	natural	ADJ
inlawrev-3979	2028	25	characteristics	characteristic	NOUN
inlawrev-3979	2028	26	was	be	AUX
inlawrev-3979	2028	27	considered	consider	VERB
inlawrev-3979	2028	28	by	by	ADP
inlawrev-3979	2028	29	the	the	DET
inlawrev-3979	2028	30	legislature	legislature	NOUN
inlawrev-3979	2028	31	to	to	PART
inlawrev-3979	2028	32	fit	fit	VERB
inlawrev-3979	2028	33	into	into	ADP
inlawrev-3979	2028	34	one	one	NUM
inlawrev-3979	2028	35	of	of	ADP
inlawrev-3979	2028	36	the	the	DET
inlawrev-3979	2028	37	exempt	exempt	ADJ
inlawrev-3979	2028	38	purposes	purpose	NOUN
inlawrev-3979	2028	39	and	and	CCONJ
inlawrev-3979	2028	40	that	that	SCONJ
inlawrev-3979	2028	41	no	no	DET
inlawrev-3979	2028	42	use	use	NOUN
inlawrev-3979	2028	43	requirement	requirement	NOUN
inlawrev-3979	2028	44	is	be	AUX
inlawrev-3979	2028	45	contained	contain	VERB
inlawrev-3979	2028	46	in	in	ADP
inlawrev-3979	2028	47	i.c	i.c	PROPN
inlawrev-3979	2028	48	.	.	PUNCT
inlawrev-3979	2029	1	§	§	PROPN
inlawrev-3979	2029	2	6	6	NUM
inlawrev-3979	2029	3	-	-	SYM
inlawrev-3979	2029	4	1.1	1.1	NUM
inlawrev-3979	2029	5	-	-	PUNCT
inlawrev-3979	2029	6	1016(c)(3	1016(c)(3	NUM
inlawrev-3979	2029	7	)	)	PUNCT
inlawrev-3979	2029	8	.	.	PUNCT
inlawrev-3979	2030	1	639	639	NUM
inlawrev-3979	2031	1	it	it	PRON
inlawrev-3979	2031	2	is	be	AUX
inlawrev-3979	2031	3	evident	evident	ADJ
inlawrev-3979	2031	4	from	from	ADP
inlawrev-3979	2031	5	a	a	DET
inlawrev-3979	2031	6	general	general	ADJ
inlawrev-3979	2031	7	reading	reading	NOUN
inlawrev-3979	2031	8	of	of	ADP
inlawrev-3979	2031	9	the	the	DET
inlawrev-3979	2031	10	statute	statute	NOUN
inlawrev-3979	2031	11	that	that	PRON
inlawrev-3979	2031	12	the	the	DET
inlawrev-3979	2031	13	legislature	legislature	NOUN
inlawrev-3979	2031	14	intended	intend	VERB
inlawrev-3979	2031	15	retaining	retain	VERB
inlawrev-3979	2031	16	and	and	CCONJ
inlawrev-3979	2031	17	preserving	preserve	VERB
inlawrev-3979	2031	18	land	land	NOUN
inlawrev-3979	2031	19	and	and	CCONJ
inlawrev-3979	2031	20	water	water	NOUN
inlawrev-3979	2031	21	's	's	PART
inlawrev-3979	2031	22	natural	natural	ADJ
inlawrev-3979	2031	23	characteristics	characteristic	NOUN
inlawrev-3979	2031	24	to	to	PART
inlawrev-3979	2031	25	fit	fit	VERB
inlawrev-3979	2031	26	into	into	ADP
inlawrev-3979	2031	27	one	one	NUM
inlawrev-3979	2031	28	of	of	ADP
inlawrev-3979	2031	29	the	the	DET
inlawrev-3979	2031	30	exempt	exempt	ADJ
inlawrev-3979	2031	31	purposes	purpose	NOUN
inlawrev-3979	2031	32	.	.	PUNCT
inlawrev-3979	2032	1	640	640	NUM
inlawrev-3979	2032	2	further	far	ADV
inlawrev-3979	2032	3	,	,	PUNCT
inlawrev-3979	2032	4	the	the	DET
inlawrev-3979	2032	5	second	second	ADJ
inlawrev-3979	2032	6	assumption	assumption	NOUN
inlawrev-3979	2032	7	"	"	PUNCT
inlawrev-3979	2032	8	defies	defy	VERB
inlawrev-3979	2032	9	logic	logic	NOUN
inlawrev-3979	2032	10	,	,	PUNCT
inlawrev-3979	2032	11	"	"	PUNCT
inlawrev-3979	2032	12	because	because	SCONJ
inlawrev-3979	2032	13	"	"	PUNCT
inlawrev-3979	2032	14	if	if	SCONJ
inlawrev-3979	2032	15	a	a	DET
inlawrev-3979	2032	16	taxpayer	taxpayer	NOUN
inlawrev-3979	2032	17	used	use	VERB
inlawrev-3979	2032	18	the	the	DET
inlawrev-3979	2032	19	property	property	NOUN
inlawrev-3979	2032	20	in	in	ADP
inlawrev-3979	2032	21	a	a	DET
inlawrev-3979	2032	22	manner	manner	NOUN
inlawrev-3979	2032	23	inconsistent	inconsistent	ADJ
inlawrev-3979	2032	24	with	with	ADP
inlawrev-3979	2032	25	its	its	PRON
inlawrev-3979	2032	26	stated	state	VERB
inlawrev-3979	2032	27	purpose	purpose	NOUN
inlawrev-3979	2032	28	for	for	ADP
inlawrev-3979	2032	29	existence	existence	NOUN
inlawrev-3979	2032	30	(	(	PUNCT
inlawrev-3979	2032	31	such	such	ADJ
inlawrev-3979	2032	32	as	as	ADP
inlawrev-3979	2032	33	making	make	VERB
inlawrev-3979	2032	34	a	a	DET
inlawrev-3979	2032	35	profit	profit	NOUN
inlawrev-3979	2032	36	)	)	PUNCT
inlawrev-3979	2032	37	,	,	PUNCT
inlawrev-3979	2032	38	the	the	DET
inlawrev-3979	2032	39	exemption	exemption	NOUN
inlawrev-3979	2032	40	does	do	AUX
inlawrev-3979	2032	41	not	not	PART
inlawrev-3979	2032	42	apply	apply	VERB
inlawrev-3979	2032	43	.	.	PUNCT
inlawrev-3979	2032	44	"	"	PUNCT
inlawrev-3979	2033	1	641	641	NUM
inlawrev-3979	2033	2	the	the	DET
inlawrev-3979	2033	3	ptaboa	ptaboa	NOUN
inlawrev-3979	2033	4	'	'	PART
inlawrev-3979	2033	5	s	s	NOUN
inlawrev-3979	2033	6	failure	failure	NOUN
inlawrev-3979	2033	7	to	to	PART
inlawrev-3979	2033	8	overcome	overcome	VERB
inlawrev-3979	2033	9	the	the	DET
inlawrev-3979	2033	10	constitutional	constitutional	ADJ
inlawrev-3979	2033	11	presumption	presumption	NOUN
inlawrev-3979	2033	12	of	of	ADP
inlawrev-3979	2033	13	the	the	DET
inlawrev-3979	2033	14	statute	statute	NOUN
inlawrev-3979	2033	15	and	and	CCONJ
inlawrev-3979	2033	16	to	to	PART
inlawrev-3979	2033	17	demonstrate	demonstrate	VERB
inlawrev-3979	2033	18	that	that	SCONJ
inlawrev-3979	2033	19	the	the	DET
inlawrev-3979	2033	20	btr	btr	PROPN
inlawrev-3979	2033	21	erroneously	erroneously	ADV
inlawrev-3979	2033	22	applied	apply	VERB
inlawrev-3979	2033	23	the	the	DET
inlawrev-3979	2033	24	statute	statute	NOUN
inlawrev-3979	2033	25	resulted	result	VERB
inlawrev-3979	2033	26	in	in	ADP
inlawrev-3979	2033	27	the	the	DET
inlawrev-3979	2033	28	affirmation	affirmation	NOUN
inlawrev-3979	2033	29	of	of	ADP
inlawrev-3979	2033	30	the	the	DET
inlawrev-3979	2033	31	btr	btr	PROPN
inlawrev-3979	2033	32	's	's	PART
inlawrev-3979	2033	33	final	final	ADJ
inlawrev-3979	2033	34	determination	determination	NOUN
inlawrev-3979	2033	35	.	.	PUNCT
inlawrev-3979	2034	1	642	642	NUM
inlawrev-3979	2034	2	20	20	NUM
inlawrev-3979	2034	3	.	.	PUNCT
inlawrev-3979	2035	1	sisters	sister	NOUN
inlawrev-3979	2035	2	of	of	ADP
inlawrev-3979	2035	3	st	st	PROPN
inlawrev-3979	2035	4	.	.	PROPN
inlawrev-3979	2035	5	francis	francis	PROPN
inlawrev-3979	2035	6	health	health	PROPN
inlawrev-3979	2035	7	services	services	PROPN
inlawrev-3979	2035	8	,	,	PUNCT
inlawrev-3979	2035	9	inc	inc	PROPN
inlawrev-3979	2035	10	.	.	PROPN
inlawrev-3979	2035	11	v.	v.	PROPN
inlawrev-3979	2035	12	lake	lake	PROPN
inlawrev-3979	2035	13	county	county	PROPN
inlawrev-3979	2035	14	property	property	NOUN
inlawrev-3979	2035	15	tax	tax	NOUN
inlawrev-3979	2035	16	assessment	assessment	NOUN
inlawrev-3979	2035	17	board	board	NOUN
inlawrev-3979	2035	18	of	of	ADP
inlawrev-3979	2035	19	appeals	appeal	NOUN
inlawrev-3979	2035	20	.	.	PUNCT
inlawrev-3979	2036	1	643	643	NUM
inlawrev-3979	2036	2	—	—	PUNCT
inlawrev-3979	2036	3	the	the	DET
inlawrev-3979	2036	4	sisters	sister	NOUN
inlawrev-3979	2036	5	of	of	ADP
inlawrev-3979	2036	6	st	st	PROPN
inlawrev-3979	2036	7	.	.	PROPN
inlawrev-3979	2036	8	francis	francis	PROPN
inlawrev-3979	2036	9	health	health	PROPN
inlawrev-3979	2036	10	centers	center	NOUN
inlawrev-3979	2036	11	,	,	PUNCT
inlawrev-3979	2036	12	inc	inc	PROPN
inlawrev-3979	2036	13	.	.	PROPN
inlawrev-3979	2036	14	(	(	PUNCT
inlawrev-3979	2036	15	"	"	PUNCT
inlawrev-3979	2036	16	ssfhc	ssfhc	ADJ
inlawrev-3979	2036	17	"	"	PUNCT
inlawrev-3979	2036	18	)	)	PUNCT
inlawrev-3979	2036	19	initiated	initiate	VERB
inlawrev-3979	2036	20	this	this	DET
inlawrev-3979	2036	21	action	action	NOUN
inlawrev-3979	2036	22	on	on	ADP
inlawrev-3979	2036	23	february	february	PROPN
inlawrev-3979	2036	24	24	24	NUM
inlawrev-3979	2036	25	,	,	PUNCT
inlawrev-3979	2036	26	2004	2004	NUM
inlawrev-3979	2036	27	,	,	PUNCT
inlawrev-3979	2036	28	appealing	appeal	VERB
inlawrev-3979	2036	29	the	the	DET
inlawrev-3979	2036	30	sbtc	sbtc	ADJ
inlawrev-3979	2036	31	s	s	VERB
inlawrev-3979	2036	32	final	final	ADJ
inlawrev-3979	2036	33	determination	determination	NOUN
inlawrev-3979	2036	34	that	that	PRON
inlawrev-3979	2036	35	upheld	uphold	VERB
inlawrev-3979	2036	36	the	the	DET
inlawrev-3979	2036	37	ptaboa	ptaboa	NOUN
inlawrev-3979	2036	38	'	'	PART
inlawrev-3979	2036	39	s	s	NOUN
inlawrev-3979	2036	40	decision	decision	NOUN
inlawrev-3979	2036	41	to	to	PART
inlawrev-3979	2036	42	revoke	revoke	VERB
inlawrev-3979	2036	43	the	the	DET
inlawrev-3979	2036	44	charitable	charitable	ADJ
inlawrev-3979	2036	45	purposes	purpose	NOUN
inlawrev-3979	2036	46	exemption	exemption	NOUN
inlawrev-3979	2036	47	for	for	ADP
inlawrev-3979	2036	48	its	its	PRON
inlawrev-3979	2036	49	offsite	offsite	PROPN
inlawrev-3979	2036	50	fitness	fitness	NOUN
inlawrev-3979	2036	51	center	center	NOUN
inlawrev-3979	2036	52	located	locate	VERB
inlawrev-3979	2036	53	in	in	ADP
inlawrev-3979	2036	54	schererville	schererville	NOUN
inlawrev-3979	2036	55	,	,	PUNCT
inlawrev-3979	2036	56	indiana	indiana	PROPN
inlawrev-3979	2036	57	,	,	PUNCT
inlawrev-3979	2036	58	for	for	ADP
inlawrev-3979	2036	59	the	the	DET
inlawrev-3979	2036	60	1999	1999	NUM
inlawrev-3979	2036	61	tax	tax	NOUN
inlawrev-3979	2036	62	year	year	NOUN
inlawrev-3979	2036	63	.	.	PUNCT
inlawrev-3979	2037	1	644	644	NUM
inlawrev-3979	2037	2	ssfhc	ssfhc	ADJ
inlawrev-3979	2037	3	,	,	PUNCT
inlawrev-3979	2037	4	a	a	DET
inlawrev-3979	2037	5	nonprofit	nonprofit	ADJ
inlawrev-3979	2037	6	corporation	corporation	NOUN
inlawrev-3979	2037	7	and	and	CCONJ
inlawrev-3979	2037	8	recognized	recognize	VERB
inlawrev-3979	2037	9	as	as	ADP
inlawrev-3979	2037	10	a	a	DET
inlawrev-3979	2037	11	501(c)(3	501(c)(3	NUM
inlawrev-3979	2037	12	)	)	PUNCT
inlawrev-3979	2037	13	organization	organization	NOUN
inlawrev-3979	2037	14	,	,	PUNCT
inlawrev-3979	2037	15	is	be	AUX
inlawrev-3979	2037	16	the	the	DET
inlawrev-3979	2037	17	owner	owner	NOUN
inlawrev-3979	2037	18	and	and	CCONJ
inlawrev-3979	2037	19	operator	operator	NOUN
inlawrev-3979	2037	20	of	of	ADP
inlawrev-3979	2037	21	two	two	NUM
inlawrev-3979	2037	22	northwest	northwest	PROPN
inlawrev-3979	2037	23	indiana	indiana	PROPN
inlawrev-3979	2037	24	hospitals	hospital	NOUN
inlawrev-3979	2037	25	as	as	ADV
inlawrev-3979	2037	26	well	well	ADV
inlawrev-3979	2037	27	as	as	ADP
inlawrev-3979	2037	28	eighteen	eighteen	NUM
inlawrev-3979	2037	29	"	"	PUNCT
inlawrev-3979	2037	30	offsite	offsite	ADJ
inlawrev-3979	2037	31	"	"	PUNCT
inlawrev-3979	2037	32	facilities	facility	NOUN
inlawrev-3979	2037	33	.	.	PUNCT
inlawrev-3979	2038	1	645	645	NUM
inlawrev-3979	2038	2	ssfhc	ssfhc	NOUN
inlawrev-3979	2038	3	conceded	concede	VERB
inlawrev-3979	2038	4	that	that	SCONJ
inlawrev-3979	2038	5	portions	portion	NOUN
inlawrev-3979	2038	6	of	of	ADP
inlawrev-3979	2038	7	the	the	DET
inlawrev-3979	2038	8	facility	facility	NOUN
inlawrev-3979	2038	9	used	use	VERB
inlawrev-3979	2038	10	as	as	ADP
inlawrev-3979	2038	11	a	a	DET
inlawrev-3979	2038	12	fitness	fitness	NOUN
inlawrev-3979	2038	13	/	/	SYM
inlawrev-3979	2038	14	wellness	wellness	NOUN
inlawrev-3979	2038	15	center	center	NOUN
inlawrev-3979	2038	16	did	do	AUX
inlawrev-3979	2038	17	not	not	PART
inlawrev-3979	2038	18	qualify	qualify	VERB
inlawrev-3979	2038	19	for	for	ADP
inlawrev-3979	2038	20	the	the	DET
inlawrev-3979	2038	21	exemption	exemption	NOUN
inlawrev-3979	2038	22	,	,	PUNCT
inlawrev-3979	2038	23	and	and	CCONJ
inlawrev-3979	2038	24	the	the	DET
inlawrev-3979	2038	25	ptaboa	ptaboa	NOUN
inlawrev-3979	2038	26	conceded	concede	VERB
inlawrev-3979	2038	27	that	that	SCONJ
inlawrev-3979	2038	28	the	the	DET
inlawrev-3979	2038	29	portion	portion	NOUN
inlawrev-3979	2038	30	of	of	ADP
inlawrev-3979	2038	31	the	the	DET
inlawrev-3979	2038	32	facility	facility	NOUN
inlawrev-3979	2038	33	used	use	VERB
inlawrev-3979	2038	34	for	for	ADP
inlawrev-3979	2038	35	a	a	DET
inlawrev-3979	2038	36	pediatric	pediatric	ADJ
inlawrev-3979	2038	37	rehabilitation	rehabilitation	NOUN
inlawrev-3979	2038	38	program	program	NOUN
inlawrev-3979	2038	39	did	do	AUX
inlawrev-3979	2038	40	qualify	qualify	VERB
inlawrev-3979	2038	41	for	for	ADP
inlawrev-3979	2038	42	the	the	DET
inlawrev-3979	2038	43	exemption	exemption	NOUN
inlawrev-3979	2038	44	.	.	PUNCT
inlawrev-3979	2039	1	646	646	NUM
inlawrev-3979	2039	2	the	the	DET
inlawrev-3979	2039	3	portion	portion	NOUN
inlawrev-3979	2039	4	of	of	ADP
inlawrev-3979	2039	5	the	the	DET
inlawrev-3979	2039	6	facility	facility	NOUN
inlawrev-3979	2039	7	at	at	ADP
inlawrev-3979	2039	8	issue	issue	NOUN
inlawrev-3979	2039	9	was	be	AUX
inlawrev-3979	2039	10	a	a	DET
inlawrev-3979	2039	11	public	public	ADJ
inlawrev-3979	2039	12	roller	roller	NOUN
inlawrev-3979	2039	13	skating	skating	NOUN
inlawrev-3979	2039	14	rink	rink	NOUN
inlawrev-3979	2039	15	,	,	PUNCT
inlawrev-3979	2039	16	which	which	PRON
inlawrev-3979	2039	17	made	make	VERB
inlawrev-3979	2039	18	up	up	ADP
inlawrev-3979	2039	19	22.6	22.6	NUM
inlawrev-3979	2039	20	%	%	NOUN
inlawrev-3979	2039	21	of	of	ADP
inlawrev-3979	2039	22	the	the	DET
inlawrev-3979	2039	23	total	total	ADJ
inlawrev-3979	2039	24	1821713	1821713	NUM
inlawrev-3979	2039	25	)	)	PUNCT
inlawrev-3979	2039	26	.	.	PUNCT
inlawrev-3979	2040	1	636	636	NUM
inlawrev-3979	2040	2	.	.	PUNCT
inlawrev-3979	2041	1	i	i	PRON
inlawrev-3979	2041	2	d.	d.	PROPN
inlawrev-3979	2041	3	637	637	NUM
inlawrev-3979	2041	4	.	.	PUNCT
inlawrev-3979	2042	1	i	i	PRON
inlawrev-3979	2042	2	d.	d.	VERB
inlawrev-3979	2042	3	at	at	ADP
inlawrev-3979	2042	4	*	*	PROPN
inlawrev-3979	2042	5	2	2	NUM
inlawrev-3979	2042	6	-	-	SYM
inlawrev-3979	2042	7	3	3	NUM
inlawrev-3979	2042	8	.	.	NOUN
inlawrev-3979	2042	9	638	638	NUM
inlawrev-3979	2042	10	.	.	PUNCT
inlawrev-3979	2043	1	mat*3	mat*3	PROPN
inlawrev-3979	2043	2	.	.	PUNCT
inlawrev-3979	2044	1	639	639	NUM
inlawrev-3979	2044	2	.	.	PUNCT
inlawrev-3979	2045	1	i	i	PRON
inlawrev-3979	2045	2	d.	d.	PROPN
inlawrev-3979	2045	3	640	640	NUM
inlawrev-3979	2045	4	.	.	PUNCT
inlawrev-3979	2046	1	i	i	PRON
inlawrev-3979	2046	2	d.	d.	PROPN
inlawrev-3979	2046	3	641	641	NUM
inlawrev-3979	2046	4	.	.	PUNCT
inlawrev-3979	2047	1	i	i	PRON
inlawrev-3979	2047	2	d.	d.	PROPN
inlawrev-3979	2047	3	642	642	NUM
inlawrev-3979	2047	4	.	.	PUNCT
inlawrev-3979	2048	1	i	i	PRON
inlawrev-3979	2048	2	d.	d.	PROPN
inlawrev-3979	2048	3	643	643	NUM
inlawrev-3979	2048	4	.	.	PUNCT
inlawrev-3979	2049	1	no	no	INTJ
inlawrev-3979	2049	2	.	.	NOUN
inlawrev-3979	2049	3	49t10	49t10	NUM
inlawrev-3979	2049	4	-	-	PUNCT
inlawrev-3979	2049	5	0402	0402	NUM
inlawrev-3979	2049	6	-	-	PUNCT
inlawrev-3979	2049	7	ta-6	ta-6	NOUN
inlawrev-3979	2049	8	,	,	PUNCT
inlawrev-3979	2049	9	2007	2007	NUM
inlawrev-3979	2049	10	wl	wl	X
inlawrev-3979	2049	11	1874778	1874778	NUM
inlawrev-3979	2049	12	(	(	PUNCT
inlawrev-3979	2049	13	ind	ind	NOUN
inlawrev-3979	2049	14	.	.	PUNCT
inlawrev-3979	2049	15	tax	tax	PROPN
inlawrev-3979	2050	1	ct	ct	PROPN
inlawrev-3979	2050	2	.	.	PROPN
inlawrev-3979	2050	3	june	june	PROPN
inlawrev-3979	2050	4	29	29	NUM
inlawrev-3979	2050	5	,	,	PUNCT
inlawrev-3979	2050	6	2007	2007	NUM
inlawrev-3979	2050	7	)	)	PUNCT
inlawrev-3979	2050	8	(	(	PUNCT
inlawrev-3979	2050	9	unpublished	unpublished	ADJ
inlawrev-3979	2050	10	table	table	NOUN
inlawrev-3979	2050	11	decision	decision	NOUN
inlawrev-3979	2050	12	)	)	PUNCT
inlawrev-3979	2050	13	.	.	PUNCT
inlawrev-3979	2051	1	644	644	NUM
inlawrev-3979	2051	2	.	.	PUNCT
inlawrev-3979	2052	1	i	i	PRON
inlawrev-3979	2052	2	d.	d.	PROPN
inlawrev-3979	2052	3	at*l	at*l	PROPN
inlawrev-3979	2052	4	.	.	PUNCT
inlawrev-3979	2053	1	645	645	NUM
inlawrev-3979	2053	2	.	.	PUNCT
inlawrev-3979	2054	1	a/.	a/.	PROPN
inlawrev-3979	2054	2	at*l&n.l	at*l&n.l	ADJ
inlawrev-3979	2054	3	.	.	PUNCT
inlawrev-3979	2055	1	646	646	NUM
inlawrev-3979	2055	2	.	.	PUNCT
inlawrev-3979	2056	1	i	i	PRON
inlawrev-3979	2056	2	d.	d.	PROPN
inlawrev-3979	2056	3	at*l	at*l	PROPN
inlawrev-3979	2056	4	.	.	PROPN
inlawrev-3979	2056	5	1326	1326	NUM
inlawrev-3979	2056	6	indiana	indiana	PROPN
inlawrev-3979	2056	7	law	law	PROPN
inlawrev-3979	2056	8	review	review	NOUN
inlawrev-3979	2056	9	[	[	X
inlawrev-3979	2056	10	vol	vol	NOUN
inlawrev-3979	2056	11	.	.	PUNCT
inlawrev-3979	2057	1	41:1271	41:1271	NUM
inlawrev-3979	2057	2	facility	facility	NOUN
inlawrev-3979	2057	3	.	.	PUNCT
inlawrev-3979	2058	1	647	647	NUM
inlawrev-3979	2058	2	ssfhc	ssfhc	NOUN
inlawrev-3979	2058	3	argued	argue	VERB
inlawrev-3979	2058	4	the	the	DET
inlawrev-3979	2058	5	skating	skating	NOUN
inlawrev-3979	2058	6	rink	rink	NOUN
inlawrev-3979	2058	7	was	be	AUX
inlawrev-3979	2058	8	entitled	entitle	VERB
inlawrev-3979	2058	9	to	to	ADP
inlawrev-3979	2058	10	the	the	DET
inlawrev-3979	2058	11	exemption	exemption	NOUN
inlawrev-3979	2058	12	,	,	PUNCT
inlawrev-3979	2058	13	because	because	SCONJ
inlawrev-3979	2058	14	the	the	DET
inlawrev-3979	2058	15	skating	skating	NOUN
inlawrev-3979	2058	16	rink	rink	NOUN
inlawrev-3979	2058	17	was	be	AUX
inlawrev-3979	2058	18	operated	operate	VERB
inlawrev-3979	2058	19	as	as	ADP
inlawrev-3979	2058	20	a	a	DET
inlawrev-3979	2058	21	community	community	NOUN
inlawrev-3979	2058	22	recreational	recreational	ADJ
inlawrev-3979	2058	23	facility	facility	NOUN
inlawrev-3979	2058	24	and	and	CCONJ
inlawrev-3979	2058	25	any	any	DET
inlawrev-3979	2058	26	excess	excess	ADJ
inlawrev-3979	2058	27	revenue	revenue	NOUN
inlawrev-3979	2058	28	generated	generate	VERB
inlawrev-3979	2058	29	was	be	AUX
inlawrev-3979	2058	30	used	use	VERB
inlawrev-3979	2058	31	to	to	PART
inlawrev-3979	2058	32	subsidize	subsidize	VERB
inlawrev-3979	2058	33	ssfhc	ssfhc	PROPN
inlawrev-3979	2058	34	s	s	PART
inlawrev-3979	2058	35	hospital	hospital	NOUN
inlawrev-3979	2058	36	operations	operation	NOUN
inlawrev-3979	2058	37	,	,	PUNCT
inlawrev-3979	2058	38	including	include	VERB
inlawrev-3979	2058	39	charity	charity	NOUN
inlawrev-3979	2058	40	care	care	NOUN
inlawrev-3979	2058	41	.	.	PUNCT
inlawrev-3979	2059	1	648	648	NUM
inlawrev-3979	2059	2	the	the	DET
inlawrev-3979	2059	3	tax	tax	NOUN
inlawrev-3979	2059	4	court	court	NOUN
inlawrev-3979	2059	5	disagreed	disagree	VERB
inlawrev-3979	2059	6	.	.	PUNCT
inlawrev-3979	2060	1	noting	note	VERB
inlawrev-3979	2060	2	its	its	PRON
inlawrev-3979	2060	3	past	past	ADJ
inlawrev-3979	2060	4	acknowledgment	acknowledgment	NOUN
inlawrev-3979	2060	5	that	that	SCONJ
inlawrev-3979	2060	6	"	"	PUNCT
inlawrev-3979	2060	7	charity	charity	NOUN
inlawrev-3979	2060	8	"	"	PUNCT
inlawrev-3979	2060	9	includes	include	VERB
inlawrev-3979	2060	10	more	more	ADJ
inlawrev-3979	2060	11	than	than	ADP
inlawrev-3979	2060	12	"	"	PUNCT
inlawrev-3979	2060	13	giving	give	VERB
inlawrev-3979	2060	14	to	to	ADP
inlawrev-3979	2060	15	the	the	DET
inlawrev-3979	2060	16	poor	poor	ADJ
inlawrev-3979	2060	17	,	,	PUNCT
inlawrev-3979	2060	18	"	"	PUNCT
inlawrev-3979	2060	19	649	649	NUM
inlawrev-3979	2060	20	the	the	DET
inlawrev-3979	2060	21	tax	tax	NOUN
inlawrev-3979	2060	22	court	court	NOUN
inlawrev-3979	2060	23	emphasized	emphasize	VERB
inlawrev-3979	2060	24	that	that	SCONJ
inlawrev-3979	2060	25	merely	merely	ADV
inlawrev-3979	2060	26	holding	hold	VERB
inlawrev-3979	2060	27	the	the	DET
inlawrev-3979	2060	28	skating	skate	VERB
inlawrev-3979	2060	29	rink	rink	NOUN
inlawrev-3979	2060	30	open	open	ADJ
inlawrev-3979	2060	31	to	to	ADP
inlawrev-3979	2060	32	the	the	DET
inlawrev-3979	2060	33	public	public	NOUN
inlawrev-3979	2060	34	was	be	AUX
inlawrev-3979	2060	35	not	not	PART
inlawrev-3979	2060	36	enough	enough	ADJ
inlawrev-3979	2060	37	to	to	PART
inlawrev-3979	2060	38	qualify	qualify	VERB
inlawrev-3979	2060	39	for	for	ADP
inlawrev-3979	2060	40	the	the	DET
inlawrev-3979	2060	41	charitable	charitable	ADJ
inlawrev-3979	2060	42	exemption	exemption	NOUN
inlawrev-3979	2060	43	.	.	PUNCT
inlawrev-3979	2061	1	650	650	NUM
inlawrev-3979	2061	2	the	the	DET
inlawrev-3979	2061	3	key	key	ADJ
inlawrev-3979	2061	4	test	test	NOUN
inlawrev-3979	2061	5	remains	remain	VERB
inlawrev-3979	2061	6	whether	whether	SCONJ
inlawrev-3979	2061	7	or	or	CCONJ
inlawrev-3979	2061	8	not	not	PART
inlawrev-3979	2061	9	a	a	DET
inlawrev-3979	2061	10	facility	facility	NOUN
inlawrev-3979	2061	11	is	be	AUX
inlawrev-3979	2061	12	being	be	AUX
inlawrev-3979	2061	13	predominately	predominately	ADV
inlawrev-3979	2061	14	used	use	VERB
inlawrev-3979	2061	15	for	for	ADP
inlawrev-3979	2061	16	a	a	DET
inlawrev-3979	2061	17	charitable	charitable	ADJ
inlawrev-3979	2061	18	purpose	purpose	NOUN
inlawrev-3979	2061	19	.	.	PUNCT
inlawrev-3979	2062	1	651	651	NUM
inlawrev-3979	2062	2	ssfhc	ssfhc	NOUN
inlawrev-3979	2062	3	did	do	AUX
inlawrev-3979	2062	4	not	not	PART
inlawrev-3979	2062	5	demonstrate	demonstrate	VERB
inlawrev-3979	2062	6	how	how	SCONJ
inlawrev-3979	2062	7	the	the	DET
inlawrev-3979	2062	8	skating	skate	VERB
inlawrev-3979	2062	9	rink	rink	NOUN
inlawrev-3979	2062	10	relieved	relieve	VERB
inlawrev-3979	2062	11	human	human	ADJ
inlawrev-3979	2062	12	want	want	NOUN
inlawrev-3979	2062	13	and	and	CCONJ
inlawrev-3979	2062	14	suffering	suffering	NOUN
inlawrev-3979	2062	15	or	or	CCONJ
inlawrev-3979	2062	16	how	how	SCONJ
inlawrev-3979	2062	17	the	the	DET
inlawrev-3979	2062	18	public	public	NOUN
inlawrev-3979	2062	19	actually	actually	ADV
inlawrev-3979	2062	20	benefited	benefit	VERB
inlawrev-3979	2062	21	from	from	ADP
inlawrev-3979	2062	22	the	the	DET
inlawrev-3979	2062	23	facility	facility	NOUN
inlawrev-3979	2062	24	.	.	PUNCT
inlawrev-3979	2063	1	the	the	DET
inlawrev-3979	2063	2	tax	tax	NOUN
inlawrev-3979	2063	3	court	court	NOUN
inlawrev-3979	2063	4	also	also	ADV
inlawrev-3979	2063	5	rejected	reject	VERB
inlawrev-3979	2063	6	ssfhc	ssfhc	PROPN
inlawrev-3979	2063	7	s	s	PROPN
inlawrev-3979	2063	8	invitation	invitation	NOUN
inlawrev-3979	2063	9	to	to	PART
inlawrev-3979	2063	10	reject	reject	VERB
inlawrev-3979	2063	11	the	the	DET
inlawrev-3979	2063	12	requirement	requirement	NOUN
inlawrev-3979	2063	13	that	that	SCONJ
inlawrev-3979	2063	14	a	a	DET
inlawrev-3979	2063	15	party	party	NOUN
inlawrev-3979	2063	16	provide	provide	VERB
inlawrev-3979	2063	17	evidence	evidence	NOUN
inlawrev-3979	2063	18	of	of	ADP
inlawrev-3979	2063	19	relief	relief	NOUN
inlawrev-3979	2063	20	from	from	ADP
inlawrev-3979	2063	21	human	human	ADJ
inlawrev-3979	2063	22	want	want	NOUN
inlawrev-3979	2063	23	and	and	CCONJ
inlawrev-3979	2063	24	instead	instead	ADV
inlawrev-3979	2063	25	use	use	VERB
inlawrev-3979	2063	26	a	a	DET
inlawrev-3979	2063	27	new	new	ADJ
inlawrev-3979	2063	28	test	test	NOUN
inlawrev-3979	2063	29	consisting	consist	VERB
inlawrev-3979	2063	30	of	of	ADP
inlawrev-3979	2063	31	the	the	DET
inlawrev-3979	2063	32	inquiry	inquiry	NOUN
inlawrev-3979	2063	33	of	of	ADP
inlawrev-3979	2063	34	whether	whether	SCONJ
inlawrev-3979	2063	35	or	or	CCONJ
inlawrev-3979	2063	36	not	not	PART
inlawrev-3979	2063	37	property	property	NOUN
inlawrev-3979	2063	38	is	be	AUX
inlawrev-3979	2063	39	a	a	DET
inlawrev-3979	2063	40	"	"	PUNCT
inlawrev-3979	2063	41	gift	gift	NOUN
inlawrev-3979	2063	42	"	"	PUNCT
inlawrev-3979	2063	43	to	to	ADP
inlawrev-3979	2063	44	the	the	DET
inlawrev-3979	2063	45	general	general	ADJ
inlawrev-3979	2063	46	public	public	NOUN
inlawrev-3979	2063	47	.	.	PUNCT
inlawrev-3979	2064	1	652	652	NUM
inlawrev-3979	2064	2	ssfhc	ssfhc	NOUN
inlawrev-3979	2064	3	failed	fail	VERB
inlawrev-3979	2064	4	to	to	PART
inlawrev-3979	2064	5	carry	carry	VERB
inlawrev-3979	2064	6	its	its	PRON
inlawrev-3979	2064	7	burden	burden	NOUN
inlawrev-3979	2064	8	,	,	PUNCT
inlawrev-3979	2064	9	and	and	CCONJ
inlawrev-3979	2064	10	the	the	DET
inlawrev-3979	2064	11	tax	tax	NOUN
inlawrev-3979	2064	12	court	court	NOUN
inlawrev-3979	2064	13	upheld	uphold	VERB
inlawrev-3979	2064	14	the	the	DET
inlawrev-3979	2064	15	sbtc	sbtc	NOUN
inlawrev-3979	2064	16	s	s	VERB
inlawrev-3979	2064	17	decision.653	decision.653	PROPN
inlawrev-3979	2064	18	21	21	NUM
inlawrev-3979	2064	19	.	.	PUNCT
inlawrev-3979	2065	1	miller	miller	PROPN
inlawrev-3979	2065	2	beach	beach	PROPN
inlawrev-3979	2065	3	investments	investments	PROPN
inlawrev-3979	2065	4	,	,	PUNCT
inlawrev-3979	2065	5	llc	llc	PROPN
inlawrev-3979	2065	6	v.	v.	PROPN
inlawrev-3979	2065	7	department	department	PROPN
inlawrev-3979	2065	8	of	of	ADP
inlawrev-3979	2065	9	local	local	ADJ
inlawrev-3979	2065	10	government	government	NOUN
inlawrev-3979	2065	11	finance	finance	NOUN
inlawrev-3979	2065	12	.	.	PUNCT
inlawrev-3979	2066	1	654	654	NUM
inlawrev-3979	2066	2	—	—	PUNCT
inlawrev-3979	2066	3	on	on	ADP
inlawrev-3979	2066	4	february	february	PROPN
inlawrev-3979	2066	5	24	24	NUM
inlawrev-3979	2066	6	,	,	PUNCT
inlawrev-3979	2066	7	2006	2006	NUM
inlawrev-3979	2066	8	,	,	PUNCT
inlawrev-3979	2066	9	miller	miller	PROPN
inlawrev-3979	2066	10	beach	beach	PROPN
inlawrev-3979	2066	11	investments	investment	NOUN
inlawrev-3979	2066	12	(	(	PUNCT
inlawrev-3979	2066	13	"	"	PUNCT
inlawrev-3979	2066	14	mbi	mbi	NOUN
inlawrev-3979	2066	15	"	"	PUNCT
inlawrev-3979	2066	16	)	)	PUNCT
inlawrev-3979	2066	17	initiated	initiate	VERB
inlawrev-3979	2066	18	three	three	NUM
inlawrev-3979	2066	19	appeals	appeal	NOUN
inlawrev-3979	2066	20	of	of	ADP
inlawrev-3979	2066	21	seventeen	seventeen	NUM
inlawrev-3979	2066	22	final	final	ADJ
inlawrev-3979	2066	23	determinations	determination	NOUN
inlawrev-3979	2066	24	made	make	VERB
inlawrev-3979	2066	25	by	by	ADP
inlawrev-3979	2066	26	the	the	DET
inlawrev-3979	2066	27	btr	btr	PROPN
inlawrev-3979	2066	28	regarding	regard	VERB
inlawrev-3979	2066	29	assessment	assessment	NOUN
inlawrev-3979	2066	30	of	of	ADP
inlawrev-3979	2066	31	mbfs	mbfs	NOUN
inlawrev-3979	2066	32	real	real	ADJ
inlawrev-3979	2066	33	property	property	NOUN
inlawrev-3979	2066	34	for	for	ADP
inlawrev-3979	2066	35	the	the	DET
inlawrev-3979	2066	36	2002	2002	NUM
inlawrev-3979	2066	37	tax	tax	NOUN
inlawrev-3979	2066	38	year.655	year.655	NOUN
inlawrev-3979	2066	39	the	the	DET
inlawrev-3979	2066	40	seventeen	seventeen	NUM
inlawrev-3979	2066	41	properties	property	NOUN
inlawrev-3979	2066	42	at	at	ADP
inlawrev-3979	2066	43	issue	issue	NOUN
inlawrev-3979	2066	44	were	be	AUX
inlawrev-3979	2066	45	unimproved	unimproved	ADJ
inlawrev-3979	2066	46	residential	residential	ADJ
inlawrev-3979	2066	47	parcels	parcel	NOUN
inlawrev-3979	2066	48	located	locate	VERB
inlawrev-3979	2066	49	in	in	ADP
inlawrev-3979	2066	50	gary	gary	PROPN
inlawrev-3979	2066	51	,	,	PUNCT
inlawrev-3979	2066	52	indiana	indiana	PROPN
inlawrev-3979	2066	53	.	.	PUNCT
inlawrev-3979	2067	1	656	656	NUM
inlawrev-3979	2067	2	during	during	ADP
inlawrev-3979	2067	3	the	the	DET
inlawrev-3979	2067	4	year	year	NOUN
inlawrev-3979	2067	5	at	at	ADP
inlawrev-3979	2067	6	issue	issue	NOUN
inlawrev-3979	2067	7	,	,	PUNCT
inlawrev-3979	2067	8	the	the	DET
inlawrev-3979	2067	9	parcels	parcel	NOUN
inlawrev-3979	2067	10	were	be	AUX
inlawrev-3979	2067	11	owned	own	VERB
inlawrev-3979	2067	12	by	by	ADP
inlawrev-3979	2067	13	another	another	DET
inlawrev-3979	2067	14	party	party	NOUN
inlawrev-3979	2067	15	,	,	PUNCT
inlawrev-3979	2067	16	james	james	PROPN
inlawrev-3979	2067	17	nowacki	nowacki	PROPN
inlawrev-3979	2067	18	,	,	PUNCT
inlawrev-3979	2067	19	who	who	PRON
inlawrev-3979	2067	20	sold	sell	VERB
inlawrev-3979	2067	21	the	the	DET
inlawrev-3979	2067	22	parcels	parcel	NOUN
inlawrev-3979	2067	23	to	to	PART
inlawrev-3979	2067	24	mbi	mbi	VERB
inlawrev-3979	2067	25	in	in	ADP
inlawrev-3979	2067	26	2005	2005	NUM
inlawrev-3979	2067	27	and	and	CCONJ
inlawrev-3979	2067	28	assigned	assign	VERB
inlawrev-3979	2067	29	his	his	PRON
inlawrev-3979	2067	30	appeal	appeal	NOUN
inlawrev-3979	2067	31	rights	right	NOUN
inlawrev-3979	2067	32	.	.	PUNCT
inlawrev-3979	2068	1	657	657	NUM
inlawrev-3979	2068	2	mbi	mbi	NOUN
inlawrev-3979	2068	3	sought	seek	VERB
inlawrev-3979	2068	4	to	to	PART
inlawrev-3979	2068	5	overturn	overturn	VERB
inlawrev-3979	2068	6	the	the	DET
inlawrev-3979	2068	7	btr	btr	NOUN
inlawrev-3979	2068	8	's	's	PART
inlawrev-3979	2068	9	final	final	ADJ
inlawrev-3979	2068	10	determinations	determination	NOUN
inlawrev-3979	2068	11	,	,	PUNCT
inlawrev-3979	2068	12	arguing	argue	VERB
inlawrev-3979	2068	13	that	that	SCONJ
inlawrev-3979	2068	14	mbi	mbi	PROPN
inlawrev-3979	2068	15	provided	provide	VERB
inlawrev-3979	2068	16	evidence	evidence	NOUN
inlawrev-3979	2068	17	during	during	ADP
inlawrev-3979	2068	18	the	the	DET
inlawrev-3979	2068	19	administrative	administrative	ADJ
inlawrev-3979	2068	20	process	process	NOUN
inlawrev-3979	2068	21	that	that	PRON
inlawrev-3979	2068	22	the	the	DET
inlawrev-3979	2068	23	dlgf	dlgf	NOUN
inlawrev-3979	2068	24	's	's	PART
inlawrev-3979	2068	25	assessments	assessment	NOUN
inlawrev-3979	2068	26	were	be	AUX
inlawrev-3979	2068	27	incorrect	incorrect	ADJ
inlawrev-3979	2068	28	.	.	PUNCT
inlawrev-3979	2069	1	658	658	NUM
inlawrev-3979	2069	2	first	first	ADV
inlawrev-3979	2069	3	,	,	PUNCT
inlawrev-3979	2069	4	mbi	mbi	PROPN
inlawrev-3979	2069	5	argued	argue	VERB
inlawrev-3979	2069	6	that	that	SCONJ
inlawrev-3979	2069	7	evidence	evidence	NOUN
inlawrev-3979	2069	8	of	of	ADP
inlawrev-3979	2069	9	the	the	DET
inlawrev-3979	2069	10	price	price	NOUN
inlawrev-3979	2069	11	paid	pay	VERB
inlawrev-3979	2069	12	by	by	ADP
inlawrev-3979	2069	13	nowacki	nowacki	NOUN
inlawrev-3979	2069	14	at	at	ADP
inlawrev-3979	2069	15	a	a	DET
inlawrev-3979	2069	16	commissioner	commissioner	NOUN
inlawrev-3979	2069	17	sale	sale	NOUN
inlawrev-3979	2069	18	in	in	ADP
inlawrev-3979	2069	19	2002	2002	NUM
inlawrev-3979	2069	20	reflected	reflect	VERB
inlawrev-3979	2069	21	the	the	DET
inlawrev-3979	2069	22	properties	property	NOUN
inlawrev-3979	2069	23	'	'	PART
inlawrev-3979	2069	24	2002	2002	NUM
inlawrev-3979	2069	25	market	market	NOUN
inlawrev-3979	2069	26	values	value	NOUN
inlawrev-3979	2069	27	,	,	PUNCT
inlawrev-3979	2069	28	because	because	SCONJ
inlawrev-3979	2069	29	the	the	DET
inlawrev-3979	2069	30	sale	sale	NOUN
inlawrev-3979	2069	31	was	be	AUX
inlawrev-3979	2069	32	open	open	ADJ
inlawrev-3979	2069	33	,	,	PUNCT
inlawrev-3979	2069	34	competitive	competitive	ADJ
inlawrev-3979	2069	35	,	,	PUNCT
inlawrev-3979	2069	36	and	and	CCONJ
inlawrev-3979	2069	37	the	the	DET
inlawrev-3979	2069	38	parcels	parcel	NOUN
inlawrev-3979	2069	39	were	be	AUX
inlawrev-3979	2069	40	sold	sell	VERB
inlawrev-3979	2069	41	to	to	ADP
inlawrev-3979	2069	42	the	the	DET
inlawrev-3979	2069	43	highest	high	ADJ
inlawrev-3979	2069	44	bidder	bidder	NOUN
inlawrev-3979	2069	45	.	.	PUNCT
inlawrev-3979	2070	1	659	659	NUM
inlawrev-3979	2070	2	nowacki	nowacki	NOUN
inlawrev-3979	2070	3	purchased	purchase	VERB
inlawrev-3979	2070	4	the	the	DET
inlawrev-3979	2070	5	parcels	parcel	NOUN
inlawrev-3979	2070	6	in	in	ADP
inlawrev-3979	2070	7	2002	2002	NUM
inlawrev-3979	2070	8	for	for	ADP
inlawrev-3979	2070	9	$	$	SYM
inlawrev-3979	2070	10	1	1	NUM
inlawrev-3979	2070	11	1,565	1,565	NUM
inlawrev-3979	2070	12	,	,	PUNCT
inlawrev-3979	2070	13	and	and	CCONJ
inlawrev-3979	2070	14	the	the	DET
inlawrev-3979	2070	15	dlgf	dlgf	NOUN
inlawrev-3979	2070	16	assessed	assess	VERB
inlawrev-3979	2070	17	the	the	DET
inlawrev-3979	2070	18	properties	property	NOUN
inlawrev-3979	2070	19	at	at	ADP
inlawrev-3979	2070	20	$	$	SYM
inlawrev-3979	2070	21	81,700.660	81,700.660	NOUN
inlawrev-3979	2070	22	next	next	ADV
inlawrev-3979	2070	23	,	,	PUNCT
inlawrev-3979	2070	24	mbi	mbi	PROPN
inlawrev-3979	2070	25	argued	argue	VERB
inlawrev-3979	2070	26	that	that	SCONJ
inlawrev-3979	2070	27	the	the	DET
inlawrev-3979	2070	28	evidence	evidence	NOUN
inlawrev-3979	2070	29	647	647	NUM
inlawrev-3979	2070	30	.	.	PUNCT
inlawrev-3979	2071	1	i	i	PRON
inlawrev-3979	2071	2	d.	d.	PROPN
inlawrev-3979	2071	3	648	648	NUM
inlawrev-3979	2071	4	.	.	PUNCT
inlawrev-3979	2072	1	i	i	PRON
inlawrev-3979	2072	2	d.	d.	VERB
inlawrev-3979	2072	3	at	at	ADP
inlawrev-3979	2072	4	*	*	PROPN
inlawrev-3979	2072	5	2	2	NUM
inlawrev-3979	2072	6	.	.	NOUN
inlawrev-3979	2072	7	649	649	NUM
inlawrev-3979	2072	8	.	.	PUNCT
inlawrev-3979	2073	1	i	i	PRON
inlawrev-3979	2073	2	d.	d.	VERB
inlawrev-3979	2073	3	at	at	ADP
inlawrev-3979	2073	4	*	*	NOUN
inlawrev-3979	2073	5	3	3	NUM
inlawrev-3979	2073	6	(	(	PUNCT
inlawrev-3979	2073	7	citing	cite	VERB
inlawrev-3979	2073	8	coll	coll	PROPN
inlawrev-3979	2073	9	.	.	PUNCT
inlawrev-3979	2074	1	corner	corner	PROPN
inlawrev-3979	2074	2	,	,	PUNCT
inlawrev-3979	2074	3	l.p	l.p	PROPN
inlawrev-3979	2074	4	.	.	PROPN
inlawrev-3979	2075	1	v.	v.	ADP
inlawrev-3979	2075	2	dep't	dep't	NOUN
inlawrev-3979	2075	3	of	of	ADP
inlawrev-3979	2075	4	local	local	ADJ
inlawrev-3979	2075	5	gov't	gov't	ADJ
inlawrev-3979	2075	6	fin	fin	NOUN
inlawrev-3979	2075	7	.	.	PUNCT
inlawrev-3979	2076	1	,	,	PUNCT
inlawrev-3979	2076	2	840	840	NUM
inlawrev-3979	2076	3	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2076	4	905	905	NUM
inlawrev-3979	2076	5	,	,	PUNCT
inlawrev-3979	2076	6	909	909	NUM
inlawrev-3979	2076	7	(	(	PUNCT
inlawrev-3979	2076	8	ind	ind	NOUN
inlawrev-3979	2076	9	.	.	PUNCT
inlawrev-3979	2077	1	tax	tax	PROPN
inlawrev-3979	2077	2	ct	ct	PROPN
inlawrev-3979	2077	3	.	.	PROPN
inlawrev-3979	2077	4	2006	2006	NUM
inlawrev-3979	2077	5	)	)	PUNCT
inlawrev-3979	2077	6	.	.	PUNCT
inlawrev-3979	2078	1	650	650	NUM
inlawrev-3979	2078	2	.	.	PUNCT
inlawrev-3979	2079	1	i	i	PRON
inlawrev-3979	2079	2	d.	d.	PROPN
inlawrev-3979	2079	3	651	651	NUM
inlawrev-3979	2079	4	.	.	PUNCT
inlawrev-3979	2080	1	i	i	PRON
inlawrev-3979	2080	2	d.	d.	PROPN
inlawrev-3979	2080	3	652	652	NUM
inlawrev-3979	2080	4	.	.	PUNCT
inlawrev-3979	2081	1	i	i	PRON
inlawrev-3979	2081	2	d.	d.	PROPN
inlawrev-3979	2081	3	(	(	PUNCT
inlawrev-3979	2081	4	citing	cite	VERB
inlawrev-3979	2081	5	oral	oral	ADJ
inlawrev-3979	2081	6	argument	argument	NOUN
inlawrev-3979	2081	7	transcript	transcript	NOUN
inlawrev-3979	2081	8	at	at	ADP
inlawrev-3979	2081	9	6	6	NUM
inlawrev-3979	2081	10	,	,	PUNCT
inlawrev-3979	2081	11	1	1	NUM
inlawrev-3979	2081	12	1	1	NUM
inlawrev-3979	2081	13	,	,	PUNCT
inlawrev-3979	2081	14	1	1	NUM
inlawrev-3979	2081	15	7	7	NUM
inlawrev-3979	2081	16	-	-	SYM
inlawrev-3979	2081	17	2	2	NUM
inlawrev-3979	2081	18	1	1	NUM
inlawrev-3979	2081	19	,	,	PUNCT
inlawrev-3979	2081	20	sisters	sister	NOUN
inlawrev-3979	2081	21	ofst	ofst	ADV
inlawrev-3979	2081	22	.	.	PUNCT
inlawrev-3979	2082	1	francis	francis	PROPN
inlawrev-3979	2082	2	health	health	PROPN
inlawrev-3979	2082	3	servs	servs	PROPN
inlawrev-3979	2082	4	.	.	PUNCT
inlawrev-3979	2083	1	,	,	PUNCT
inlawrev-3979	2083	2	2007	2007	NUM
inlawrev-3979	2083	3	wl	wl	NOUN
inlawrev-3979	2083	4	1874778	1874778	NUM
inlawrev-3979	2083	5	)	)	PUNCT
inlawrev-3979	2083	6	.	.	PUNCT
inlawrev-3979	2084	1	653	653	NUM
inlawrev-3979	2084	2	.	.	PUNCT
inlawrev-3979	2085	1	i	i	PRON
inlawrev-3979	2085	2	d.	d.	PROPN
inlawrev-3979	2085	3	654	654	NUM
inlawrev-3979	2085	4	.	.	PUNCT
inlawrev-3979	2086	1	nos	nos	PROPN
inlawrev-3979	2086	2	.	.	PROPN
inlawrev-3979	2086	3	49t10	49t10	NUM
inlawrev-3979	2086	4	-	-	PUNCT
inlawrev-3979	2086	5	0602	0602	NUM
inlawrev-3979	2086	6	-	-	PUNCT
inlawrev-3979	2086	7	ta-14	ta-14	NUM
inlawrev-3979	2086	8	,	,	PUNCT
inlawrev-3979	2086	9	49	49	NUM
inlawrev-3979	2086	10	-	-	PUNCT
inlawrev-3979	2086	11	t10	t10	NOUN
inlawrev-3979	2086	12	-	-	PUNCT
inlawrev-3979	2086	13	0602	0602	NUM
inlawrev-3979	2086	14	-	-	PUNCT
inlawrev-3979	2086	15	ta-15	ta-15	NUM
inlawrev-3979	2086	16	,	,	PUNCT
inlawrev-3979	2086	17	49t10	49t10	NUM
inlawrev-3979	2086	18	-	-	PUNCT
inlawrev-3979	2086	19	0602	0602	NUM
inlawrev-3979	2086	20	-	-	PUNCT
inlawrev-3979	2086	21	ta-16	ta-16	NOUN
inlawrev-3979	2086	22	,	,	PUNCT
inlawrev-3979	2086	23	2007	2007	NUM
inlawrev-3979	2086	24	wl2405271	wl2405271	PROPN
inlawrev-3979	2086	25	(	(	PUNCT
inlawrev-3979	2086	26	ind	ind	NOUN
inlawrev-3979	2086	27	.	.	PUNCT
inlawrev-3979	2087	1	tax	tax	PROPN
inlawrev-3979	2087	2	ct	ct	PROPN
inlawrev-3979	2087	3	.	.	PUNCT
inlawrev-3979	2088	1	aug	aug	PROPN
inlawrev-3979	2088	2	.	.	PROPN
inlawrev-3979	2088	3	22	22	NUM
inlawrev-3979	2088	4	,	,	PUNCT
inlawrev-3979	2088	5	2007	2007	NUM
inlawrev-3979	2088	6	)	)	PUNCT
inlawrev-3979	2088	7	(	(	PUNCT
inlawrev-3979	2088	8	unpublished	unpublished	ADJ
inlawrev-3979	2088	9	table	table	NOUN
inlawrev-3979	2088	10	decision	decision	NOUN
inlawrev-3979	2088	11	)	)	PUNCT
inlawrev-3979	2088	12	.	.	PUNCT
inlawrev-3979	2089	1	655	655	NUM
inlawrev-3979	2089	2	.	.	PUNCT
inlawrev-3979	2090	1	i	i	PRON
inlawrev-3979	2090	2	d.	d.	VERB
inlawrev-3979	2090	3	at	at	ADP
inlawrev-3979	2090	4	*	*	PROPN
inlawrev-3979	2090	5	1	1	NUM
inlawrev-3979	2090	6	.	.	PUNCT
inlawrev-3979	2090	7	656	656	NUM
inlawrev-3979	2090	8	.	.	PUNCT
inlawrev-3979	2091	1	i	i	PRON
inlawrev-3979	2091	2	d.	d.	PROPN
inlawrev-3979	2091	3	657	657	NUM
inlawrev-3979	2091	4	.	.	PUNCT
inlawrev-3979	2092	1	i	i	PRON
inlawrev-3979	2092	2	d.	d.	PROPN
inlawrev-3979	2092	3	658	658	NUM
inlawrev-3979	2092	4	.	.	PUNCT
inlawrev-3979	2093	1	i	i	PRON
inlawrev-3979	2093	2	d.	d.	VERB
inlawrev-3979	2093	3	at	at	ADP
inlawrev-3979	2093	4	*	*	PROPN
inlawrev-3979	2093	5	2	2	NUM
inlawrev-3979	2093	6	.	.	NOUN
inlawrev-3979	2093	7	659	659	NUM
inlawrev-3979	2093	8	.	.	PUNCT
inlawrev-3979	2094	1	i	i	PRON
inlawrev-3979	2094	2	d.	d.	PROPN
inlawrev-3979	2094	3	660	660	NUM
inlawrev-3979	2094	4	.	.	PUNCT
inlawrev-3979	2095	1	i	i	PRON
inlawrev-3979	2095	2	d.	d.	PROPN
inlawrev-3979	2095	3	2008	2008	NUM
inlawrev-3979	2095	4	]	]	PUNCT
inlawrev-3979	2095	5	tax	tax	NOUN
inlawrev-3979	2095	6	law	law	NOUN
inlawrev-3979	2095	7	1327	1327	NUM
inlawrev-3979	2095	8	of	of	ADP
inlawrev-3979	2095	9	the	the	DET
inlawrev-3979	2095	10	price	price	NOUN
inlawrev-3979	2095	11	that	that	PRON
inlawrev-3979	2095	12	mbi	mbi	AUX
inlawrev-3979	2095	13	paid	pay	VERB
inlawrev-3979	2095	14	for	for	ADP
inlawrev-3979	2095	15	the	the	DET
inlawrev-3979	2095	16	parcels	parcel	NOUN
inlawrev-3979	2095	17	in	in	ADP
inlawrev-3979	2095	18	2005	2005	NUM
inlawrev-3979	2095	19	also	also	ADV
inlawrev-3979	2095	20	demonstrated	demonstrate	VERB
inlawrev-3979	2095	21	that	that	SCONJ
inlawrev-3979	2095	22	the	the	DET
inlawrev-3979	2095	23	2002	2002	NUM
inlawrev-3979	2095	24	assessments	assessment	NOUN
inlawrev-3979	2095	25	were	be	AUX
inlawrev-3979	2095	26	incorrect	incorrect	ADJ
inlawrev-3979	2095	27	.	.	PUNCT
inlawrev-3979	2096	1	661	661	NUM
inlawrev-3979	2096	2	the	the	DET
inlawrev-3979	2096	3	parcels	parcel	NOUN
inlawrev-3979	2096	4	sold	sell	VERB
inlawrev-3979	2096	5	for	for	ADP
inlawrev-3979	2096	6	only	only	ADV
inlawrev-3979	2096	7	$	$	SYM
inlawrev-3979	2096	8	13,030	13,030	NUM
inlawrev-3979	2096	9	in	in	ADP
inlawrev-3979	2096	10	2005	2005	NUM
inlawrev-3979	2096	11	.	.	PUNCT
inlawrev-3979	2097	1	662	662	NUM
inlawrev-3979	2097	2	the	the	DET
inlawrev-3979	2097	3	tax	tax	NOUN
inlawrev-3979	2097	4	court	court	NOUN
inlawrev-3979	2097	5	,	,	PUNCT
inlawrev-3979	2097	6	however	however	ADV
inlawrev-3979	2097	7	,	,	PUNCT
inlawrev-3979	2097	8	upheld	uphold	VERB
inlawrev-3979	2097	9	all	all	DET
inlawrev-3979	2097	10	seventeen	seventeen	NUM
inlawrev-3979	2097	11	btr	btr	PROPN
inlawrev-3979	2097	12	final	final	ADJ
inlawrev-3979	2097	13	determinations.663	determinations.663	PROPN
inlawrev-3979	2097	14	assessment	assessment	NOUN
inlawrev-3979	2097	15	regulations	regulation	NOUN
inlawrev-3979	2097	16	require	require	VERB
inlawrev-3979	2097	17	a	a	DET
inlawrev-3979	2097	18	2002	2002	NUM
inlawrev-3979	2097	19	property	property	NOUN
inlawrev-3979	2097	20	assessment	assessment	NOUN
inlawrev-3979	2097	21	to	to	PART
inlawrev-3979	2097	22	reflect	reflect	VERB
inlawrev-3979	2097	23	a	a	DET
inlawrev-3979	2097	24	property	property	NOUN
inlawrev-3979	2097	25	's	's	PART
inlawrev-3979	2097	26	market	market	NOUN
inlawrev-3979	2097	27	value	value	NOUN
inlawrev-3979	2097	28	-	-	PUNCT
inlawrev-3979	2097	29	in	in	ADP
inlawrev-3979	2097	30	-	-	PUNCT
inlawrev-3979	2097	31	use	use	NOUN
inlawrev-3979	2097	32	as	as	ADP
inlawrev-3979	2097	33	of	of	ADP
inlawrev-3979	2097	34	january	january	PROPN
inlawrev-3979	2097	35	1	1	NUM
inlawrev-3979	2097	36	,	,	PUNCT
inlawrev-3979	2097	37	1999	1999	NUM
inlawrev-3979	2097	38	.	.	PUNCT
inlawrev-3979	2098	1	664	664	NUM
inlawrev-3979	2098	2	mbi	mbi	NOUN
inlawrev-3979	2098	3	failed	fail	VERB
inlawrev-3979	2098	4	to	to	PART
inlawrev-3979	2098	5	explain	explain	VERB
inlawrev-3979	2098	6	how	how	SCONJ
inlawrev-3979	2098	7	the	the	DET
inlawrev-3979	2098	8	evidence	evidence	NOUN
inlawrev-3979	2098	9	which	which	PRON
inlawrev-3979	2098	10	mbi	mbi	PROPN
inlawrev-3979	2098	11	presented	present	VERB
inlawrev-3979	2098	12	regarding	regard	VERB
inlawrev-3979	2098	13	the	the	DET
inlawrev-3979	2098	14	2002	2002	NUM
inlawrev-3979	2098	15	and	and	CCONJ
inlawrev-3979	2098	16	2005	2005	NUM
inlawrev-3979	2098	17	sale	sale	NOUN
inlawrev-3979	2098	18	prices	price	NOUN
inlawrev-3979	2098	19	related	relate	VERB
inlawrev-3979	2098	20	to	to	ADP
inlawrev-3979	2098	21	the	the	DET
inlawrev-3979	2098	22	parcels	parcel	NOUN
inlawrev-3979	2098	23	'	'	PART
inlawrev-3979	2098	24	values	value	NOUN
inlawrev-3979	2098	25	as	as	ADP
inlawrev-3979	2098	26	of	of	ADP
inlawrev-3979	2098	27	january	january	PROPN
inlawrev-3979	2098	28	1	1	NUM
inlawrev-3979	2098	29	,	,	PUNCT
inlawrev-3979	2098	30	1999	1999	NUM
inlawrev-3979	2098	31	.	.	PUNCT
inlawrev-3979	2099	1	665	665	NUM
inlawrev-3979	2099	2	as	as	ADP
inlawrev-3979	2099	3	a	a	DET
inlawrev-3979	2099	4	result	result	NOUN
inlawrev-3979	2099	5	,	,	PUNCT
inlawrev-3979	2099	6	mbi	mbi	PROPN
inlawrev-3979	2099	7	did	do	AUX
inlawrev-3979	2099	8	not	not	PART
inlawrev-3979	2099	9	demonstrate	demonstrate	VERB
inlawrev-3979	2099	10	that	that	SCONJ
inlawrev-3979	2099	11	the	the	DET
inlawrev-3979	2099	12	btr	btr	PROPN
inlawrev-3979	2099	13	's	's	PART
inlawrev-3979	2099	14	determinations	determination	NOUN
inlawrev-3979	2099	15	were	be	AUX
inlawrev-3979	2099	16	either	either	CCONJ
inlawrev-3979	2099	17	"	"	PUNCT
inlawrev-3979	2099	18	arbitrary	arbitrary	ADJ
inlawrev-3979	2099	19	,	,	PUNCT
inlawrev-3979	2099	20	capricious	capricious	ADJ
inlawrev-3979	2099	21	,	,	PUNCT
inlawrev-3979	2099	22	or	or	CCONJ
inlawrev-3979	2099	23	unsupported	unsupported	ADJ
inlawrev-3979	2099	24	by	by	ADP
inlawrev-3979	2099	25	substantial	substantial	ADJ
inlawrev-3979	2099	26	evidence	evidence	NOUN
inlawrev-3979	2099	27	.	.	PUNCT
inlawrev-3979	2099	28	"	"	PUNCT
inlawrev-3979	2100	1	666	666	NUM
inlawrev-3979	2100	2	22	22	NUM
inlawrev-3979	2100	3	.	.	PUNCT
inlawrev-3979	2101	1	parks	park	NOUN
inlawrev-3979	2101	2	v.	v.	ADP
inlawrev-3979	2101	3	licking	lick	VERB
inlawrev-3979	2101	4	township	township	NOUN
inlawrev-3979	2101	5	assessor	assessor	NOUN
inlawrev-3979	2101	6	.	.	PUNCT
inlawrev-3979	2102	1	667	667	NUM
inlawrev-3979	2102	2	—	—	PUNCT
inlawrev-3979	2102	3	the	the	DET
inlawrev-3979	2102	4	parkses	parks	NOUN
inlawrev-3979	2102	5	initiated	initiate	VERB
inlawrev-3979	2102	6	this	this	DET
inlawrev-3979	2102	7	tax	tax	NOUN
inlawrev-3979	2102	8	appeal	appeal	NOUN
inlawrev-3979	2102	9	on	on	ADP
inlawrev-3979	2102	10	march	march	PROPN
inlawrev-3979	2102	11	15	15	NUM
inlawrev-3979	2102	12	,	,	PUNCT
inlawrev-3979	2102	13	2006	2006	NUM
inlawrev-3979	2102	14	,	,	PUNCT
inlawrev-3979	2102	15	challenging	challenge	VERB
inlawrev-3979	2102	16	the	the	DET
inlawrev-3979	2102	17	2002	2002	NUM
inlawrev-3979	2102	18	real	real	ADJ
inlawrev-3979	2102	19	property	property	NOUN
inlawrev-3979	2102	20	assessment	assessment	NOUN
inlawrev-3979	2102	21	of	of	ADP
inlawrev-3979	2102	22	the	the	DET
inlawrev-3979	2102	23	land	land	NOUN
inlawrev-3979	2102	24	and	and	CCONJ
inlawrev-3979	2102	25	two	two	NUM
inlawrev-3979	2102	26	apartment	apartment	NOUN
inlawrev-3979	2102	27	buildings	building	NOUN
inlawrev-3979	2102	28	that	that	PRON
inlawrev-3979	2102	29	parkses	parkse	VERB
inlawrev-3979	2102	30	owned	own	VERB
inlawrev-3979	2102	31	in	in	ADP
inlawrev-3979	2102	32	hartford	hartford	PROPN
inlawrev-3979	2102	33	city	city	PROPN
inlawrev-3979	2102	34	,	,	PUNCT
inlawrev-3979	2102	35	indiana	indiana	PROPN
inlawrev-3979	2102	36	.	.	PUNCT
inlawrev-3979	2103	1	668	668	NUM
inlawrev-3979	2103	2	the	the	DET
inlawrev-3979	2103	3	parkses	parks	NOUN
inlawrev-3979	2103	4	'	'	PART
inlawrev-3979	2103	5	main	main	ADJ
inlawrev-3979	2103	6	argument	argument	NOUN
inlawrev-3979	2103	7	on	on	ADP
inlawrev-3979	2103	8	appeal	appeal	NOUN
inlawrev-3979	2103	9	was	be	AUX
inlawrev-3979	2103	10	that	that	SCONJ
inlawrev-3979	2103	11	the	the	DET
inlawrev-3979	2103	12	apartment	apartment	NOUN
inlawrev-3979	2103	13	buildings	building	NOUN
inlawrev-3979	2103	14	should	should	AUX
inlawrev-3979	2103	15	have	have	AUX
inlawrev-3979	2103	16	been	be	AUX
inlawrev-3979	2103	17	valued	value	VERB
inlawrev-3979	2103	18	using	use	VERB
inlawrev-3979	2103	19	the	the	DET
inlawrev-3979	2103	20	general	general	ADJ
inlawrev-3979	2103	21	commercial	commercial	ADJ
inlawrev-3979	2103	22	residential	residential	ADJ
inlawrev-3979	2103	23	(	(	PUNCT
inlawrev-3979	2103	24	"	"	PUNCT
inlawrev-3979	2103	25	gcr	gcr	NOUN
inlawrev-3979	2103	26	"	"	PUNCT
inlawrev-3979	2103	27	)	)	PUNCT
inlawrev-3979	2103	28	pricing	pricing	NOUN
inlawrev-3979	2103	29	schedule	schedule	NOUN
inlawrev-3979	2103	30	instead	instead	ADV
inlawrev-3979	2103	31	of	of	ADP
inlawrev-3979	2103	32	the	the	DET
inlawrev-3979	2103	33	residential	residential	ADJ
inlawrev-3979	2103	34	pricing	pricing	NOUN
inlawrev-3979	2103	35	guidelines	guideline	NOUN
inlawrev-3979	2103	36	,	,	PUNCT
inlawrev-3979	2103	37	because	because	SCONJ
inlawrev-3979	2103	38	the	the	DET
inlawrev-3979	2103	39	buildings	building	NOUN
inlawrev-3979	2103	40	had	have	AUX
inlawrev-3979	2103	41	always	always	ADV
inlawrev-3979	2103	42	been	be	AUX
inlawrev-3979	2103	43	used	use	VERB
inlawrev-3979	2103	44	and	and	CCONJ
inlawrev-3979	2103	45	listed	list	VERB
inlawrev-3979	2103	46	as	as	ADP
inlawrev-3979	2103	47	apartments	apartment	NOUN
inlawrev-3979	2103	48	,	,	PUNCT
inlawrev-3979	2103	49	and	and	CCONJ
inlawrev-3979	2103	50	thus	thus	ADV
inlawrev-3979	2103	51	,	,	PUNCT
inlawrev-3979	2103	52	the	the	DET
inlawrev-3979	2103	53	buildings	building	NOUN
inlawrev-3979	2103	54	were	be	AUX
inlawrev-3979	2103	55	commercial	commercial	ADJ
inlawrev-3979	2103	56	buildings	building	NOUN
inlawrev-3979	2103	57	.	.	PUNCT
inlawrev-3979	2104	1	669	669	NUM
inlawrev-3979	2104	2	the	the	DET
inlawrev-3979	2104	3	tax	tax	NOUN
inlawrev-3979	2104	4	court	court	NOUN
inlawrev-3979	2104	5	found	find	VERB
inlawrev-3979	2104	6	the	the	DET
inlawrev-3979	2104	7	parkses	parks	NOUN
inlawrev-3979	2104	8	"	"	PUNCT
inlawrev-3979	2104	9	missed	miss	VERB
inlawrev-3979	2104	10	the	the	DET
inlawrev-3979	2104	11	point	point	NOUN
inlawrev-3979	2104	12	"	"	PUNCT
inlawrev-3979	2104	13	in	in	ADP
inlawrev-3979	2104	14	their	their	PRON
inlawrev-3979	2104	15	argument	argument	NOUN
inlawrev-3979	2104	16	.	.	PUNCT
inlawrev-3979	2105	1	670	670	NUM
inlawrev-3979	2105	2	it	it	PRON
inlawrev-3979	2105	3	is	be	AUX
inlawrev-3979	2105	4	not	not	PART
inlawrev-3979	2105	5	sufficient	sufficient	ADJ
inlawrev-3979	2105	6	for	for	SCONJ
inlawrev-3979	2105	7	a	a	DET
inlawrev-3979	2105	8	taxpayer	taxpayer	NOUN
inlawrev-3979	2105	9	to	to	PART
inlawrev-3979	2105	10	claim	claim	VERB
inlawrev-3979	2105	11	that	that	SCONJ
inlawrev-3979	2105	12	an	an	DET
inlawrev-3979	2105	13	assessor	assessor	NOUN
inlawrev-3979	2105	14	misapplied	misapply	VERB
inlawrev-3979	2105	15	the	the	DET
inlawrev-3979	2105	16	assessment	assessment	NOUN
inlawrev-3979	2105	17	guidelines	guideline	NOUN
inlawrev-3979	2105	18	,	,	PUNCT
inlawrev-3979	2105	19	rather	rather	ADV
inlawrev-3979	2105	20	a	a	DET
inlawrev-3979	2105	21	taxpayer	taxpayer	NOUN
inlawrev-3979	2105	22	must	must	AUX
inlawrev-3979	2105	23	provide	provide	VERB
inlawrev-3979	2105	24	evidence	evidence	NOUN
inlawrev-3979	2105	25	that	that	SCONJ
inlawrev-3979	2105	26	the	the	DET
inlawrev-3979	2105	27	assessed	assessed	ADJ
inlawrev-3979	2105	28	value	value	NOUN
inlawrev-3979	2105	29	of	of	ADP
inlawrev-3979	2105	30	a	a	DET
inlawrev-3979	2105	31	property	property	NOUN
inlawrev-3979	2105	32	does	do	AUX
inlawrev-3979	2105	33	not	not	PART
inlawrev-3979	2105	34	accurately	accurately	ADV
inlawrev-3979	2105	35	reflect	reflect	VERB
inlawrev-3979	2105	36	its	its	PRON
inlawrev-3979	2105	37	market	market	NOUN
inlawrev-3979	2105	38	valuein	valuein	NOUN
inlawrev-3979	2105	39	-	-	PUNCT
inlawrev-3979	2105	40	use	use	NOUN
inlawrev-3979	2105	41	.	.	PUNCT
inlawrev-3979	2106	1	671	671	NUM
inlawrev-3979	2106	2	here	here	ADV
inlawrev-3979	2106	3	,	,	PUNCT
inlawrev-3979	2106	4	the	the	DET
inlawrev-3979	2106	5	parkses	parks	NOUN
inlawrev-3979	2106	6	only	only	ADV
inlawrev-3979	2106	7	focused	focus	VERB
inlawrev-3979	2106	8	the	the	DET
inlawrev-3979	2106	9	assessment	assessment	NOUN
inlawrev-3979	2106	10	methodology	methodology	NOUN
inlawrev-3979	2106	11	and	and	CCONJ
inlawrev-3979	2106	12	provided	provide	VERB
inlawrev-3979	2106	13	no	no	DET
inlawrev-3979	2106	14	evidence	evidence	NOUN
inlawrev-3979	2106	15	of	of	ADP
inlawrev-3979	2106	16	the	the	DET
inlawrev-3979	2106	17	property	property	NOUN
inlawrev-3979	2106	18	's	's	PART
inlawrev-3979	2106	19	market	market	NOUN
inlawrev-3979	2106	20	value	value	NOUN
inlawrev-3979	2106	21	-	-	PUNCT
inlawrev-3979	2106	22	in	in	ADP
inlawrev-3979	2106	23	-	-	PUNCT
inlawrev-3979	2106	24	use	use	NOUN
inlawrev-3979	2106	25	.	.	PUNCT
inlawrev-3979	2107	1	672	672	NUM
inlawrev-3979	2107	2	failure	failure	NOUN
inlawrev-3979	2107	3	to	to	PART
inlawrev-3979	2107	4	present	present	VERB
inlawrev-3979	2107	5	such	such	ADJ
inlawrev-3979	2107	6	evidence	evidence	NOUN
inlawrev-3979	2107	7	resulted	result	VERB
inlawrev-3979	2107	8	in	in	ADP
inlawrev-3979	2107	9	the	the	DET
inlawrev-3979	2107	10	parks	park	NOUN
inlawrev-3979	2107	11	'	'	PART
inlawrev-3979	2107	12	failure	failure	NOUN
inlawrev-3979	2107	13	to	to	PART
inlawrev-3979	2107	14	present	present	VERB
inlawrev-3979	2107	15	a	a	DET
inlawrev-3979	2107	16	prima	prima	NOUN
inlawrev-3979	2107	17	facie	facie	NOUN
inlawrev-3979	2107	18	case	case	NOUN
inlawrev-3979	2107	19	that	that	SCONJ
inlawrev-3979	2107	20	the	the	DET
inlawrev-3979	2107	21	assessment	assessment	NOUN
inlawrev-3979	2107	22	was	be	AUX
inlawrev-3979	2107	23	incorrect	incorrect	ADJ
inlawrev-3979	2107	24	.	.	PUNCT
inlawrev-3979	2108	1	673	673	NUM
inlawrev-3979	2108	2	23	23	NUM
inlawrev-3979	2108	3	.	.	PUNCT
inlawrev-3979	2109	1	lake	lake	PROPN
inlawrev-3979	2109	2	county	county	PROPN
inlawrev-3979	2109	3	assessor	assessor	PROPN
inlawrev-3979	2109	4	v.	v.	PROPN
inlawrev-3979	2109	5	united	united	PROPN
inlawrev-3979	2109	6	states	states	PROPN
inlawrev-3979	2109	7	steel	steel	PROPN
inlawrev-3979	2109	8	corp	corp	PROPN
inlawrev-3979	2109	9	.	.	PROPN
inlawrev-3979	2109	10	674	674	NUM
inlawrev-3979	2109	11	—	—	PUNCT
inlawrev-3979	2109	12	the	the	DET
inlawrev-3979	2109	13	lake	lake	PROPN
inlawrev-3979	2109	14	county	county	PROPN
inlawrev-3979	2109	15	assessor	assessor	NOUN
inlawrev-3979	2109	16	(	(	PUNCT
inlawrev-3979	2109	17	"	"	PUNCT
inlawrev-3979	2109	18	assessor	assessor	NOUN
inlawrev-3979	2109	19	"	"	PUNCT
inlawrev-3979	2109	20	)	)	PUNCT
inlawrev-3979	2109	21	initiated	initiate	VERB
inlawrev-3979	2109	22	this	this	DET
inlawrev-3979	2109	23	tax	tax	NOUN
inlawrev-3979	2109	24	appeal	appeal	NOUN
inlawrev-3979	2109	25	on	on	ADP
inlawrev-3979	2109	26	march	march	PROPN
inlawrev-3979	2109	27	29	29	NUM
inlawrev-3979	2109	28	,	,	PUNCT
inlawrev-3979	2109	29	2007	2007	NUM
inlawrev-3979	2109	30	,	,	PUNCT
inlawrev-3979	2109	31	to	to	PART
inlawrev-3979	2109	32	appeal	appeal	VERB
inlawrev-3979	2109	33	a	a	DET
inlawrev-3979	2109	34	final	final	ADJ
inlawrev-3979	2109	35	determination	determination	NOUN
inlawrev-3979	2109	36	of	of	ADP
inlawrev-3979	2109	37	the	the	DET
inlawrev-3979	2109	38	btr	btr	NOUN
inlawrev-3979	2109	39	regarding	regard	VERB
inlawrev-3979	2109	40	the	the	DET
inlawrev-3979	2109	41	200	200	NUM
inlawrev-3979	2109	42	1	1	NUM
inlawrev-3979	2109	43	real	real	ADJ
inlawrev-3979	2109	44	property	property	NOUN
inlawrev-3979	2109	45	assessment	assessment	NOUN
inlawrev-3979	2109	46	of	of	ADP
inlawrev-3979	2109	47	united	united	PROPN
inlawrev-3979	2109	48	states	states	PROPN
inlawrev-3979	2109	49	steel	steel	PROPN
inlawrev-3979	2109	50	's	's	PART
inlawrev-3979	2109	51	(	(	PUNCT
inlawrev-3979	2109	52	"	"	PUNCT
inlawrev-3979	2109	53	uss	uss	ADJ
inlawrev-3979	2109	54	"	"	PUNCT
inlawrev-3979	2109	55	)	)	PUNCT
inlawrev-3979	2109	56	steel	steel	NOUN
inlawrev-3979	2109	57	manufacturing	manufacturing	NOUN
inlawrev-3979	2109	58	plant	plant	NOUN
inlawrev-3979	2109	59	located	locate	VERB
inlawrev-3979	2109	60	in	in	ADP
inlawrev-3979	2109	61	lake	lake	PROPN
inlawrev-3979	2109	62	county	county	PROPN
inlawrev-3979	2109	63	,	,	PUNCT
inlawrev-3979	2109	64	661	661	NUM
inlawrev-3979	2109	65	.	.	PUNCT
inlawrev-3979	2110	1	i	i	PRON
inlawrev-3979	2110	2	d.	d.	PROPN
inlawrev-3979	2110	3	662	662	NUM
inlawrev-3979	2110	4	.	.	PUNCT
inlawrev-3979	2111	1	i	i	PRON
inlawrev-3979	2111	2	d.	d.	PROPN
inlawrev-3979	2111	3	663	663	NUM
inlawrev-3979	2111	4	.	.	PUNCT
inlawrev-3979	2112	1	/d	/d	INTJ
inlawrev-3979	2112	2	.	.	PUNCT
inlawrev-3979	2112	3	at*3	at*3	PROPN
inlawrev-3979	2112	4	.	.	PUNCT
inlawrev-3979	2113	1	664	664	NUM
inlawrev-3979	2113	2	.	.	PUNCT
inlawrev-3979	2114	1	i	i	PRON
inlawrev-3979	2114	2	d.	d.	PROPN
inlawrev-3979	2114	3	(	(	PUNCT
inlawrev-3979	2114	4	citing	cite	VERB
inlawrev-3979	2114	5	ind	ind	NOUN
inlawrev-3979	2114	6	.	.	PUNCT
inlawrev-3979	2115	1	tax	tax	NOUN
inlawrev-3979	2115	2	comm'rs	comm'rs	PROPN
inlawrev-3979	2115	3	,	,	PUNCT
inlawrev-3979	2115	4	2002	2002	NUM
inlawrev-3979	2115	5	real	real	ADJ
inlawrev-3979	2115	6	property	property	NOUN
inlawrev-3979	2115	7	assessment	assessment	NOUN
inlawrev-3979	2115	8	manual	manual	ADJ
inlawrev-3979	2115	9	revision	revision	NOUN
inlawrev-3979	2115	10	aaa	aaa	NOUN
inlawrev-3979	2115	11	4	4	NUM
inlawrev-3979	2115	12	(	(	PUNCT
inlawrev-3979	2115	13	2004	2004	NUM
inlawrev-3979	2115	14	)	)	PUNCT
inlawrev-3979	2115	15	)	)	PUNCT
inlawrev-3979	2115	16	.	.	PUNCT
inlawrev-3979	2116	1	665	665	NUM
inlawrev-3979	2116	2	.	.	PUNCT
inlawrev-3979	2117	1	i	i	PRON
inlawrev-3979	2117	2	d.	d.	PROPN
inlawrev-3979	2117	3	666	666	NUM
inlawrev-3979	2117	4	.	.	PUNCT
inlawrev-3979	2118	1	i	i	PRON
inlawrev-3979	2118	2	d.	d.	PROPN
inlawrev-3979	2118	3	667	667	NUM
inlawrev-3979	2118	4	.	.	PUNCT
inlawrev-3979	2119	1	no	no	INTJ
inlawrev-3979	2119	2	.	.	NOUN
inlawrev-3979	2119	3	49t10	49t10	NUM
inlawrev-3979	2119	4	-	-	PUNCT
inlawrev-3979	2119	5	0603	0603	NUM
inlawrev-3979	2119	6	-	-	PUNCT
inlawrev-3979	2119	7	ta-29	ta-29	PRON
inlawrev-3979	2119	8	,	,	PUNCT
inlawrev-3979	2119	9	2007	2007	NUM
inlawrev-3979	2119	10	wl	wl	SYM
inlawrev-3979	2119	11	2398587	2398587	NUM
inlawrev-3979	2119	12	(	(	PUNCT
inlawrev-3979	2119	13	ind	ind	NOUN
inlawrev-3979	2119	14	.	.	PUNCT
inlawrev-3979	2120	1	tax	tax	PROPN
inlawrev-3979	2120	2	ct	ct	PROPN
inlawrev-3979	2120	3	.	.	PUNCT
inlawrev-3979	2121	1	aug	aug	PROPN
inlawrev-3979	2121	2	.	.	PROPN
inlawrev-3979	2121	3	23	23	NUM
inlawrev-3979	2121	4	,	,	PUNCT
inlawrev-3979	2121	5	2007	2007	NUM
inlawrev-3979	2121	6	)	)	PUNCT
inlawrev-3979	2121	7	(	(	PUNCT
inlawrev-3979	2121	8	unpublished	unpublished	ADJ
inlawrev-3979	2121	9	table	table	NOUN
inlawrev-3979	2121	10	decision	decision	NOUN
inlawrev-3979	2121	11	)	)	PUNCT
inlawrev-3979	2121	12	.	.	PUNCT
inlawrev-3979	2122	1	668	668	X
inlawrev-3979	2122	2	.	.	PUNCT
inlawrev-3979	2123	1	i	i	PRON
inlawrev-3979	2123	2	d.	d.	PROPN
inlawrev-3979	2123	3	at*l	at*l	PROPN
inlawrev-3979	2123	4	.	.	PUNCT
inlawrev-3979	2123	5	669	669	NUM
inlawrev-3979	2123	6	.	.	PUNCT
inlawrev-3979	2124	1	i	i	PRON
inlawrev-3979	2124	2	d.	d.	PROPN
inlawrev-3979	2124	3	at*3	at*3	PROPN
inlawrev-3979	2124	4	.	.	PUNCT
inlawrev-3979	2125	1	670	670	NUM
inlawrev-3979	2125	2	.	.	PUNCT
inlawrev-3979	2126	1	i	i	PRON
inlawrev-3979	2126	2	d.	d.	PROPN
inlawrev-3979	2126	3	671	671	NUM
inlawrev-3979	2126	4	.	.	PUNCT
inlawrev-3979	2127	1	i	i	PRON
inlawrev-3979	2127	2	d.	d.	PROPN
inlawrev-3979	2127	3	672	672	NUM
inlawrev-3979	2127	4	.	.	PUNCT
inlawrev-3979	2128	1	/d	/d	PUNCT
inlawrev-3979	2128	2	.	.	PUNCT
inlawrev-3979	2129	1	at*4	at*4	PROPN
inlawrev-3979	2129	2	.	.	PUNCT
inlawrev-3979	2130	1	673	673	NUM
inlawrev-3979	2130	2	.	.	PUNCT
inlawrev-3979	2131	1	i	i	PRON
inlawrev-3979	2131	2	d.	d.	PROPN
inlawrev-3979	2131	3	614	614	NUM
inlawrev-3979	2131	4	.	.	PUNCT
inlawrev-3979	2132	1	no	no	INTJ
inlawrev-3979	2132	2	.	.	NOUN
inlawrev-3979	2132	3	49t10	49t10	NUM
inlawrev-3979	2132	4	-	-	PUNCT
inlawrev-3979	2132	5	0703	0703	NUM
inlawrev-3979	2132	6	-	-	PUNCT
inlawrev-3979	2132	7	ta-19	ta-19	NOUN
inlawrev-3979	2132	8	,	,	PUNCT
inlawrev-3979	2132	9	2007	2007	NUM
inlawrev-3979	2132	10	wl	wl	SYM
inlawrev-3979	2132	11	2713642	2713642	NUM
inlawrev-3979	2132	12	(	(	PUNCT
inlawrev-3979	2132	13	ind	ind	NOUN
inlawrev-3979	2132	14	.	.	PUNCT
inlawrev-3979	2133	1	tax	tax	PROPN
inlawrev-3979	2134	1	ct	ct	PROPN
inlawrev-3979	2134	2	.	.	PUNCT
inlawrev-3979	2135	1	sept	sept	PROPN
inlawrev-3979	2135	2	.	.	PROPN
inlawrev-3979	2135	3	19	19	NUM
inlawrev-3979	2135	4	,	,	PUNCT
inlawrev-3979	2135	5	2007	2007	NUM
inlawrev-3979	2135	6	)	)	PUNCT
inlawrev-3979	2135	7	(	(	PUNCT
inlawrev-3979	2135	8	unpublished	unpublished	ADJ
inlawrev-3979	2135	9	table	table	NOUN
inlawrev-3979	2135	10	decision	decision	NOUN
inlawrev-3979	2135	11	)	)	PUNCT
inlawrev-3979	2135	12	.	.	PUNCT
inlawrev-3979	2136	1	1	1	NUM
inlawrev-3979	2136	2	328	328	NUM
inlawrev-3979	2136	3	indiana	indiana	NOUN
inlawrev-3979	2136	4	law	law	PROPN
inlawrev-3979	2136	5	review	review	NOUN
inlawrev-3979	2136	6	[	[	X
inlawrev-3979	2136	7	vol	vol	NOUN
inlawrev-3979	2136	8	.	.	NOUN
inlawrev-3979	2136	9	4	4	NUM
inlawrev-3979	2136	10	1	1	NUM
inlawrev-3979	2136	11	:	:	SYM
inlawrev-3979	2136	12	1	1	NUM
inlawrev-3979	2136	13	27	27	NUM
inlawrev-3979	2136	14	1	1	NUM
inlawrev-3979	2136	15	indiana	indiana	NOUN
inlawrev-3979	2136	16	.	.	PUNCT
inlawrev-3979	2137	1	675	675	NUM
inlawrev-3979	2137	2	this	this	DET
inlawrev-3979	2137	3	decision	decision	NOUN
inlawrev-3979	2137	4	was	be	AUX
inlawrev-3979	2137	5	on	on	ADP
inlawrev-3979	2137	6	a	a	DET
inlawrev-3979	2137	7	motion	motion	NOUN
inlawrev-3979	2137	8	for	for	ADP
inlawrev-3979	2137	9	partial	partial	ADJ
inlawrev-3979	2137	10	summaryjudgment	summaryjudgment	NOUN
inlawrev-3979	2137	11	filed	file	VERB
inlawrev-3979	2137	12	by	by	ADP
inlawrev-3979	2137	13	uss	uss	PROPN
inlawrev-3979	2137	14	.	.	PROPN
inlawrev-3979	2137	15	676	676	NUM
inlawrev-3979	2138	1	the	the	DET
inlawrev-3979	2138	2	assessor	assessor	NOUN
inlawrev-3979	2138	3	argued	argue	VERB
inlawrev-3979	2138	4	on	on	ADP
inlawrev-3979	2138	5	appeal	appeal	NOUN
inlawrev-3979	2138	6	that	that	SCONJ
inlawrev-3979	2138	7	the	the	DET
inlawrev-3979	2138	8	btr	btr	NOUN
inlawrev-3979	2138	9	erred	err	VERB
inlawrev-3979	2138	10	when	when	SCONJ
inlawrev-3979	2138	11	it	it	PRON
inlawrev-3979	2138	12	failed	fail	VERB
inlawrev-3979	2138	13	to	to	PART
inlawrev-3979	2138	14	admit	admit	VERB
inlawrev-3979	2138	15	evidence	evidence	NOUN
inlawrev-3979	2138	16	and	and	CCONJ
inlawrev-3979	2138	17	documentation	documentation	NOUN
inlawrev-3979	2138	18	regarding	regard	VERB
inlawrev-3979	2138	19	a	a	DET
inlawrev-3979	2138	20	settlement	settlement	NOUN
inlawrev-3979	2138	21	agreement	agreement	NOUN
inlawrev-3979	2138	22	reached	reach	VERB
inlawrev-3979	2138	23	with	with	ADP
inlawrev-3979	2138	24	uss	uss	PROPN
inlawrev-3979	2138	25	with	with	ADP
inlawrev-3979	2138	26	respect	respect	NOUN
inlawrev-3979	2138	27	to	to	ADP
inlawrev-3979	2138	28	a	a	DET
inlawrev-3979	2138	29	2001	2001	NUM
inlawrev-3979	2138	30	personal	personal	ADJ
inlawrev-3979	2138	31	property	property	NOUN
inlawrev-3979	2138	32	tax	tax	NOUN
inlawrev-3979	2138	33	appeal	appeal	NOUN
inlawrev-3979	2138	34	.	.	PUNCT
inlawrev-3979	2139	1	677	677	NUM
inlawrev-3979	2140	1	both	both	CCONJ
inlawrev-3979	2140	2	the	the	DET
inlawrev-3979	2140	3	real	real	ADJ
inlawrev-3979	2140	4	property	property	NOUN
inlawrev-3979	2140	5	and	and	CCONJ
inlawrev-3979	2140	6	personal	personal	ADJ
inlawrev-3979	2140	7	property	property	NOUN
inlawrev-3979	2140	8	appeals	appeal	NOUN
inlawrev-3979	2140	9	involved	involve	VERB
inlawrev-3979	2140	10	uss	uss	PROPN
inlawrev-3979	2140	11	's	's	PART
inlawrev-3979	2140	12	claim	claim	NOUN
inlawrev-3979	2140	13	that	that	SCONJ
inlawrev-3979	2140	14	it	it	PRON
inlawrev-3979	2140	15	was	be	AUX
inlawrev-3979	2140	16	entitled	entitle	VERB
inlawrev-3979	2140	17	to	to	ADP
inlawrev-3979	2140	18	additional	additional	ADJ
inlawrev-3979	2140	19	obsolescence	obsolescence	NOUN
inlawrev-3979	2140	20	depreciation	depreciation	NOUN
inlawrev-3979	2140	21	.	.	PUNCT
inlawrev-3979	2141	1	678	678	NUM
inlawrev-3979	2141	2	the	the	DET
inlawrev-3979	2141	3	assessor	assessor	NOUN
inlawrev-3979	2141	4	claimed	claim	VERB
inlawrev-3979	2141	5	that	that	SCONJ
inlawrev-3979	2141	6	the	the	DET
inlawrev-3979	2141	7	evidence	evidence	NOUN
inlawrev-3979	2141	8	regarding	regard	VERB
inlawrev-3979	2141	9	the	the	DET
inlawrev-3979	2141	10	personal	personal	ADJ
inlawrev-3979	2141	11	property	property	NOUN
inlawrev-3979	2141	12	appeal	appeal	NOUN
inlawrev-3979	2141	13	established	establish	VERB
inlawrev-3979	2141	14	that	that	SCONJ
inlawrev-3979	2141	15	res	re	NOUN
inlawrev-3979	2141	16	judicata	judicata	NOUN
inlawrev-3979	2141	17	should	should	AUX
inlawrev-3979	2141	18	apply	apply	VERB
inlawrev-3979	2141	19	to	to	ADP
inlawrev-3979	2141	20	uss	uss	PROPN
inlawrev-3979	2141	21	's	's	PART
inlawrev-3979	2141	22	real	real	ADJ
inlawrev-3979	2141	23	property	property	NOUN
inlawrev-3979	2141	24	appeal	appeal	NOUN
inlawrev-3979	2141	25	.	.	PUNCT
inlawrev-3979	2142	1	679	679	NUM
inlawrev-3979	2142	2	uss	uss	PROPN
inlawrev-3979	2142	3	disagreed	disagree	VERB
inlawrev-3979	2142	4	,	,	PUNCT
inlawrev-3979	2142	5	moving	move	VERB
inlawrev-3979	2142	6	for	for	ADP
inlawrev-3979	2142	7	partial	partial	ADJ
inlawrev-3979	2142	8	summary	summary	NOUN
inlawrev-3979	2142	9	judgment	judgment	NOUN
inlawrev-3979	2142	10	regarding	regard	VERB
inlawrev-3979	2142	11	this	this	DET
inlawrev-3979	2142	12	claim	claim	NOUN
inlawrev-3979	2142	13	.	.	PUNCT
inlawrev-3979	2143	1	680	680	NUM
inlawrev-3979	2143	2	uss	uss	PROPN
inlawrev-3979	2143	3	argued	argue	VERB
inlawrev-3979	2143	4	the	the	DET
inlawrev-3979	2143	5	btr	btr	PROPN
inlawrev-3979	2143	6	properly	properly	ADV
inlawrev-3979	2143	7	excluded	exclude	VERB
inlawrev-3979	2143	8	the	the	DET
inlawrev-3979	2143	9	evidence	evidence	NOUN
inlawrev-3979	2143	10	at	at	ADP
inlawrev-3979	2143	11	issue	issue	NOUN
inlawrev-3979	2143	12	and	and	CCONJ
inlawrev-3979	2143	13	that	that	SCONJ
inlawrev-3979	2143	14	neither	neither	PRON
inlawrev-3979	2143	15	claim	claim	VERB
inlawrev-3979	2143	16	preclusion	preclusion	NOUN
inlawrev-3979	2143	17	nor	nor	CCONJ
inlawrev-3979	2143	18	issue	issue	NOUN
inlawrev-3979	2143	19	preclusion	preclusion	NOUN
inlawrev-3979	2143	20	applied	apply	VERB
inlawrev-3979	2143	21	to	to	ADP
inlawrev-3979	2143	22	the	the	DET
inlawrev-3979	2143	23	2001	2001	NUM
inlawrev-3979	2143	24	real	real	ADJ
inlawrev-3979	2143	25	property	property	NOUN
inlawrev-3979	2143	26	assessment	assessment	NOUN
inlawrev-3979	2143	27	.	.	PUNCT
inlawrev-3979	2144	1	681	681	NUM
inlawrev-3979	2144	2	first	first	ADV
inlawrev-3979	2144	3	,	,	PUNCT
inlawrev-3979	2144	4	uss	uss	PROPN
inlawrev-3979	2144	5	argued	argue	VERB
inlawrev-3979	2144	6	claim	claim	NOUN
inlawrev-3979	2144	7	preclusion	preclusion	NOUN
inlawrev-3979	2144	8	did	do	AUX
inlawrev-3979	2144	9	not	not	PART
inlawrev-3979	2144	10	apply	apply	VERB
inlawrev-3979	2144	11	,	,	PUNCT
inlawrev-3979	2144	12	because	because	SCONJ
inlawrev-3979	2144	13	the	the	DET
inlawrev-3979	2144	14	personal	personal	ADJ
inlawrev-3979	2144	15	and	and	CCONJ
inlawrev-3979	2144	16	real	real	ADJ
inlawrev-3979	2144	17	property	property	NOUN
inlawrev-3979	2144	18	appeals	appeal	NOUN
inlawrev-3979	2144	19	involved	involve	VERB
inlawrev-3979	2144	20	different	different	ADJ
inlawrev-3979	2144	21	effects	effect	NOUN
inlawrev-3979	2144	22	of	of	ADP
inlawrev-3979	2144	23	increased	increase	VERB
inlawrev-3979	2144	24	operating	operating	NOUN
inlawrev-3979	2144	25	costs	cost	NOUN
inlawrev-3979	2144	26	.	.	PUNCT
inlawrev-3979	2145	1	682	682	NUM
inlawrev-3979	2145	2	it	it	PRON
inlawrev-3979	2145	3	argued	argue	VERB
inlawrev-3979	2145	4	in	in	ADP
inlawrev-3979	2145	5	its	its	PRON
inlawrev-3979	2145	6	personal	personal	ADJ
inlawrev-3979	2145	7	property	property	NOUN
inlawrev-3979	2145	8	appeal	appeal	NOUN
inlawrev-3979	2145	9	that	that	SCONJ
inlawrev-3979	2145	10	excess	excess	ADJ
inlawrev-3979	2145	11	operating	operating	NOUN
inlawrev-3979	2145	12	costs	cost	NOUN
inlawrev-3979	2145	13	were	be	AUX
inlawrev-3979	2145	14	the	the	DET
inlawrev-3979	2145	15	cause	cause	NOUN
inlawrev-3979	2145	16	of	of	ADP
inlawrev-3979	2145	17	the	the	DET
inlawrev-3979	2145	18	machinery	machinery	NOUN
inlawrev-3979	2145	19	and	and	CCONJ
inlawrev-3979	2145	20	equipment	equipment	NOUN
inlawrev-3979	2145	21	's	's	PART
inlawrev-3979	2145	22	decreased	decrease	VERB
inlawrev-3979	2145	23	value	value	NOUN
inlawrev-3979	2145	24	,	,	PUNCT
inlawrev-3979	2145	25	but	but	CCONJ
inlawrev-3979	2145	26	argued	argue	VERB
inlawrev-3979	2145	27	in	in	ADP
inlawrev-3979	2145	28	its	its	PRON
inlawrev-3979	2145	29	real	real	ADJ
inlawrev-3979	2145	30	property	property	NOUN
inlawrev-3979	2145	31	appeal	appeal	NOUN
inlawrev-3979	2145	32	that	that	SCONJ
inlawrev-3979	2145	33	the	the	DET
inlawrev-3979	2145	34	operating	operating	NOUN
inlawrev-3979	2145	35	costs	cost	NOUN
inlawrev-3979	2145	36	contributed	contribute	VERB
inlawrev-3979	2145	37	to	to	ADP
inlawrev-3979	2145	38	the	the	DET
inlawrev-3979	2145	39	reduced	reduce	VERB
inlawrev-3979	2145	40	value	value	NOUN
inlawrev-3979	2145	41	of	of	ADP
inlawrev-3979	2145	42	its	its	PRON
inlawrev-3979	2145	43	improvements	improvement	NOUN
inlawrev-3979	2145	44	.	.	PUNCT
inlawrev-3979	2146	1	683	683	NUM
inlawrev-3979	2146	2	the	the	DET
inlawrev-3979	2146	3	assessor	assessor	NOUN
inlawrev-3979	2146	4	,	,	PUNCT
inlawrev-3979	2146	5	however	however	ADV
inlawrev-3979	2146	6	,	,	PUNCT
inlawrev-3979	2146	7	argued	argue	VERB
inlawrev-3979	2146	8	that	that	SCONJ
inlawrev-3979	2146	9	appeals	appeal	NOUN
inlawrev-3979	2146	10	were	be	AUX
inlawrev-3979	2146	11	the	the	DET
inlawrev-3979	2146	12	same	same	ADJ
inlawrev-3979	2146	13	because	because	SCONJ
inlawrev-3979	2146	14	the	the	DET
inlawrev-3979	2146	15	appeals	appeal	NOUN
inlawrev-3979	2146	16	were	be	AUX
inlawrev-3979	2146	17	based	base	VERB
inlawrev-3979	2146	18	on	on	ADP
inlawrev-3979	2146	19	the	the	DET
inlawrev-3979	2146	20	same	same	ADJ
inlawrev-3979	2146	21	excess	excess	ADJ
inlawrev-3979	2146	22	operating	operating	NOUN
inlawrev-3979	2146	23	costs	cost	NOUN
inlawrev-3979	2146	24	and	and	CCONJ
inlawrev-3979	2146	25	the	the	DET
inlawrev-3979	2146	26	same	same	ADJ
inlawrev-3979	2146	27	methodology	methodology	NOUN
inlawrev-3979	2146	28	was	be	AUX
inlawrev-3979	2146	29	used	use	VERB
inlawrev-3979	2146	30	in	in	ADP
inlawrev-3979	2146	31	both	both	PRON
inlawrev-3979	2146	32	to	to	PART
inlawrev-3979	2146	33	establish	establish	VERB
inlawrev-3979	2146	34	the	the	DET
inlawrev-3979	2146	35	relationship	relationship	NOUN
inlawrev-3979	2146	36	between	between	ADP
inlawrev-3979	2146	37	the	the	DET
inlawrev-3979	2146	38	increased	increase	VERB
inlawrev-3979	2146	39	costs	cost	NOUN
inlawrev-3979	2146	40	and	and	CCONJ
inlawrev-3979	2146	41	the	the	DET
inlawrev-3979	2146	42	loss	loss	NOUN
inlawrev-3979	2146	43	of	of	ADP
inlawrev-3979	2146	44	property	property	NOUN
inlawrev-3979	2146	45	value	value	NOUN
inlawrev-3979	2146	46	.	.	PUNCT
inlawrev-3979	2147	1	684	684	NUM
inlawrev-3979	2148	1	the	the	DET
inlawrev-3979	2148	2	tax	tax	NOUN
inlawrev-3979	2148	3	court	court	NOUN
inlawrev-3979	2148	4	agreed	agree	VERB
inlawrev-3979	2148	5	with	with	ADP
inlawrev-3979	2148	6	uss	uss	PROPN
inlawrev-3979	2148	7	and	and	CCONJ
inlawrev-3979	2148	8	held	hold	VERB
inlawrev-3979	2148	9	claim	claim	NOUN
inlawrev-3979	2148	10	preclusion	preclusion	NOUN
inlawrev-3979	2148	11	did	do	AUX
inlawrev-3979	2148	12	not	not	PART
inlawrev-3979	2148	13	apply	apply	VERB
inlawrev-3979	2148	14	to	to	ADP
inlawrev-3979	2148	15	the	the	DET
inlawrev-3979	2148	16	real	real	ADJ
inlawrev-3979	2148	17	property	property	NOUN
inlawrev-3979	2148	18	appeal	appeal	NOUN
inlawrev-3979	2148	19	based	base	VERB
inlawrev-3979	2148	20	on	on	ADP
inlawrev-3979	2148	21	the	the	DET
inlawrev-3979	2148	22	principle	principle	NOUN
inlawrev-3979	2148	23	that	that	SCONJ
inlawrev-3979	2148	24	"	"	PUNCT
inlawrev-3979	2148	25	real	real	ADJ
inlawrev-3979	2148	26	and	and	CCONJ
inlawrev-3979	2148	27	personal	personal	ADJ
inlawrev-3979	2148	28	property	property	NOUN
inlawrev-3979	2148	29	are	be	AUX
inlawrev-3979	2148	30	distinct	distinct	ADJ
inlawrev-3979	2148	31	.	.	PUNCT
inlawrev-3979	2148	32	"	"	PUNCT
inlawrev-3979	2149	1	685	685	NUM
inlawrev-3979	2149	2	because	because	SCONJ
inlawrev-3979	2149	3	these	these	DET
inlawrev-3979	2149	4	types	type	NOUN
inlawrev-3979	2149	5	of	of	ADP
inlawrev-3979	2149	6	properties	property	NOUN
inlawrev-3979	2149	7	are	be	AUX
inlawrev-3979	2149	8	distinct	distinct	ADJ
inlawrev-3979	2149	9	,	,	PUNCT
inlawrev-3979	2149	10	the	the	DET
inlawrev-3979	2149	11	claims	claim	NOUN
inlawrev-3979	2149	12	challenging	challenge	VERB
inlawrev-3979	2149	13	the	the	DET
inlawrev-3979	2149	14	assessments	assessment	NOUN
inlawrev-3979	2149	15	of	of	ADP
inlawrev-3979	2149	16	these	these	DET
inlawrev-3979	2149	17	types	type	NOUN
inlawrev-3979	2149	18	of	of	ADP
inlawrev-3979	2149	19	properties	property	NOUN
inlawrev-3979	2149	20	are	be	AUX
inlawrev-3979	2149	21	distinct	distinct	ADJ
inlawrev-3979	2149	22	.	.	PUNCT
inlawrev-3979	2150	1	686	686	NUM
inlawrev-3979	2150	2	"	"	PUNCT
inlawrev-3979	2150	3	consequently	consequently	ADV
inlawrev-3979	2150	4	,	,	PUNCT
inlawrev-3979	2150	5	evidence	evidence	NOUN
inlawrev-3979	2150	6	that	that	PRON
inlawrev-3979	2150	7	establishes	establish	VERB
inlawrev-3979	2150	8	an	an	DET
inlawrev-3979	2150	9	error	error	NOUN
inlawrev-3979	2150	10	on	on	ADP
inlawrev-3979	2150	11	a	a	DET
inlawrev-3979	2150	12	personal	personal	ADJ
inlawrev-3979	2150	13	property	property	NOUN
inlawrev-3979	2150	14	assessment	assessment	NOUN
inlawrev-3979	2150	15	does	do	AUX
inlawrev-3979	2150	16	not	not	PART
inlawrev-3979	2150	17	necessarily	necessarily	ADV
inlawrev-3979	2150	18	establish	establish	VERB
inlawrev-3979	2150	19	an	an	DET
inlawrev-3979	2150	20	error	error	NOUN
inlawrev-3979	2150	21	on	on	ADP
inlawrev-3979	2150	22	a	a	DET
inlawrev-3979	2150	23	real	real	ADJ
inlawrev-3979	2150	24	property	property	NOUN
inlawrev-3979	2150	25	assessment	assessment	NOUN
inlawrev-3979	2150	26	.	.	PUNCT
inlawrev-3979	2150	27	"	"	PUNCT
inlawrev-3979	2151	1	687	687	NUM
inlawrev-3979	2151	2	uss	uss	PROPN
inlawrev-3979	2151	3	next	next	ADV
inlawrev-3979	2151	4	argued	argue	VERB
inlawrev-3979	2151	5	in	in	ADP
inlawrev-3979	2151	6	its	its	PRON
inlawrev-3979	2151	7	motion	motion	NOUN
inlawrev-3979	2151	8	that	that	PRON
inlawrev-3979	2151	9	issue	issue	NOUN
inlawrev-3979	2151	10	preclusion	preclusion	NOUN
inlawrev-3979	2151	11	did	do	AUX
inlawrev-3979	2151	12	not	not	PART
inlawrev-3979	2151	13	apply	apply	VERB
inlawrev-3979	2151	14	to	to	ADP
inlawrev-3979	2151	15	its	its	PRON
inlawrev-3979	2151	16	real	real	ADJ
inlawrev-3979	2151	17	property	property	NOUN
inlawrev-3979	2151	18	appeal	appeal	NOUN
inlawrev-3979	2151	19	because	because	SCONJ
inlawrev-3979	2151	20	the	the	DET
inlawrev-3979	2151	21	issues	issue	NOUN
inlawrev-3979	2151	22	involved	involve	VERB
inlawrev-3979	2151	23	in	in	ADP
inlawrev-3979	2151	24	two	two	NUM
inlawrev-3979	2151	25	appeals	appeal	NOUN
inlawrev-3979	2151	26	were	be	AUX
inlawrev-3979	2151	27	not	not	PART
inlawrev-3979	2151	28	identical	identical	ADJ
inlawrev-3979	2151	29	.	.	PUNCT
inlawrev-3979	2152	1	688	688	NUM
inlawrev-3979	2152	2	the	the	DET
inlawrev-3979	2152	3	issue	issue	NOUN
inlawrev-3979	2152	4	in	in	ADP
inlawrev-3979	2152	5	the	the	DET
inlawrev-3979	2152	6	real	real	ADJ
inlawrev-3979	2152	7	property	property	NOUN
inlawrev-3979	2152	8	appeal	appeal	NOUN
inlawrev-3979	2152	9	,	,	PUNCT
inlawrev-3979	2152	10	according	accord	VERB
inlawrev-3979	2152	11	to	to	ADP
inlawrev-3979	2152	12	uss	uss	PROPN
inlawrev-3979	2152	13	,	,	PUNCT
inlawrev-3979	2152	14	was	be	AUX
inlawrev-3979	2152	15	whether	whether	SCONJ
inlawrev-3979	2152	16	or	or	CCONJ
inlawrev-3979	2152	17	not	not	PART
inlawrev-3979	2152	18	the	the	DET
inlawrev-3979	2152	19	operating	operating	NOUN
inlawrev-3979	2152	20	costs	cost	NOUN
inlawrev-3979	2152	21	constituted	constitute	VERB
inlawrev-3979	2152	22	functional	functional	ADJ
inlawrev-3979	2152	23	obsolescence	obsolescence	NOUN
inlawrev-3979	2152	24	,	,	PUNCT
inlawrev-3979	2152	25	whereas	whereas	SCONJ
inlawrev-3979	2152	26	the	the	DET
inlawrev-3979	2152	27	issue	issue	NOUN
inlawrev-3979	2152	28	in	in	ADP
inlawrev-3979	2152	29	the	the	DET
inlawrev-3979	2152	30	personal	personal	ADJ
inlawrev-3979	2152	31	property	property	NOUN
inlawrev-3979	2152	32	appeal	appeal	NOUN
inlawrev-3979	2152	33	was	be	AUX
inlawrev-3979	2152	34	whether	whether	SCONJ
inlawrev-3979	2152	35	or	or	CCONJ
inlawrev-3979	2152	36	not	not	PART
inlawrev-3979	2152	37	the	the	DET
inlawrev-3979	2152	38	operating	operating	NOUN
inlawrev-3979	2152	39	costs	cost	NOUN
inlawrev-3979	2152	40	constituted	constitute	VERB
inlawrev-3979	2152	41	abnormal	abnormal	ADJ
inlawrev-3979	2152	42	675	675	NUM
inlawrev-3979	2152	43	.	.	PUNCT
inlawrev-3979	2153	1	/</.	/</.	PROPN
inlawrev-3979	2153	2	at*l	at*l	PROPN
inlawrev-3979	2153	3	.	.	PROPN
inlawrev-3979	2154	1	676	676	NUM
inlawrev-3979	2154	2	.	.	PUNCT
inlawrev-3979	2155	1	i	i	PRON
inlawrev-3979	2155	2	d.	d.	PROPN
inlawrev-3979	2155	3	677	677	NUM
inlawrev-3979	2155	4	.	.	PUNCT
inlawrev-3979	2156	1	i	i	PRON
inlawrev-3979	2156	2	d.	d.	PROPN
inlawrev-3979	2156	3	678	678	NUM
inlawrev-3979	2156	4	.	.	PUNCT
inlawrev-3979	2157	1	i	i	PRON
inlawrev-3979	2157	2	d.	d.	PROPN
inlawrev-3979	2157	3	679	679	NUM
inlawrev-3979	2157	4	.	.	PUNCT
inlawrev-3979	2158	1	i	i	PRON
inlawrev-3979	2158	2	d.	d.	PROPN
inlawrev-3979	2158	3	680	680	NUM
inlawrev-3979	2158	4	.	.	PUNCT
inlawrev-3979	2159	1	i	i	PRON
inlawrev-3979	2159	2	d.	d.	PROPN
inlawrev-3979	2159	3	681	681	NUM
inlawrev-3979	2159	4	.	.	PUNCT
inlawrev-3979	2160	1	i	i	PRON
inlawrev-3979	2160	2	d.	d.	PROPN
inlawrev-3979	2160	3	at*2	at*2	PROPN
inlawrev-3979	2160	4	.	.	PUNCT
inlawrev-3979	2161	1	682	682	NUM
inlawrev-3979	2161	2	.	.	PUNCT
inlawrev-3979	2162	1	i	i	PRON
inlawrev-3979	2162	2	d.	d.	PROPN
inlawrev-3979	2162	3	683	683	NUM
inlawrev-3979	2162	4	.	.	PUNCT
inlawrev-3979	2163	1	i	i	PRON
inlawrev-3979	2163	2	d.	d.	PROPN
inlawrev-3979	2163	3	684	684	NUM
inlawrev-3979	2163	4	.	.	PUNCT
inlawrev-3979	2164	1	i	i	PRON
inlawrev-3979	2164	2	d.	d.	PROPN
inlawrev-3979	2164	3	685	685	NUM
inlawrev-3979	2164	4	.	.	PUNCT
inlawrev-3979	2165	1	i	i	PRON
inlawrev-3979	2165	2	d.	d.	VERB
inlawrev-3979	2165	3	at	at	ADP
inlawrev-3979	2165	4	*	*	NOUN
inlawrev-3979	2165	5	3	3	NUM
inlawrev-3979	2165	6	(	(	PUNCT
inlawrev-3979	2165	7	citing	cite	VERB
inlawrev-3979	2165	8	w.	w.	PROPN
inlawrev-3979	2165	9	select	select	PROPN
inlawrev-3979	2165	10	props	prop	NOUN
inlawrev-3979	2165	11	.	.	PUNCT
inlawrev-3979	2165	12	,	,	PUNCT
inlawrev-3979	2166	1	l.p	l.p	PROPN
inlawrev-3979	2166	2	.	.	PROPN
inlawrev-3979	2167	1	v.	v.	ADP
inlawrev-3979	2167	2	state	state	PROPN
inlawrev-3979	2167	3	bd	bd	PROPN
inlawrev-3979	2167	4	.	.	PROPN
inlawrev-3979	2167	5	of	of	ADP
inlawrev-3979	2167	6	tax	tax	NOUN
inlawrev-3979	2167	7	comm'rs	comm'rs	NOUN
inlawrev-3979	2167	8	,	,	PUNCT
inlawrev-3979	2167	9	639	639	NUM
inlawrev-3979	2167	10	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2167	11	1068	1068	NUM
inlawrev-3979	2167	12	,	,	PUNCT
inlawrev-3979	2167	13	1073	1073	NUM
inlawrev-3979	2167	14	(	(	PUNCT
inlawrev-3979	2167	15	ind	ind	NOUN
inlawrev-3979	2167	16	.	.	PUNCT
inlawrev-3979	2167	17	tax	tax	PROPN
inlawrev-3979	2167	18	ct	ct	PROPN
inlawrev-3979	2167	19	.	.	PROPN
inlawrev-3979	2167	20	1994	1994	NUM
inlawrev-3979	2167	21	)	)	PUNCT
inlawrev-3979	2167	22	)	)	PUNCT
inlawrev-3979	2167	23	.	.	PUNCT
inlawrev-3979	2168	1	686	686	NUM
inlawrev-3979	2168	2	.	.	PUNCT
inlawrev-3979	2169	1	i	i	PRON
inlawrev-3979	2169	2	d.	d.	PROPN
inlawrev-3979	2169	3	687	687	NUM
inlawrev-3979	2169	4	.	.	PUNCT
inlawrev-3979	2170	1	i	i	PRON
inlawrev-3979	2170	2	d.	d.	PROPN
inlawrev-3979	2170	3	688	688	NUM
inlawrev-3979	2170	4	.	.	PUNCT
inlawrev-3979	2171	1	i	i	PRON
inlawrev-3979	2171	2	d.	d.	PROPN
inlawrev-3979	2171	3	2008	2008	NUM
inlawrev-3979	2171	4	]	]	PUNCT
inlawrev-3979	2171	5	tax	tax	NOUN
inlawrev-3979	2171	6	law	law	NOUN
inlawrev-3979	2171	7	1329	1329	NUM
inlawrev-3979	2171	8	obsolescence	obsolescence	NOUN
inlawrev-3979	2171	9	.	.	PUNCT
inlawrev-3979	2172	1	6	6	NUM
inlawrev-3979	2172	2	*	*	SYM
inlawrev-3979	2172	3	9	9	NUM
inlawrev-3979	2172	4	on	on	ADP
inlawrev-3979	2172	5	the	the	DET
inlawrev-3979	2172	6	other	other	ADJ
inlawrev-3979	2172	7	hand	hand	NOUN
inlawrev-3979	2172	8	,	,	PUNCT
inlawrev-3979	2172	9	the	the	DET
inlawrev-3979	2172	10	assessor	assessor	NOUN
inlawrev-3979	2172	11	argued	argue	VERB
inlawrev-3979	2172	12	that	that	SCONJ
inlawrev-3979	2172	13	the	the	DET
inlawrev-3979	2172	14	issues	issue	NOUN
inlawrev-3979	2172	15	were	be	AUX
inlawrev-3979	2172	16	identical	identical	ADJ
inlawrev-3979	2172	17	,	,	PUNCT
inlawrev-3979	2172	18	because	because	SCONJ
inlawrev-3979	2172	19	the	the	DET
inlawrev-3979	2172	20	same	same	ADJ
inlawrev-3979	2172	21	cause	cause	NOUN
inlawrev-3979	2172	22	of	of	ADP
inlawrev-3979	2172	23	obsolescence	obsolescence	NOUN
inlawrev-3979	2172	24	was	be	AUX
inlawrev-3979	2172	25	claimed	claim	VERB
inlawrev-3979	2172	26	to	to	PART
inlawrev-3979	2172	27	reduce	reduce	VERB
inlawrev-3979	2172	28	the	the	DET
inlawrev-3979	2172	29	value	value	NOUN
inlawrev-3979	2172	30	of	of	ADP
inlawrev-3979	2172	31	both	both	CCONJ
inlawrev-3979	2172	32	the	the	DET
inlawrev-3979	2172	33	real	real	ADJ
inlawrev-3979	2172	34	and	and	CCONJ
inlawrev-3979	2172	35	personal	personal	ADJ
inlawrev-3979	2172	36	property	property	NOUN
inlawrev-3979	2172	37	.	.	PUNCT
inlawrev-3979	2173	1	690	690	NUM
inlawrev-3979	2173	2	again	again	ADV
inlawrev-3979	2173	3	,	,	PUNCT
inlawrev-3979	2173	4	the	the	DET
inlawrev-3979	2173	5	tax	tax	NOUN
inlawrev-3979	2173	6	court	court	NOUN
inlawrev-3979	2173	7	sided	side	VERB
inlawrev-3979	2173	8	with	with	ADP
inlawrev-3979	2173	9	uss	uss	PROPN
inlawrev-3979	2173	10	and	and	CCONJ
inlawrev-3979	2173	11	found	find	VERB
inlawrev-3979	2173	12	that	that	SCONJ
inlawrev-3979	2173	13	issue	issue	NOUN
inlawrev-3979	2173	14	preclusion	preclusion	NOUN
inlawrev-3979	2173	15	did	do	AUX
inlawrev-3979	2173	16	not	not	PART
inlawrev-3979	2173	17	apply	apply	VERB
inlawrev-3979	2173	18	to	to	ADP
inlawrev-3979	2173	19	the	the	DET
inlawrev-3979	2173	20	real	real	ADJ
inlawrev-3979	2173	21	property	property	NOUN
inlawrev-3979	2173	22	appeal.691	appeal.691	NOUN
inlawrev-3979	2173	23	the	the	DET
inlawrev-3979	2173	24	two	two	NUM
inlawrev-3979	2173	25	issues	issue	NOUN
inlawrev-3979	2173	26	were	be	AUX
inlawrev-3979	2173	27	not	not	PART
inlawrev-3979	2173	28	combined	combine	VERB
inlawrev-3979	2173	29	into	into	ADP
inlawrev-3979	2173	30	one	one	NUM
inlawrev-3979	2173	31	issue	issue	NOUN
inlawrev-3979	2173	32	simply	simply	ADV
inlawrev-3979	2173	33	because	because	SCONJ
inlawrev-3979	2173	34	uss	uss	PROPN
inlawrev-3979	2173	35	claimed	claim	VERB
inlawrev-3979	2173	36	both	both	DET
inlawrev-3979	2173	37	its	its	PRON
inlawrev-3979	2173	38	real	real	ADJ
inlawrev-3979	2173	39	and	and	CCONJ
inlawrev-3979	2173	40	personal	personal	ADJ
inlawrev-3979	2173	41	property	property	NOUN
inlawrev-3979	2173	42	were	be	AUX
inlawrev-3979	2173	43	impacted	impact	VERB
inlawrev-3979	2173	44	by	by	ADP
inlawrev-3979	2173	45	the	the	DET
inlawrev-3979	2173	46	same	same	ADJ
inlawrev-3979	2173	47	causes	cause	NOUN
inlawrev-3979	2173	48	of	of	ADP
inlawrev-3979	2173	49	obsolescence	obsolescence	NOUN
inlawrev-3979	2173	50	.	.	PUNCT
inlawrev-3979	2174	1	692	692	NUM
inlawrev-3979	2174	2	the	the	DET
inlawrev-3979	2174	3	forms	form	NOUN
inlawrev-3979	2174	4	of	of	ADP
inlawrev-3979	2174	5	obsolescence	obsolescence	NOUN
inlawrev-3979	2174	6	are	be	AUX
inlawrev-3979	2174	7	different	different	ADJ
inlawrev-3979	2174	8	and	and	CCONJ
inlawrev-3979	2174	9	are	be	AUX
inlawrev-3979	2174	10	defined	define	VERB
inlawrev-3979	2174	11	as	as	ADP
inlawrev-3979	2174	12	such	such	ADJ
inlawrev-3979	2174	13	in	in	ADP
inlawrev-3979	2174	14	the	the	DET
inlawrev-3979	2174	15	assessment	assessment	NOUN
inlawrev-3979	2174	16	regulations	regulation	NOUN
inlawrev-3979	2174	17	.	.	PUNCT
inlawrev-3979	2175	1	693	693	NUM
inlawrev-3979	2175	2	further	far	ADV
inlawrev-3979	2175	3	,	,	PUNCT
inlawrev-3979	2175	4	the	the	DET
inlawrev-3979	2175	5	regulations	regulation	NOUN
inlawrev-3979	2175	6	provide	provide	VERB
inlawrev-3979	2175	7	that	that	DET
inlawrev-3979	2175	8	functional	functional	ADJ
inlawrev-3979	2175	9	obsolescence	obsolescence	NOUN
inlawrev-3979	2175	10	applies	apply	VERB
inlawrev-3979	2175	11	to	to	ADP
inlawrev-3979	2175	12	real	real	ADJ
inlawrev-3979	2175	13	property	property	NOUN
inlawrev-3979	2175	14	and	and	CCONJ
inlawrev-3979	2175	15	abnormal	abnormal	ADJ
inlawrev-3979	2175	16	obsolescence	obsolescence	NOUN
inlawrev-3979	2175	17	applies	apply	VERB
inlawrev-3979	2175	18	to	to	ADP
inlawrev-3979	2175	19	personal	personal	ADJ
inlawrev-3979	2175	20	property	property	NOUN
inlawrev-3979	2175	21	.	.	PUNCT
inlawrev-3979	2176	1	694	694	NUM
inlawrev-3979	2176	2	"	"	PUNCT
inlawrev-3979	2176	3	therefore	therefore	ADV
inlawrev-3979	2176	4	,	,	PUNCT
inlawrev-3979	2176	5	establishing	establish	VERB
inlawrev-3979	2176	6	the	the	DET
inlawrev-3979	2176	7	presence	presence	NOUN
inlawrev-3979	2176	8	of	of	ADP
inlawrev-3979	2176	9	abnormal	abnormal	ADJ
inlawrev-3979	2176	10	obsolescence	obsolescence	NOUN
inlawrev-3979	2176	11	with	with	ADP
inlawrev-3979	2176	12	respect	respect	NOUN
inlawrev-3979	2176	13	to	to	ADP
inlawrev-3979	2176	14	personal	personal	ADJ
inlawrev-3979	2176	15	property	property	NOUN
inlawrev-3979	2176	16	is	be	AUX
inlawrev-3979	2176	17	not	not	PART
inlawrev-3979	2176	18	the	the	DET
inlawrev-3979	2176	19	same	same	ADJ
inlawrev-3979	2176	20	as	as	ADP
inlawrev-3979	2176	21	establishing	establish	VERB
inlawrev-3979	2176	22	the	the	DET
inlawrev-3979	2176	23	presence	presence	NOUN
inlawrev-3979	2176	24	of	of	ADP
inlawrev-3979	2176	25	functional	functional	ADJ
inlawrev-3979	2176	26	obsolescence	obsolescence	NOUN
inlawrev-3979	2176	27	with	with	ADP
inlawrev-3979	2176	28	respect	respect	NOUN
inlawrev-3979	2176	29	to	to	ADP
inlawrev-3979	2176	30	real	real	ADJ
inlawrev-3979	2176	31	property	property	NOUN
inlawrev-3979	2176	32	—	—	PUNCT
inlawrev-3979	2176	33	even	even	ADV
inlawrev-3979	2176	34	when	when	SCONJ
inlawrev-3979	2176	35	the	the	DET
inlawrev-3979	2176	36	causes	cause	NOUN
inlawrev-3979	2176	37	of	of	ADP
inlawrev-3979	2176	38	that	that	DET
inlawrev-3979	2176	39	obsolescence	obsolescence	NOUN
inlawrev-3979	2176	40	are	be	AUX
inlawrev-3979	2176	41	the	the	DET
inlawrev-3979	2176	42	same	same	ADJ
inlawrev-3979	2176	43	.	.	PUNCT
inlawrev-3979	2176	44	"	"	PUNCT
inlawrev-3979	2177	1	695	695	NUM
inlawrev-3979	2177	2	because	because	SCONJ
inlawrev-3979	2177	3	neither	neither	CCONJ
inlawrev-3979	2177	4	claim	claim	NOUN
inlawrev-3979	2177	5	preclusion	preclusion	NOUN
inlawrev-3979	2177	6	nor	nor	CCONJ
inlawrev-3979	2177	7	issue	issue	NOUN
inlawrev-3979	2177	8	preclusion	preclusion	NOUN
inlawrev-3979	2177	9	applied	apply	VERB
inlawrev-3979	2177	10	to	to	ADP
inlawrev-3979	2177	11	uss	uss	PROPN
inlawrev-3979	2177	12	's	's	PART
inlawrev-3979	2177	13	real	real	ADJ
inlawrev-3979	2177	14	property	property	NOUN
inlawrev-3979	2177	15	appeal	appeal	NOUN
inlawrev-3979	2177	16	,	,	PUNCT
inlawrev-3979	2177	17	its	its	PRON
inlawrev-3979	2177	18	motion	motion	NOUN
inlawrev-3979	2177	19	for	for	ADP
inlawrev-3979	2177	20	partial	partial	ADJ
inlawrev-3979	2177	21	summary	summary	NOUN
inlawrev-3979	2177	22	judgment	judgment	NOUN
inlawrev-3979	2177	23	was	be	AUX
inlawrev-3979	2177	24	granted.696	granted.696	NOUN
inlawrev-3979	2177	25	24	24	NUM
inlawrev-3979	2177	26	.	.	PUNCT
inlawrev-3979	2178	1	curtis	curtis	PROPN
inlawrev-3979	2178	2	v.	v.	PROPN
inlawrev-3979	2178	3	indiana	indiana	PROPN
inlawrev-3979	2178	4	board	board	PROPN
inlawrev-3979	2178	5	of	of	ADP
inlawrev-3979	2178	6	tax	tax	PROPN
inlawrev-3979	2178	7	review	review	NOUN
inlawrev-3979	2178	8	.	.	PUNCT
inlawrev-3979	2179	1	697	697	NUM
inlawrev-3979	2179	2	—	—	PUNCT
inlawrev-3979	2179	3	in	in	ADP
inlawrev-3979	2179	4	this	this	DET
inlawrev-3979	2179	5	opinion	opinion	NOUN
inlawrev-3979	2179	6	,	,	PUNCT
inlawrev-3979	2179	7	the	the	DET
inlawrev-3979	2179	8	tax	tax	NOUN
inlawrev-3979	2179	9	court	court	NOUN
inlawrev-3979	2179	10	ruled	rule	VERB
inlawrev-3979	2179	11	on	on	ADP
inlawrev-3979	2179	12	the	the	DET
inlawrev-3979	2179	13	btr	btr	PROPN
inlawrev-3979	2179	14	's	's	PART
inlawrev-3979	2179	15	motions	motion	NOUN
inlawrev-3979	2179	16	to	to	PART
inlawrev-3979	2179	17	dismiss	dismiss	VERB
inlawrev-3979	2179	18	and	and	CCONJ
inlawrev-3979	2179	19	strike	strike	VERB
inlawrev-3979	2179	20	curtis	curtis	PROPN
inlawrev-3979	2179	21	'	'	PART
inlawrev-3979	2179	22	s	s	PROPN
inlawrev-3979	2179	23	motions	motion	NOUN
inlawrev-3979	2179	24	to	to	PART
inlawrev-3979	2179	25	amend	amend	VERB
inlawrev-3979	2179	26	and	and	CCONJ
inlawrev-3979	2179	27	supplement.698	supplement.698	ADJ
inlawrev-3979	2179	28	curtis	curtis	PROPN
inlawrev-3979	2179	29	initiated	initiate	VERB
inlawrev-3979	2179	30	a	a	DET
inlawrev-3979	2179	31	tax	tax	NOUN
inlawrev-3979	2179	32	appeal	appeal	NOUN
inlawrev-3979	2179	33	on	on	ADP
inlawrev-3979	2179	34	april	april	PROPN
inlawrev-3979	2179	35	9	9	NUM
inlawrev-3979	2179	36	,	,	PUNCT
inlawrev-3979	2179	37	2007	2007	NUM
inlawrev-3979	2179	38	,	,	PUNCT
inlawrev-3979	2179	39	appealing	appeal	VERB
inlawrev-3979	2179	40	five	five	NUM
inlawrev-3979	2179	41	btr	btr	NOUN
inlawrev-3979	2179	42	final	final	ADJ
inlawrev-3979	2179	43	determinations	determination	NOUN
inlawrev-3979	2179	44	regarding	regard	VERB
inlawrev-3979	2179	45	the	the	DET
inlawrev-3979	2179	46	assessment	assessment	NOUN
inlawrev-3979	2179	47	of	of	ADP
inlawrev-3979	2179	48	curtis	curtis	PROPN
inlawrev-3979	2179	49	's	's	PART
inlawrev-3979	2179	50	real	real	ADJ
inlawrev-3979	2179	51	property	property	NOUN
inlawrev-3979	2179	52	located	locate	VERB
inlawrev-3979	2179	53	in	in	ADP
inlawrev-3979	2179	54	lake	lake	PROPN
inlawrev-3979	2179	55	county	county	PROPN
inlawrev-3979	2179	56	,	,	PUNCT
inlawrev-3979	2179	57	indiana	indiana	PROPN
inlawrev-3979	2179	58	,	,	PUNCT
inlawrev-3979	2179	59	for	for	ADP
inlawrev-3979	2179	60	the	the	DET
inlawrev-3979	2179	61	1998	1998	NUM
inlawrev-3979	2179	62	,	,	PUNCT
inlawrev-3979	2179	63	1999	1999	NUM
inlawrev-3979	2179	64	,	,	PUNCT
inlawrev-3979	2179	65	and	and	CCONJ
inlawrev-3979	2179	66	2000	2000	NUM
inlawrev-3979	2179	67	tax	tax	NOUN
inlawrev-3979	2179	68	years	year	NOUN
inlawrev-3979	2179	69	.	.	PUNCT
inlawrev-3979	2180	1	699	699	NUM
inlawrev-3979	2180	2	the	the	DET
inlawrev-3979	2180	3	btr	btr	PROPN
inlawrev-3979	2180	4	moved	move	VERB
inlawrev-3979	2180	5	to	to	PART
inlawrev-3979	2180	6	dismiss	dismiss	VERB
inlawrev-3979	2180	7	curtis	curtis	PROPN
inlawrev-3979	2180	8	'	'	PART
inlawrev-3979	2180	9	s	s	NOUN
inlawrev-3979	2180	10	claim	claim	NOUN
inlawrev-3979	2180	11	on	on	ADP
inlawrev-3979	2180	12	several	several	ADJ
inlawrev-3979	2180	13	grounds	ground	NOUN
inlawrev-3979	2180	14	,	,	PUNCT
inlawrev-3979	2180	15	all	all	PRON
inlawrev-3979	2180	16	of	of	ADP
inlawrev-3979	2180	17	which	which	PRON
inlawrev-3979	2180	18	the	the	DET
inlawrev-3979	2180	19	tax	tax	NOUN
inlawrev-3979	2180	20	court	court	NOUN
inlawrev-3979	2180	21	denied	deny	VERB
inlawrev-3979	2180	22	.	.	PUNCT
inlawrev-3979	2181	1	700	700	NUM
inlawrev-3979	2181	2	the	the	DET
inlawrev-3979	2181	3	btr	btr	PROPN
inlawrev-3979	2181	4	first	first	ADV
inlawrev-3979	2181	5	argued	argue	VERB
inlawrev-3979	2181	6	the	the	DET
inlawrev-3979	2181	7	appeal	appeal	NOUN
inlawrev-3979	2181	8	should	should	AUX
inlawrev-3979	2181	9	be	be	AUX
inlawrev-3979	2181	10	dismissed	dismiss	VERB
inlawrev-3979	2181	11	for	for	ADP
inlawrev-3979	2181	12	failure	failure	NOUN
inlawrev-3979	2181	13	to	to	PART
inlawrev-3979	2181	14	name	name	VERB
inlawrev-3979	2181	15	the	the	DET
inlawrev-3979	2181	16	proper	proper	ADJ
inlawrev-3979	2181	17	parities	parity	NOUN
inlawrev-3979	2181	18	in	in	ADP
inlawrev-3979	2181	19	the	the	DET
inlawrev-3979	2181	20	petition	petition	NOUN
inlawrev-3979	2181	21	under	under	ADP
inlawrev-3979	2181	22	indiana	indiana	PROPN
inlawrev-3979	2181	23	trial	trial	NOUN
inlawrev-3979	2181	24	rules	rule	NOUN
inlawrev-3979	2181	25	12(b)(1	12(b)(1	NUM
inlawrev-3979	2181	26	)	)	PUNCT
inlawrev-3979	2181	27	and	and	CCONJ
inlawrev-3979	2181	28	12(b)(6	12(b)(6	NUM
inlawrev-3979	2181	29	)	)	PUNCT
inlawrev-3979	2181	30	,	,	PUNCT
inlawrev-3979	2181	31	because	because	SCONJ
inlawrev-3979	2181	32	curtis	curtis	PROPN
inlawrev-3979	2181	33	named	name	VERB
inlawrev-3979	2181	34	the	the	DET
inlawrev-3979	2181	35	btr	btr	PROPN
inlawrev-3979	2181	36	as	as	ADP
inlawrev-3979	2181	37	the	the	DET
inlawrev-3979	2181	38	respondent	respondent	NOUN
inlawrev-3979	2181	39	instead	instead	ADV
inlawrev-3979	2181	40	of	of	ADP
inlawrev-3979	2181	41	the	the	DET
inlawrev-3979	2181	42	township	township	NOUN
inlawrev-3979	2181	43	assessor	assessor	NOUN
inlawrev-3979	2181	44	or	or	CCONJ
inlawrev-3979	2181	45	the	the	DET
inlawrev-3979	2181	46	ptaboa	ptaboa	NOUN
inlawrev-3979	2181	47	,	,	PUNCT
inlawrev-3979	2181	48	which	which	PRON
inlawrev-3979	2181	49	is	be	AUX
inlawrev-3979	2181	50	required	require	VERB
inlawrev-3979	2181	51	by	by	ADP
inlawrev-3979	2181	52	the	the	DET
inlawrev-3979	2181	53	aopa	aopa	PROPN
inlawrev-3979	2181	54	and	and	CCONJ
inlawrev-3979	2181	55	tax	tax	NOUN
inlawrev-3979	2181	56	court	court	NOUN
inlawrev-3979	2181	57	rule	rule	NOUN
inlawrev-3979	2181	58	4(b).701	4(b).701	NOUN
inlawrev-3979	2181	59	the	the	DET
inlawrev-3979	2181	60	btr	btr	PROPN
inlawrev-3979	2181	61	also	also	ADV
inlawrev-3979	2181	62	argued	argue	VERB
inlawrev-3979	2181	63	that	that	SCONJ
inlawrev-3979	2181	64	curtis	curtis	PROPN
inlawrev-3979	2181	65	could	could	AUX
inlawrev-3979	2181	66	not	not	PART
inlawrev-3979	2181	67	cure	cure	VERB
inlawrev-3979	2181	68	the	the	DET
inlawrev-3979	2181	69	defects	defect	NOUN
inlawrev-3979	2181	70	by	by	ADP
inlawrev-3979	2181	71	amending	amend	VERB
inlawrev-3979	2181	72	the	the	DET
inlawrev-3979	2181	73	petitions	petition	NOUN
inlawrev-3979	2181	74	because	because	SCONJ
inlawrev-3979	2181	75	the	the	DET
inlawrev-3979	2181	76	amended	amend	VERB
inlawrev-3979	2181	77	petitions	petition	NOUN
inlawrev-3979	2181	78	were	be	AUX
inlawrev-3979	2181	79	filed	file	VERB
inlawrev-3979	2181	80	after	after	SCONJ
inlawrev-3979	2181	81	the	the	DET
inlawrev-3979	2181	82	statute	statute	NOUN
inlawrev-3979	2181	83	of	of	ADP
inlawrev-3979	2181	84	limitations	limitation	NOUN
inlawrev-3979	2181	85	had	have	AUX
inlawrev-3979	2181	86	run	run	VERB
inlawrev-3979	2181	87	,	,	PUNCT
inlawrev-3979	2181	88	and	and	CCONJ
inlawrev-3979	2181	89	therefore	therefore	ADV
inlawrev-3979	2181	90	,	,	PUNCT
inlawrev-3979	2181	91	the	the	DET
inlawrev-3979	2181	92	amending	amend	VERB
inlawrev-3979	2181	93	petitions	petition	NOUN
inlawrev-3979	2181	94	would	would	AUX
inlawrev-3979	2181	95	be	be	AUX
inlawrev-3979	2181	96	precluded	preclude	VERB
inlawrev-3979	2181	97	from	from	ADP
inlawrev-3979	2181	98	relating	relate	VERB
inlawrev-3979	2181	99	back	back	ADV
inlawrev-3979	2181	100	to	to	ADP
inlawrev-3979	2181	101	the	the	DET
inlawrev-3979	2181	102	original	original	ADJ
inlawrev-3979	2181	103	petition	petition	NOUN
inlawrev-3979	2181	104	.	.	PUNCT
inlawrev-3979	2182	1	702	702	NUM
inlawrev-3979	2182	2	the	the	DET
inlawrev-3979	2182	3	tax	tax	NOUN
inlawrev-3979	2182	4	court	court	NOUN
inlawrev-3979	2182	5	denied	deny	VERB
inlawrev-3979	2182	6	the	the	DET
inlawrev-3979	2182	7	btr	btr	PROPN
inlawrev-3979	2182	8	's	's	PART
inlawrev-3979	2182	9	motions	motion	NOUN
inlawrev-3979	2182	10	to	to	PART
inlawrev-3979	2182	11	dismiss	dismiss	VERB
inlawrev-3979	2182	12	and	and	CCONJ
inlawrev-3979	2182	13	strike	strike	VERB
inlawrev-3979	2182	14	,	,	PUNCT
inlawrev-3979	2182	15	finding	find	VERB
inlawrev-3979	2182	16	a	a	DET
inlawrev-3979	2182	17	statement	statement	NOUN
inlawrev-3979	2182	18	689	689	NUM
inlawrev-3979	2182	19	.	.	PUNCT
inlawrev-3979	2183	1	i	i	PRON
inlawrev-3979	2183	2	d.	d.	PROPN
inlawrev-3979	2183	3	690	690	NUM
inlawrev-3979	2183	4	.	.	PUNCT
inlawrev-3979	2184	1	i	i	PRON
inlawrev-3979	2184	2	d.	d.	PROPN
inlawrev-3979	2184	3	691	691	NUM
inlawrev-3979	2184	4	.	.	PUNCT
inlawrev-3979	2185	1	mat*4	mat*4	PROPN
inlawrev-3979	2185	2	.	.	PROPN
inlawrev-3979	2186	1	692	692	NUM
inlawrev-3979	2186	2	.	.	PUNCT
inlawrev-3979	2187	1	i	i	PRON
inlawrev-3979	2187	2	d.	d.	PROPN
inlawrev-3979	2187	3	693	693	NUM
inlawrev-3979	2187	4	.	.	PUNCT
inlawrev-3979	2188	1	i	i	PRON
inlawrev-3979	2188	2	d.	d.	PROPN
inlawrev-3979	2188	3	694	694	NUM
inlawrev-3979	2188	4	.	.	PUNCT
inlawrev-3979	2189	1	i	i	PRON
inlawrev-3979	2189	2	d.	d.	PROPN
inlawrev-3979	2189	3	695	695	NUM
inlawrev-3979	2189	4	.	.	PUNCT
inlawrev-3979	2190	1	i	i	PRON
inlawrev-3979	2190	2	d.	d.	PROPN
inlawrev-3979	2190	3	696	696	NUM
inlawrev-3979	2190	4	.	.	PUNCT
inlawrev-3979	2191	1	i	i	PRON
inlawrev-3979	2191	2	d.	d.	PROPN
inlawrev-3979	2191	3	697	697	NUM
inlawrev-3979	2191	4	.	.	PUNCT
inlawrev-3979	2192	1	no	no	PRON
inlawrev-3979	2192	2	.	.	NOUN
inlawrev-3979	2193	1	71t10	71t10	NUM
inlawrev-3979	2193	2	-	-	SYM
inlawrev-3979	2193	3	0704	0704	NUM
inlawrev-3979	2193	4	-	-	PUNCT
inlawrev-3979	2193	5	sc-21	sc-21	X
inlawrev-3979	2193	6	,	,	PUNCT
inlawrev-3979	2193	7	2007	2007	NUM
inlawrev-3979	2193	8	wl	wl	SYM
inlawrev-3979	2193	9	2758754	2758754	NUM
inlawrev-3979	2193	10	(	(	PUNCT
inlawrev-3979	2193	11	ind	ind	NOUN
inlawrev-3979	2193	12	.	.	PUNCT
inlawrev-3979	2194	1	tax	tax	PROPN
inlawrev-3979	2195	1	ct	ct	PROPN
inlawrev-3979	2195	2	.	.	PUNCT
inlawrev-3979	2196	1	sept	sept	PROPN
inlawrev-3979	2196	2	.	.	PROPN
inlawrev-3979	2196	3	24	24	NUM
inlawrev-3979	2196	4	,	,	PUNCT
inlawrev-3979	2196	5	2007	2007	NUM
inlawrev-3979	2196	6	)	)	PUNCT
inlawrev-3979	2196	7	(	(	PUNCT
inlawrev-3979	2196	8	unpublished	unpublished	ADJ
inlawrev-3979	2196	9	table	table	NOUN
inlawrev-3979	2196	10	decision	decision	NOUN
inlawrev-3979	2196	11	)	)	PUNCT
inlawrev-3979	2196	12	.	.	PUNCT
inlawrev-3979	2197	1	698	698	NUM
inlawrev-3979	2197	2	.	.	PUNCT
inlawrev-3979	2198	1	i	i	PRON
inlawrev-3979	2198	2	d.	d.	PROPN
inlawrev-3979	2198	3	at*l	at*l	PROPN
inlawrev-3979	2198	4	.	.	PUNCT
inlawrev-3979	2198	5	699	699	NUM
inlawrev-3979	2198	6	.	.	PUNCT
inlawrev-3979	2199	1	i	i	PRON
inlawrev-3979	2199	2	d.	d.	PROPN
inlawrev-3979	2199	3	700	700	NUM
inlawrev-3979	2199	4	.	.	PUNCT
inlawrev-3979	2200	1	i	i	PRON
inlawrev-3979	2200	2	d.	d.	VERB
inlawrev-3979	2200	3	at	at	ADP
inlawrev-3979	2200	4	*	*	NOUN
inlawrev-3979	2200	5	l-4	l-4	NOUN
inlawrev-3979	2200	6	.	.	PUNCT
inlawrev-3979	2201	1	701	701	NUM
inlawrev-3979	2201	2	.	.	X
inlawrev-3979	2201	3	mat*l	mat*l	NOUN
inlawrev-3979	2201	4	.	.	PUNCT
inlawrev-3979	2202	1	702	702	NUM
inlawrev-3979	2202	2	.	.	PUNCT
inlawrev-3979	2203	1	i	i	PRON
inlawrev-3979	2203	2	d.	d.	PROPN
inlawrev-3979	2203	3	1330	1330	NUM
inlawrev-3979	2203	4	indiana	indiana	PROPN
inlawrev-3979	2203	5	law	law	PROPN
inlawrev-3979	2203	6	review	review	NOUN
inlawrev-3979	2204	1	[	[	X
inlawrev-3979	2204	2	vol	vol	NOUN
inlawrev-3979	2204	3	.	.	PUNCT
inlawrev-3979	2205	1	41:1271	41:1271	NOUN
inlawrev-3979	2205	2	regarding	regard	VERB
inlawrev-3979	2205	3	the	the	DET
inlawrev-3979	2205	4	township	township	NOUN
inlawrev-3979	2205	5	assessor	assessor	NOUN
inlawrev-3979	2205	6	as	as	ADP
inlawrev-3979	2205	7	a	a	DET
inlawrev-3979	2205	8	party	party	NOUN
inlawrev-3979	2205	9	to	to	ADP
inlawrev-3979	2205	10	the	the	DET
inlawrev-3979	2205	11	btr	btr	PROPN
inlawrev-3979	2205	12	proceeding	proceeding	NOUN
inlawrev-3979	2205	13	in	in	ADP
inlawrev-3979	2205	14	the	the	DET
inlawrev-3979	2205	15	body	body	NOUN
inlawrev-3979	2205	16	of	of	ADP
inlawrev-3979	2205	17	curtis	curtis	PROPN
inlawrev-3979	2205	18	'	'	PART
inlawrev-3979	2205	19	s	s	NOUN
inlawrev-3979	2205	20	original	original	ADJ
inlawrev-3979	2205	21	petition	petition	NOUN
inlawrev-3979	2205	22	and	and	CCONJ
inlawrev-3979	2205	23	curtis	curtis	PROPN
inlawrev-3979	2205	24	'	'	PART
inlawrev-3979	2205	25	s	s	NOUN
inlawrev-3979	2205	26	attachment	attachment	NOUN
inlawrev-3979	2205	27	of	of	ADP
inlawrev-3979	2205	28	the	the	DET
inlawrev-3979	2205	29	btr	btr	PROPN
inlawrev-3979	2205	30	's	's	PART
inlawrev-3979	2205	31	findings	finding	NOUN
inlawrev-3979	2205	32	and	and	CCONJ
inlawrev-3979	2205	33	conclusions	conclusion	NOUN
inlawrev-3979	2205	34	to	to	ADP
inlawrev-3979	2205	35	the	the	DET
inlawrev-3979	2205	36	original	original	ADJ
inlawrev-3979	2205	37	petition	petition	NOUN
inlawrev-3979	2205	38	naming	name	VERB
inlawrev-3979	2205	39	the	the	DET
inlawrev-3979	2205	40	assessor	assessor	NOUN
inlawrev-3979	2205	41	as	as	ADP
inlawrev-3979	2205	42	a	a	DET
inlawrev-3979	2205	43	respondent	respondent	NOUN
inlawrev-3979	2205	44	sufficient	sufficient	ADJ
inlawrev-3979	2205	45	to	to	PART
inlawrev-3979	2205	46	satisfy	satisfy	VERB
inlawrev-3979	2205	47	the	the	DET
inlawrev-3979	2205	48	aopa	aopa	NOUN
inlawrev-3979	2205	49	and	and	CCONJ
inlawrev-3979	2205	50	tax	tax	NOUN
inlawrev-3979	2205	51	court	court	NOUN
inlawrev-3979	2205	52	rule	rule	NOUN
inlawrev-3979	2205	53	requirements.703	requirements.703	VERB
inlawrev-3979	2205	54	the	the	DET
inlawrev-3979	2205	55	tax	tax	NOUN
inlawrev-3979	2205	56	court	court	NOUN
inlawrev-3979	2205	57	also	also	ADV
inlawrev-3979	2205	58	dismissed	dismiss	VERB
inlawrev-3979	2205	59	the	the	DET
inlawrev-3979	2205	60	btr	btr	NOUN
inlawrev-3979	2205	61	's	's	PART
inlawrev-3979	2205	62	argument	argument	NOUN
inlawrev-3979	2205	63	that	that	SCONJ
inlawrev-3979	2205	64	the	the	DET
inlawrev-3979	2205	65	appeal	appeal	NOUN
inlawrev-3979	2205	66	should	should	AUX
inlawrev-3979	2205	67	be	be	AUX
inlawrev-3979	2205	68	dismissed	dismiss	VERB
inlawrev-3979	2205	69	for	for	ADP
inlawrev-3979	2205	70	lack	lack	NOUN
inlawrev-3979	2205	71	of	of	ADP
inlawrev-3979	2205	72	personal	personal	ADJ
inlawrev-3979	2205	73	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2205	74	due	due	ADP
inlawrev-3979	2205	75	to	to	ADP
inlawrev-3979	2205	76	the	the	DET
inlawrev-3979	2205	77	fact	fact	NOUN
inlawrev-3979	2205	78	that	that	SCONJ
inlawrev-3979	2205	79	curtis	curtis	PROPN
inlawrev-3979	2205	80	failed	fail	VERB
inlawrev-3979	2205	81	to	to	PART
inlawrev-3979	2205	82	attach	attach	VERB
inlawrev-3979	2205	83	a	a	DET
inlawrev-3979	2205	84	certificate	certificate	NOUN
inlawrev-3979	2205	85	of	of	ADP
inlawrev-3979	2205	86	service	service	NOUN
inlawrev-3979	2205	87	with	with	ADP
inlawrev-3979	2205	88	his	his	PRON
inlawrev-3979	2205	89	petition	petition	NOUN
inlawrev-3979	2205	90	and	and	CCONJ
inlawrev-3979	2205	91	to	to	PART
inlawrev-3979	2205	92	properly	properly	ADV
inlawrev-3979	2205	93	serve	serve	VERB
inlawrev-3979	2205	94	the	the	DET
inlawrev-3979	2205	95	parties	party	NOUN
inlawrev-3979	2205	96	.	.	PUNCT
inlawrev-3979	2206	1	704	704	NUM
inlawrev-3979	2206	2	the	the	DET
inlawrev-3979	2206	3	tax	tax	NOUN
inlawrev-3979	2206	4	court	court	NOUN
inlawrev-3979	2206	5	found	find	VERB
inlawrev-3979	2206	6	the	the	DET
inlawrev-3979	2206	7	btr	btr	PROPN
inlawrev-3979	2206	8	waived	waive	VERB
inlawrev-3979	2206	9	this	this	DET
inlawrev-3979	2206	10	assertion	assertion	NOUN
inlawrev-3979	2206	11	when	when	SCONJ
inlawrev-3979	2206	12	the	the	DET
inlawrev-3979	2206	13	btr	btr	PROPN
inlawrev-3979	2206	14	failed	fail	VERB
inlawrev-3979	2206	15	to	to	PART
inlawrev-3979	2206	16	raise	raise	VERB
inlawrev-3979	2206	17	the	the	DET
inlawrev-3979	2206	18	issue	issue	NOUN
inlawrev-3979	2206	19	at	at	ADP
inlawrev-3979	2206	20	the	the	DET
inlawrev-3979	2206	21	first	first	ADJ
inlawrev-3979	2206	22	opportunity	opportunity	NOUN
inlawrev-3979	2206	23	,	,	PUNCT
inlawrev-3979	2206	24	either	either	CCONJ
inlawrev-3979	2206	25	in	in	ADP
inlawrev-3979	2206	26	its	its	PRON
inlawrev-3979	2206	27	answer	answer	NOUN
inlawrev-3979	2206	28	or	or	CCONJ
inlawrev-3979	2206	29	in	in	ADP
inlawrev-3979	2206	30	its	its	PRON
inlawrev-3979	2206	31	motion	motion	NOUN
inlawrev-3979	2206	32	to	to	PART
inlawrev-3979	2206	33	dismiss	dismiss	VERB
inlawrev-3979	2206	34	.	.	PUNCT
inlawrev-3979	2207	1	705	705	NUM
inlawrev-3979	2207	2	the	the	DET
inlawrev-3979	2207	3	tax	tax	NOUN
inlawrev-3979	2207	4	court	court	NOUN
inlawrev-3979	2207	5	next	next	ADV
inlawrev-3979	2207	6	addressed	address	VERB
inlawrev-3979	2207	7	the	the	DET
inlawrev-3979	2207	8	btr	btr	PROPN
inlawrev-3979	2207	9	's	's	PART
inlawrev-3979	2207	10	claim	claim	NOUN
inlawrev-3979	2207	11	that	that	SCONJ
inlawrev-3979	2207	12	the	the	DET
inlawrev-3979	2207	13	appeal	appeal	NOUN
inlawrev-3979	2207	14	should	should	AUX
inlawrev-3979	2207	15	be	be	AUX
inlawrev-3979	2207	16	dismissed	dismiss	VERB
inlawrev-3979	2207	17	under	under	ADP
inlawrev-3979	2207	18	indiana	indiana	PROPN
inlawrev-3979	2207	19	trial	trial	NOUN
inlawrev-3979	2207	20	rule	rule	NOUN
inlawrev-3979	2207	21	4	4	NUM
inlawrev-3979	2207	22	1	1	NUM
inlawrev-3979	2207	23	(	(	PUNCT
inlawrev-3979	2207	24	e	e	NOUN
inlawrev-3979	2207	25	)	)	PUNCT
inlawrev-3979	2207	26	for	for	ADP
inlawrev-3979	2207	27	failure	failure	NOUN
inlawrev-3979	2207	28	to	to	PART
inlawrev-3979	2207	29	prosecute	prosecute	VERB
inlawrev-3979	2207	30	.	.	PUNCT
inlawrev-3979	2208	1	706	706	NUM
inlawrev-3979	2209	1	the	the	DET
inlawrev-3979	2209	2	tax	tax	NOUN
inlawrev-3979	2209	3	court	court	NOUN
inlawrev-3979	2209	4	disagreed	disagree	VERB
inlawrev-3979	2209	5	with	with	ADP
inlawrev-3979	2209	6	the	the	DET
inlawrev-3979	2209	7	btr	btr	PROPN
inlawrev-3979	2209	8	's	's	PART
inlawrev-3979	2209	9	claim	claim	NOUN
inlawrev-3979	2209	10	that	that	SCONJ
inlawrev-3979	2209	11	curtis	curtis	PROPN
inlawrev-3979	2209	12	failed	fail	VERB
inlawrev-3979	2209	13	to	to	PART
inlawrev-3979	2209	14	diligently	diligently	ADV
inlawrev-3979	2209	15	pursue	pursue	VERB
inlawrev-3979	2209	16	the	the	DET
inlawrev-3979	2209	17	appeal	appeal	NOUN
inlawrev-3979	2209	18	.	.	PUNCT
inlawrev-3979	2210	1	707	707	NUM
inlawrev-3979	2210	2	while	while	SCONJ
inlawrev-3979	2210	3	there	there	PRON
inlawrev-3979	2210	4	was	be	VERB
inlawrev-3979	2210	5	delay	delay	NOUN
inlawrev-3979	2210	6	on	on	ADP
inlawrev-3979	2210	7	curtis	curtis	PROPN
inlawrev-3979	2210	8	'	'	PART
inlawrev-3979	2210	9	s	s	NOUN
inlawrev-3979	2210	10	part	part	NOUN
inlawrev-3979	2210	11	in	in	ADP
inlawrev-3979	2210	12	remitting	remit	VERB
inlawrev-3979	2210	13	the	the	DET
inlawrev-3979	2210	14	fee	fee	NOUN
inlawrev-3979	2210	15	for	for	ADP
inlawrev-3979	2210	16	the	the	DET
inlawrev-3979	2210	17	certified	certify	VERB
inlawrev-3979	2210	18	administrative	administrative	ADJ
inlawrev-3979	2210	19	record	record	NOUN
inlawrev-3979	2210	20	to	to	ADP
inlawrev-3979	2210	21	the	the	DET
inlawrev-3979	2210	22	btr	btr	PROPN
inlawrev-3979	2210	23	,	,	PUNCT
inlawrev-3979	2210	24	such	such	ADJ
inlawrev-3979	2210	25	delay	delay	NOUN
inlawrev-3979	2210	26	did	do	AUX
inlawrev-3979	2210	27	not	not	PART
inlawrev-3979	2210	28	warrant	warrant	VERB
inlawrev-3979	2210	29	a	a	DET
inlawrev-3979	2210	30	dismissal	dismissal	NOUN
inlawrev-3979	2210	31	of	of	ADP
inlawrev-3979	2210	32	the	the	DET
inlawrev-3979	2210	33	case	case	NOUN
inlawrev-3979	2210	34	as	as	SCONJ
inlawrev-3979	2210	35	it	it	PRON
inlawrev-3979	2210	36	was	be	AUX
inlawrev-3979	2210	37	unintentional	unintentional	ADJ
inlawrev-3979	2210	38	and	and	CCONJ
inlawrev-3979	2210	39	had	have	VERB
inlawrev-3979	2210	40	only	only	ADV
inlawrev-3979	2210	41	a	a	DET
inlawrev-3979	2210	42	de	de	X
inlawrev-3979	2210	43	minimis	minimis	NOUN
inlawrev-3979	2210	44	effect	effect	NOUN
inlawrev-3979	2210	45	on	on	ADP
inlawrev-3979	2210	46	the	the	DET
inlawrev-3979	2210	47	btr	btr	PROPN
inlawrev-3979	2210	48	's	's	PART
inlawrev-3979	2210	49	ability	ability	NOUN
inlawrev-3979	2210	50	to	to	PART
inlawrev-3979	2210	51	prepare	prepare	VERB
inlawrev-3979	2210	52	a	a	DET
inlawrev-3979	2210	53	defense	defense	NOUN
inlawrev-3979	2210	54	.	.	PUNCT
inlawrev-3979	2211	1	708	708	NUM
inlawrev-3979	2211	2	conversely	conversely	ADV
inlawrev-3979	2211	3	,	,	PUNCT
inlawrev-3979	2211	4	the	the	DET
inlawrev-3979	2211	5	case	case	NOUN
inlawrev-3979	2211	6	should	should	AUX
inlawrev-3979	2211	7	be	be	AUX
inlawrev-3979	2211	8	decided	decide	VERB
inlawrev-3979	2211	9	on	on	ADP
inlawrev-3979	2211	10	the	the	DET
inlawrev-3979	2211	11	merits	merit	NOUN
inlawrev-3979	2211	12	in	in	ADP
inlawrev-3979	2211	13	the	the	DET
inlawrev-3979	2211	14	interests	interest	NOUN
inlawrev-3979	2211	15	of	of	ADP
inlawrev-3979	2211	16	justice	justice	NOUN
inlawrev-3979	2211	17	.	.	PUNCT
inlawrev-3979	2212	1	709	709	NUM
inlawrev-3979	2212	2	the	the	DET
inlawrev-3979	2212	3	tax	tax	NOUN
inlawrev-3979	2212	4	court	court	NOUN
inlawrev-3979	2212	5	subsequently	subsequently	ADV
inlawrev-3979	2212	6	denied	deny	VERB
inlawrev-3979	2212	7	curtis	curtis	PROPN
inlawrev-3979	2212	8	'	'	PART
inlawrev-3979	2212	9	s	s	PROPN
inlawrev-3979	2212	10	motion	motion	NOUN
inlawrev-3979	2212	11	to	to	PART
inlawrev-3979	2212	12	amend	amend	VERB
inlawrev-3979	2212	13	his	his	PRON
inlawrev-3979	2212	14	petition	petition	NOUN
inlawrev-3979	2212	15	to	to	ADP
inlawrev-3979	2212	16	the	the	DET
inlawrev-3979	2212	17	extent	extent	NOUN
inlawrev-3979	2212	18	that	that	PRON
inlawrev-3979	2212	19	curtis	curtis	PROPN
inlawrev-3979	2212	20	sought	seek	VERB
inlawrev-3979	2212	21	to	to	PART
inlawrev-3979	2212	22	add	add	VERB
inlawrev-3979	2212	23	the	the	DET
inlawrev-3979	2212	24	auditor	auditor	NOUN
inlawrev-3979	2212	25	and	and	CCONJ
inlawrev-3979	2212	26	ptaboa	ptaboa	NOUN
inlawrev-3979	2212	27	as	as	ADP
inlawrev-3979	2212	28	respondents	respondent	NOUN
inlawrev-3979	2212	29	,	,	PUNCT
inlawrev-3979	2212	30	but	but	CCONJ
inlawrev-3979	2212	31	the	the	DET
inlawrev-3979	2212	32	tax	tax	NOUN
inlawrev-3979	2212	33	court	court	NOUN
inlawrev-3979	2212	34	granted	grant	VERB
inlawrev-3979	2212	35	curtis	curtis	PROPN
inlawrev-3979	2212	36	'	'	PART
inlawrev-3979	2212	37	s	s	PROPN
inlawrev-3979	2212	38	motions	motion	NOUN
inlawrev-3979	2212	39	to	to	PART
inlawrev-3979	2212	40	supplement	supplement	VERB
inlawrev-3979	2212	41	.	.	PUNCT
inlawrev-3979	2213	1	710	710	NUM
inlawrev-3979	2213	2	25	25	NUM
inlawrev-3979	2213	3	.	.	PUNCT
inlawrev-3979	2214	1	dowell	dowell	PROPN
inlawrev-3979	2214	2	v.	v.	ADP
inlawrev-3979	2214	3	washington	washington	PROPN
inlawrev-3979	2214	4	township	township	PROPN
inlawrev-3979	2214	5	assessor	assessor	NOUN
inlawrev-3979	2214	6	.	.	PUNCT
inlawrev-3979	2215	1	711	711	NUM
inlawrev-3979	2215	2	—	—	PUNCT
inlawrev-3979	2215	3	the	the	DET
inlawrev-3979	2215	4	dowells	dowell	NOUN
inlawrev-3979	2215	5	initiated	initiate	VERB
inlawrev-3979	2215	6	this	this	DET
inlawrev-3979	2215	7	tax	tax	NOUN
inlawrev-3979	2215	8	appeal	appeal	NOUN
inlawrev-3979	2215	9	on	on	ADP
inlawrev-3979	2215	10	november	november	PROPN
inlawrev-3979	2215	11	17	17	NUM
inlawrev-3979	2215	12	,	,	PUNCT
inlawrev-3979	2215	13	2006	2006	NUM
inlawrev-3979	2215	14	,	,	PUNCT
inlawrev-3979	2215	15	challenging	challenge	VERB
inlawrev-3979	2215	16	the	the	DET
inlawrev-3979	2215	17	2002	2002	NUM
inlawrev-3979	2215	18	assessment	assessment	NOUN
inlawrev-3979	2215	19	of	of	ADP
inlawrev-3979	2215	20	their	their	PRON
inlawrev-3979	2215	21	commercial	commercial	ADJ
inlawrev-3979	2215	22	real	real	ADJ
inlawrev-3979	2215	23	property	property	NOUN
inlawrev-3979	2215	24	located	locate	VERB
inlawrev-3979	2215	25	in	in	ADP
inlawrev-3979	2215	26	nashville	nashville	PROPN
inlawrev-3979	2215	27	,	,	PUNCT
inlawrev-3979	2215	28	indiana	indiana	PROPN
inlawrev-3979	2215	29	.	.	PUNCT
inlawrev-3979	2216	1	712	712	NUM
inlawrev-3979	2216	2	the	the	DET
inlawrev-3979	2216	3	dowells	dowell	NOUN
inlawrev-3979	2216	4	argued	argue	VERB
inlawrev-3979	2216	5	that	that	SCONJ
inlawrev-3979	2216	6	the	the	DET
inlawrev-3979	2216	7	assessor	assessor	NOUN
inlawrev-3979	2216	8	improperly	improperly	ADV
inlawrev-3979	2216	9	increased	increase	VERB
inlawrev-3979	2216	10	the	the	DET
inlawrev-3979	2216	11	base	base	NOUN
inlawrev-3979	2216	12	rate	rate	NOUN
inlawrev-3979	2216	13	used	use	VERB
inlawrev-3979	2216	14	to	to	PART
inlawrev-3979	2216	15	determine	determine	VERB
inlawrev-3979	2216	16	land	land	NOUN
inlawrev-3979	2216	17	assessments	assessment	NOUN
inlawrev-3979	2216	18	from	from	ADP
inlawrev-3979	2216	19	$	$	SYM
inlawrev-3979	2216	20	10	10	NUM
inlawrev-3979	2216	21	per	per	ADP
inlawrev-3979	2216	22	square	square	ADJ
inlawrev-3979	2216	23	foot	foot	NOUN
inlawrev-3979	2216	24	to	to	ADP
inlawrev-3979	2216	25	$	$	SYM
inlawrev-3979	2216	26	20	20	NUM
inlawrev-3979	2216	27	per	per	ADP
inlawrev-3979	2216	28	square	square	ADJ
inlawrev-3979	2216	29	foot	foot	NOUN
inlawrev-3979	2216	30	without	without	ADP
inlawrev-3979	2216	31	conducting	conduct	VERB
inlawrev-3979	2216	32	the	the	DET
inlawrev-3979	2216	33	required	require	VERB
inlawrev-3979	2216	34	public	public	ADJ
inlawrev-3979	2216	35	hearing	hearing	NOUN
inlawrev-3979	2216	36	under	under	ADP
inlawrev-3979	2216	37	i.c	i.c	PROPN
inlawrev-3979	2216	38	.	.	PUNCT
inlawrev-3979	2217	1	§	§	PROPN
inlawrev-3979	2217	2	6	6	NUM
inlawrev-3979	2217	3	-	-	SYM
inlawrev-3979	2217	4	1	1	NUM
inlawrev-3979	2217	5	.	.	PUNCT
inlawrev-3979	2217	6	1	1	NUM
inlawrev-3979	2217	7	-	-	SYM
inlawrev-3979	2217	8	4	4	NUM
inlawrev-3979	2217	9	-	-	SYM
inlawrev-3979	2217	10	1	1	NUM
inlawrev-3979	2217	11	3.6	3.6	NUM
inlawrev-3979	2217	12	.	.	PUNCT
inlawrev-3979	2218	1	713	713	NUM
inlawrev-3979	2218	2	in	in	ADP
inlawrev-3979	2218	3	support	support	NOUN
inlawrev-3979	2218	4	of	of	ADP
inlawrev-3979	2218	5	their	their	PRON
inlawrev-3979	2218	6	claim	claim	NOUN
inlawrev-3979	2218	7	,	,	PUNCT
inlawrev-3979	2218	8	the	the	DET
inlawrev-3979	2218	9	dowells	dowell	NOUN
inlawrev-3979	2218	10	provided	provide	VERB
inlawrev-3979	2218	11	a	a	DET
inlawrev-3979	2218	12	neighborhood	neighborhood	NOUN
inlawrev-3979	2218	13	valuation	valuation	NOUN
inlawrev-3979	2218	14	form	form	NOUN
inlawrev-3979	2218	15	they	they	PRON
inlawrev-3979	2218	16	received	receive	VERB
inlawrev-3979	2218	17	from	from	ADP
inlawrev-3979	2218	18	the	the	DET
inlawrev-3979	2218	19	assessor	assessor	NOUN
inlawrev-3979	2218	20	's	's	PART
inlawrev-3979	2218	21	office	office	NOUN
inlawrev-3979	2218	22	,	,	PUNCT
inlawrev-3979	2218	23	which	which	PRON
inlawrev-3979	2218	24	indicated	indicate	VERB
inlawrev-3979	2218	25	a	a	DET
inlawrev-3979	2218	26	$	$	SYM
inlawrev-3979	2218	27	10	10	NUM
inlawrev-3979	2218	28	base	base	NOUN
inlawrev-3979	2218	29	rate	rate	NOUN
inlawrev-3979	2218	30	.	.	PUNCT
inlawrev-3979	2219	1	714	714	NUM
inlawrev-3979	2220	1	the	the	DET
inlawrev-3979	2220	2	dowells	dowell	NOUN
inlawrev-3979	2220	3	argued	argue	VERB
inlawrev-3979	2220	4	this	this	DET
inlawrev-3979	2220	5	rate	rate	NOUN
inlawrev-3979	2220	6	was	be	AUX
inlawrev-3979	2220	7	the	the	DET
inlawrev-3979	2220	8	final	final	ADJ
inlawrev-3979	2220	9	value	value	NOUN
inlawrev-3979	2220	10	approved	approve	VERB
inlawrev-3979	2220	11	by	by	ADP
inlawrev-3979	2220	12	the	the	DET
inlawrev-3979	2220	13	ptaboa	ptaboa	NOUN
inlawrev-3979	2220	14	during	during	ADP
inlawrev-3979	2220	15	the	the	DET
inlawrev-3979	2220	16	land	land	NOUN
inlawrev-3979	2220	17	valuation	valuation	NOUN
inlawrev-3979	2220	18	process	process	NOUN
inlawrev-3979	2220	19	;	;	PUNCT
inlawrev-3979	2220	20	however	however	ADV
inlawrev-3979	2220	21	,	,	PUNCT
inlawrev-3979	2220	22	they	they	PRON
inlawrev-3979	2220	23	admitted	admit	VERB
inlawrev-3979	2220	24	they	they	PRON
inlawrev-3979	2220	25	were	be	AUX
inlawrev-3979	2220	26	provided	provide	VERB
inlawrev-3979	2220	27	with	with	ADP
inlawrev-3979	2220	28	a	a	DET
inlawrev-3979	2220	29	different	different	ADJ
inlawrev-3979	2220	30	neighborhood	neighborhood	NOUN
inlawrev-3979	2220	31	valuation	valuation	NOUN
inlawrev-3979	2220	32	form	form	NOUN
inlawrev-3979	2220	33	during	during	ADP
inlawrev-3979	2220	34	the	the	DET
inlawrev-3979	2220	35	ptaboa	ptaboa	NOUN
inlawrev-3979	2220	36	hearing	hearing	NOUN
inlawrev-3979	2220	37	that	that	PRON
inlawrev-3979	2220	38	listed	list	VERB
inlawrev-3979	2220	39	the	the	DET
inlawrev-3979	2220	40	approved	approve	VERB
inlawrev-3979	2220	41	final	final	ADJ
inlawrev-3979	2220	42	value	value	NOUN
inlawrev-3979	2220	43	as	as	ADP
inlawrev-3979	2220	44	$	$	SYM
inlawrev-3979	2220	45	20	20	NUM
inlawrev-3979	2220	46	.	.	PUNCT
inlawrev-3979	2221	1	715	715	NUM
inlawrev-3979	2222	1	the	the	DET
inlawrev-3979	2222	2	tax	tax	NOUN
inlawrev-3979	2222	3	court	court	NOUN
inlawrev-3979	2222	4	held	hold	VERB
inlawrev-3979	2222	5	the	the	DET
inlawrev-3979	2222	6	dowells	dowell	NOUN
inlawrev-3979	2222	7	did	do	AUX
inlawrev-3979	2222	8	not	not	PART
inlawrev-3979	2222	9	establish	establish	VERB
inlawrev-3979	2222	10	the	the	DET
inlawrev-3979	2222	11	criteria	criterion	NOUN
inlawrev-3979	2222	12	for	for	ADP
inlawrev-3979	2222	13	a	a	DET
inlawrev-3979	2222	14	703	703	NUM
inlawrev-3979	2222	15	.	.	PUNCT
inlawrev-3979	2223	1	i	i	PRON
inlawrev-3979	2223	2	d.	d.	PROPN
inlawrev-3979	2223	3	at*2	at*2	PROPN
inlawrev-3979	2223	4	.	.	PUNCT
inlawrev-3979	2224	1	704	704	NUM
inlawrev-3979	2224	2	.	.	PUNCT
inlawrev-3979	2225	1	i	i	PRON
inlawrev-3979	2225	2	d.	d.	PROPN
inlawrev-3979	2225	3	705	705	NUM
inlawrev-3979	2225	4	.	.	PUNCT
inlawrev-3979	2226	1	i	i	PRON
inlawrev-3979	2226	2	d.	d.	PROPN
inlawrev-3979	2226	3	706	706	NUM
inlawrev-3979	2226	4	.	.	PUNCT
inlawrev-3979	2227	1	i	i	PRON
inlawrev-3979	2227	2	d.	d.	PROPN
inlawrev-3979	2227	3	at	at	ADP
inlawrev-3979	2227	4	*	*	PROPN
inlawrev-3979	2227	5	3	3	NUM
inlawrev-3979	2227	6	.	.	X
inlawrev-3979	2227	7	707	707	NUM
inlawrev-3979	2227	8	.	.	PUNCT
inlawrev-3979	2228	1	i	i	PRON
inlawrev-3979	2228	2	d.	d.	PROPN
inlawrev-3979	2228	3	708	708	NUM
inlawrev-3979	2228	4	.	.	PUNCT
inlawrev-3979	2229	1	i	i	PRON
inlawrev-3979	2229	2	d.	d.	PROPN
inlawrev-3979	2229	3	709	709	NUM
inlawrev-3979	2229	4	.	.	PUNCT
inlawrev-3979	2230	1	i	i	PRON
inlawrev-3979	2230	2	d.	d.	PROPN
inlawrev-3979	2230	3	710	710	NUM
inlawrev-3979	2230	4	.	.	PUNCT
inlawrev-3979	2231	1	i	i	PRON
inlawrev-3979	2231	2	d.	d.	PROPN
inlawrev-3979	2231	3	711	711	NUM
inlawrev-3979	2231	4	.	.	PUNCT
inlawrev-3979	2232	1	no	no	INTJ
inlawrev-3979	2232	2	.	.	NOUN
inlawrev-3979	2233	1	49	49	NUM
inlawrev-3979	2233	2	t	t	NOUN
inlawrev-3979	2233	3	1	1	NUM
inlawrev-3979	2233	4	0	0	NUM
inlawrev-3979	2233	5	-	-	SYM
inlawrev-3979	2233	6	06	06	NUM
inlawrev-3979	2233	7	11	11	NUM
inlawrev-3979	2233	8	-	-	PUNCT
inlawrev-3979	2233	9	ta100	ta100	NOUN
inlawrev-3979	2233	10	,	,	PUNCT
inlawrev-3979	2233	11	2007	2007	NUM
inlawrev-3979	2233	12	wl	wl	NOUN
inlawrev-3979	2233	13	2955738	2955738	NUM
inlawrev-3979	2233	14	(	(	PUNCT
inlawrev-3979	2233	15	ind	ind	NOUN
inlawrev-3979	2233	16	.	.	PUNCT
inlawrev-3979	2234	1	tax	tax	PROPN
inlawrev-3979	2234	2	ct	ct	PROPN
inlawrev-3979	2234	3	.	.	PUNCT
inlawrev-3979	2234	4	oct	oct	PROPN
inlawrev-3979	2234	5	.	.	PROPN
inlawrev-3979	2234	6	11	11	NUM
inlawrev-3979	2234	7	,	,	PUNCT
inlawrev-3979	2234	8	2007	2007	NUM
inlawrev-3979	2234	9	)	)	PUNCT
inlawrev-3979	2234	10	(	(	PUNCT
inlawrev-3979	2234	11	unpublished	unpublished	ADJ
inlawrev-3979	2234	12	table	table	NOUN
inlawrev-3979	2234	13	decision	decision	NOUN
inlawrev-3979	2234	14	)	)	PUNCT
inlawrev-3979	2234	15	.	.	PUNCT
inlawrev-3979	2235	1	712	712	NUM
inlawrev-3979	2235	2	.	.	PUNCT
inlawrev-3979	2236	1	i	i	PRON
inlawrev-3979	2236	2	d.	d.	VERB
inlawrev-3979	2236	3	at	at	ADP
inlawrev-3979	2236	4	*	*	PROPN
inlawrev-3979	2236	5	1	1	NUM
inlawrev-3979	2236	6	.	.	X
inlawrev-3979	2236	7	713	713	NUM
inlawrev-3979	2236	8	.	.	PUNCT
inlawrev-3979	2237	1	i	i	PRON
inlawrev-3979	2237	2	d.	d.	PROPN
inlawrev-3979	2237	3	714	714	NUM
inlawrev-3979	2237	4	.	.	PUNCT
inlawrev-3979	2238	1	id.3it*2	id.3it*2	NOUN
inlawrev-3979	2238	2	.	.	PUNCT
inlawrev-3979	2239	1	715	715	NUM
inlawrev-3979	2239	2	.	.	PUNCT
inlawrev-3979	2240	1	i	i	PRON
inlawrev-3979	2240	2	d.	d.	PROPN
inlawrev-3979	2240	3	2008	2008	NUM
inlawrev-3979	2240	4	]	]	PUNCT
inlawrev-3979	2240	5	tax	tax	NOUN
inlawrev-3979	2240	6	law	law	NOUN
inlawrev-3979	2240	7	1331	1331	NUM
inlawrev-3979	2240	8	required	require	VERB
inlawrev-3979	2240	9	public	public	ADJ
inlawrev-3979	2240	10	hearing	hearing	NOUN
inlawrev-3979	2240	11	were	be	AUX
inlawrev-3979	2240	12	met	meet	VERB
inlawrev-3979	2240	13	before	before	SCONJ
inlawrev-3979	2240	14	the	the	DET
inlawrev-3979	2240	15	value	value	NOUN
inlawrev-3979	2240	16	was	be	AUX
inlawrev-3979	2240	17	modified	modify	VERB
inlawrev-3979	2240	18	.	.	PUNCT
inlawrev-3979	2241	1	716	716	NUM
inlawrev-3979	2241	2	to	to	PART
inlawrev-3979	2241	3	succeed	succeed	VERB
inlawrev-3979	2241	4	in	in	ADP
inlawrev-3979	2241	5	their	their	PRON
inlawrev-3979	2241	6	claim	claim	NOUN
inlawrev-3979	2241	7	,	,	PUNCT
inlawrev-3979	2241	8	the	the	DET
inlawrev-3979	2241	9	dowells	dowell	NOUN
inlawrev-3979	2241	10	had	have	VERB
inlawrev-3979	2241	11	to	to	PART
inlawrev-3979	2241	12	either	either	CCONJ
inlawrev-3979	2241	13	demonstrate	demonstrate	VERB
inlawrev-3979	2241	14	that	that	SCONJ
inlawrev-3979	2241	15	the	the	DET
inlawrev-3979	2241	16	$	$	SYM
inlawrev-3979	2241	17	20	20	NUM
inlawrev-3979	2241	18	base	base	NOUN
inlawrev-3979	2241	19	rate	rate	NOUN
inlawrev-3979	2241	20	used	use	VERB
inlawrev-3979	2241	21	to	to	PART
inlawrev-3979	2241	22	assess	assess	VERB
inlawrev-3979	2241	23	their	their	PRON
inlawrev-3979	2241	24	property	property	NOUN
inlawrev-3979	2241	25	was	be	AUX
inlawrev-3979	2241	26	not	not	PART
inlawrev-3979	2241	27	the	the	DET
inlawrev-3979	2241	28	ptaboa	ptaboa	NOUN
inlawrev-3979	2241	29	's	's	PART
inlawrev-3979	2241	30	established	establish	VERB
inlawrev-3979	2241	31	final	final	ADJ
inlawrev-3979	2241	32	value	value	NOUN
inlawrev-3979	2241	33	or	or	CCONJ
inlawrev-3979	2241	34	that	that	SCONJ
inlawrev-3979	2241	35	the	the	DET
inlawrev-3979	2241	36	final	final	ADJ
inlawrev-3979	2241	37	established	establish	VERB
inlawrev-3979	2241	38	value	value	NOUN
inlawrev-3979	2241	39	was	be	AUX
inlawrev-3979	2241	40	the	the	DET
inlawrev-3979	2241	41	$	$	SYM
inlawrev-3979	2241	42	10	10	NUM
inlawrev-3979	2241	43	base	base	NOUN
inlawrev-3979	2241	44	rate	rate	NOUN
inlawrev-3979	2241	45	.	.	PUNCT
inlawrev-3979	2242	1	717	717	NUM
inlawrev-3979	2242	2	the	the	DET
inlawrev-3979	2242	3	dowells	dowell	NOUN
inlawrev-3979	2242	4	did	do	AUX
inlawrev-3979	2242	5	not	not	PART
inlawrev-3979	2242	6	establish	establish	VERB
inlawrev-3979	2242	7	either	either	PRON
inlawrev-3979	2242	8	of	of	ADP
inlawrev-3979	2242	9	these	these	DET
inlawrev-3979	2242	10	facts	fact	NOUN
inlawrev-3979	2242	11	.	.	PUNCT
inlawrev-3979	2243	1	718	718	NUM
inlawrev-3979	2243	2	in	in	ADP
inlawrev-3979	2243	3	contrast	contrast	NOUN
inlawrev-3979	2243	4	,	,	PUNCT
inlawrev-3979	2243	5	there	there	PRON
inlawrev-3979	2243	6	was	be	VERB
inlawrev-3979	2243	7	no	no	DET
inlawrev-3979	2243	8	evidence	evidence	NOUN
inlawrev-3979	2243	9	that	that	SCONJ
inlawrev-3979	2243	10	the	the	DET
inlawrev-3979	2243	11	form	form	NOUN
inlawrev-3979	2243	12	provided	provide	VERB
inlawrev-3979	2243	13	to	to	ADP
inlawrev-3979	2243	14	the	the	DET
inlawrev-3979	2243	15	dowells	dowell	NOUN
inlawrev-3979	2243	16	by	by	ADP
inlawrev-3979	2243	17	the	the	DET
inlawrev-3979	2243	18	assessor	assessor	NOUN
inlawrev-3979	2243	19	's	's	PART
inlawrev-3979	2243	20	office	office	NOUN
inlawrev-3979	2243	21	included	include	VERB
inlawrev-3979	2243	22	the	the	DET
inlawrev-3979	2243	23	final	final	ADJ
inlawrev-3979	2243	24	approved	approve	VERB
inlawrev-3979	2243	25	value	value	NOUN
inlawrev-3979	2243	26	.	.	PUNCT
inlawrev-3979	2244	1	719	719	NUM
inlawrev-3979	2244	2	there	there	PRON
inlawrev-3979	2244	3	was	be	VERB
inlawrev-3979	2244	4	,	,	PUNCT
inlawrev-3979	2244	5	however	however	ADV
inlawrev-3979	2244	6	,	,	PUNCT
inlawrev-3979	2244	7	an	an	DET
inlawrev-3979	2244	8	indication	indication	NOUN
inlawrev-3979	2244	9	that	that	SCONJ
inlawrev-3979	2244	10	the	the	DET
inlawrev-3979	2244	11	form	form	NOUN
inlawrev-3979	2244	12	listing	list	VERB
inlawrev-3979	2244	13	the	the	DET
inlawrev-3979	2244	14	$	$	SYM
inlawrev-3979	2244	15	10	10	NUM
inlawrev-3979	2244	16	base	base	NOUN
inlawrev-3979	2244	17	rate	rate	NOUN
inlawrev-3979	2244	18	was	be	AUX
inlawrev-3979	2244	19	the	the	DET
inlawrev-3979	2244	20	form	form	NOUN
inlawrev-3979	2244	21	submitted	submit	VERB
inlawrev-3979	2244	22	during	during	ADP
inlawrev-3979	2244	23	the	the	DET
inlawrev-3979	2244	24	land	land	NOUN
inlawrev-3979	2244	25	valuation	valuation	NOUN
inlawrev-3979	2244	26	process	process	NOUN
inlawrev-3979	2244	27	,	,	PUNCT
inlawrev-3979	2244	28	and	and	CCONJ
inlawrev-3979	2244	29	the	the	DET
inlawrev-3979	2244	30	dowells	dowell	NOUN
inlawrev-3979	2244	31	admitted	admit	VERB
inlawrev-3979	2244	32	there	there	PRON
inlawrev-3979	2244	33	had	have	AUX
inlawrev-3979	2244	34	been	be	AUX
inlawrev-3979	2244	35	a	a	DET
inlawrev-3979	2244	36	public	public	ADJ
inlawrev-3979	2244	37	hearing	hearing	NOUN
inlawrev-3979	2244	38	regarding	regard	VERB
inlawrev-3979	2244	39	the	the	DET
inlawrev-3979	2244	40	$	$	SYM
inlawrev-3979	2244	41	10	10	NUM
inlawrev-3979	2244	42	rate	rate	NOUN
inlawrev-3979	2244	43	.	.	PUNCT
inlawrev-3979	2245	1	720	720	NUM
inlawrev-3979	2245	2	because	because	SCONJ
inlawrev-3979	2245	3	the	the	DET
inlawrev-3979	2245	4	dowells	dowell	NOUN
inlawrev-3979	2245	5	did	do	AUX
inlawrev-3979	2245	6	not	not	PART
inlawrev-3979	2245	7	show	show	VERB
inlawrev-3979	2245	8	that	that	SCONJ
inlawrev-3979	2245	9	the	the	DET
inlawrev-3979	2245	10	$	$	SYM
inlawrev-3979	2245	11	20	20	NUM
inlawrev-3979	2245	12	value	value	NOUN
inlawrev-3979	2245	13	was	be	AUX
inlawrev-3979	2245	14	not	not	PART
inlawrev-3979	2245	15	the	the	DET
inlawrev-3979	2245	16	result	result	NOUN
inlawrev-3979	2245	17	of	of	ADP
inlawrev-3979	2245	18	a	a	DET
inlawrev-3979	2245	19	modification	modification	NOUN
inlawrev-3979	2245	20	by	by	ADP
inlawrev-3979	2245	21	the	the	DET
inlawrev-3979	2245	22	ptaboa	ptaboa	NOUN
inlawrev-3979	2245	23	as	as	ADP
inlawrev-3979	2245	24	part	part	NOUN
inlawrev-3979	2245	25	of	of	ADP
inlawrev-3979	2245	26	the	the	DET
inlawrev-3979	2245	27	land	land	NOUN
inlawrev-3979	2245	28	valuation	valuation	NOUN
inlawrev-3979	2245	29	process	process	NOUN
inlawrev-3979	2245	30	.	.	PUNCT
inlawrev-3979	2246	1	consequently	consequently	ADV
inlawrev-3979	2246	2	,	,	PUNCT
inlawrev-3979	2246	3	the	the	DET
inlawrev-3979	2246	4	dowells	dowell	NOUN
inlawrev-3979	2246	5	have	have	AUX
inlawrev-3979	2246	6	neither	neither	CCONJ
inlawrev-3979	2246	7	demonstrated	demonstrate	VERB
inlawrev-3979	2246	8	that	that	SCONJ
inlawrev-3979	2246	9	the	the	DET
inlawrev-3979	2246	10	neighborhood	neighborhood	NOUN
inlawrev-3979	2246	11	valuation	valuation	NOUN
inlawrev-3979	2246	12	form	form	NOUN
inlawrev-3979	2246	13	with	with	ADP
inlawrev-3979	2246	14	the	the	DET
inlawrev-3979	2246	15	$	$	SYM
inlawrev-3979	2246	16	10	10	NUM
inlawrev-3979	2246	17	base	base	NOUN
inlawrev-3979	2246	18	rate	rate	NOUN
inlawrev-3979	2246	19	was	be	AUX
inlawrev-3979	2246	20	the	the	DET
inlawrev-3979	2246	21	final	final	ADJ
inlawrev-3979	2246	22	value	value	NOUN
inlawrev-3979	2246	23	as	as	SCONJ
inlawrev-3979	2246	24	approved	approve	VERB
inlawrev-3979	2246	25	by	by	ADP
inlawrev-3979	2246	26	the	the	DET
inlawrev-3979	2246	27	ptaboa	ptaboa	NOUN
inlawrev-3979	2246	28	,	,	PUNCT
inlawrev-3979	2246	29	nor	nor	CCONJ
inlawrev-3979	2246	30	that	that	SCONJ
inlawrev-3979	2246	31	the	the	DET
inlawrev-3979	2246	32	form	form	NOUN
inlawrev-3979	2246	33	with	with	ADP
inlawrev-3979	2246	34	the	the	DET
inlawrev-3979	2246	35	$	$	SYM
inlawrev-3979	2246	36	20	20	NUM
inlawrev-3979	2246	37	base	base	NOUN
inlawrev-3979	2246	38	rate	rate	NOUN
inlawrev-3979	2246	39	was	be	AUX
inlawrev-3979	2246	40	not	not	PART
inlawrev-3979	2246	41	the	the	DET
inlawrev-3979	2246	42	final	final	ADJ
inlawrev-3979	2246	43	value	value	NOUN
inlawrev-3979	2246	44	.	.	PUNCT
inlawrev-3979	2247	1	721	721	NUM
inlawrev-3979	2247	2	subsequently	subsequently	ADV
inlawrev-3979	2247	3	,	,	PUNCT
inlawrev-3979	2247	4	the	the	DET
inlawrev-3979	2247	5	btr	btr	PROPN
inlawrev-3979	2247	6	's	's	PART
inlawrev-3979	2247	7	final	final	ADJ
inlawrev-3979	2247	8	determination	determination	NOUN
inlawrev-3979	2247	9	was	be	AUX
inlawrev-3979	2247	10	affirmed.722	affirmed.722	NUM
inlawrev-3979	2247	11	a	a	DET
inlawrev-3979	2247	12	factually	factually	ADV
inlawrev-3979	2247	13	similar	similar	ADJ
inlawrev-3979	2247	14	appeal	appeal	NOUN
inlawrev-3979	2247	15	based	base	VERB
inlawrev-3979	2247	16	on	on	ADP
inlawrev-3979	2247	17	the	the	DET
inlawrev-3979	2247	18	same	same	ADJ
inlawrev-3979	2247	19	arguments	argument	NOUN
inlawrev-3979	2247	20	was	be	AUX
inlawrev-3979	2247	21	also	also	ADV
inlawrev-3979	2247	22	made	make	VERB
inlawrev-3979	2247	23	in	in	ADP
inlawrev-3979	2247	24	the	the	DET
inlawrev-3979	2247	25	case	case	NOUN
inlawrev-3979	2247	26	of	of	ADP
inlawrev-3979	2247	27	miller	miller	PROPN
inlawrev-3979	2247	28	v.	v.	PROPN
inlawrev-3979	2247	29	washington	washington	PROPN
inlawrev-3979	2247	30	township	township	PROPN
inlawrev-3979	2247	31	assessor	assessor	NOUN
inlawrev-3979	2247	32	.	.	PUNCT
inlawrev-3979	2248	1	123	123	NUM
inlawrev-3979	2248	2	the	the	DET
inlawrev-3979	2248	3	tax	tax	NOUN
inlawrev-3979	2248	4	court	court	NOUN
inlawrev-3979	2248	5	decided	decide	VERB
inlawrev-3979	2248	6	both	both	DET
inlawrev-3979	2248	7	cases	case	NOUN
inlawrev-3979	2248	8	on	on	ADP
inlawrev-3979	2248	9	the	the	DET
inlawrev-3979	2248	10	same	same	ADJ
inlawrev-3979	2248	11	date	date	NOUN
inlawrev-3979	2248	12	and	and	CCONJ
inlawrev-3979	2248	13	came	come	VERB
inlawrev-3979	2248	14	to	to	ADP
inlawrev-3979	2248	15	the	the	DET
inlawrev-3979	2248	16	same	same	ADJ
inlawrev-3979	2248	17	conclusion	conclusion	NOUN
inlawrev-3979	2248	18	in	in	ADP
inlawrev-3979	2248	19	both	both	DET
inlawrev-3979	2248	20	cases	case	NOUN
inlawrev-3979	2248	21	.	.	PUNCT
inlawrev-3979	2249	1	724	724	NUM
inlawrev-3979	2249	2	26	26	NUM
inlawrev-3979	2249	3	.	.	PUNCT
inlawrev-3979	2250	1	first	first	PROPN
inlawrev-3979	2250	2	bank	bank	PROPN
inlawrev-3979	2250	3	v.	v.	ADP
inlawrev-3979	2250	4	department	department	PROPN
inlawrev-3979	2250	5	of	of	ADP
inlawrev-3979	2250	6	local	local	ADJ
inlawrev-3979	2250	7	government	government	NOUN
inlawrev-3979	2250	8	finance	finance	NOUN
inlawrev-3979	2250	9	.	.	PUNCT
inlawrev-3979	2251	1	725	725	NUM
inlawrev-3979	2251	2	—	—	PUNCT
inlawrev-3979	2251	3	first	first	ADJ
inlawrev-3979	2251	4	bank	bank	NOUN
inlawrev-3979	2251	5	of	of	ADP
inlawrev-3979	2251	6	whiting	whiting	NOUN
inlawrev-3979	2251	7	trust	trust	NOUN
inlawrev-3979	2251	8	no	no	INTJ
inlawrev-3979	2251	9	.	.	PROPN
inlawrev-3979	2251	10	1857	1857	NUM
inlawrev-3979	2251	11	,	,	PUNCT
inlawrev-3979	2251	12	along	along	ADP
inlawrev-3979	2251	13	with	with	ADP
inlawrev-3979	2251	14	several	several	ADJ
inlawrev-3979	2251	15	other	other	ADJ
inlawrev-3979	2251	16	petitioners	petitioner	NOUN
inlawrev-3979	2251	17	,	,	PUNCT
inlawrev-3979	2251	18	initiated	initiate	VERB
inlawrev-3979	2251	19	this	this	DET
inlawrev-3979	2251	20	appeal	appeal	NOUN
inlawrev-3979	2251	21	on	on	ADP
inlawrev-3979	2251	22	august	august	PROPN
inlawrev-3979	2251	23	14	14	NUM
inlawrev-3979	2251	24	,	,	PUNCT
inlawrev-3979	2251	25	2006	2006	NUM
inlawrev-3979	2251	26	,	,	PUNCT
inlawrev-3979	2251	27	challenging	challenge	VERB
inlawrev-3979	2251	28	the	the	DET
inlawrev-3979	2251	29	2002	2002	NUM
inlawrev-3979	2251	30	valuation	valuation	NOUN
inlawrev-3979	2251	31	of	of	ADP
inlawrev-3979	2251	32	their	their	PRON
inlawrev-3979	2251	33	real	real	ADJ
inlawrev-3979	2251	34	property	property	NOUN
inlawrev-3979	2251	35	located	locate	VERB
inlawrev-3979	2251	36	in	in	ADP
inlawrev-3979	2251	37	lake	lake	PROPN
inlawrev-3979	2251	38	county	county	PROPN
inlawrev-3979	2251	39	,	,	PUNCT
inlawrev-3979	2251	40	indiana	indiana	PROPN
inlawrev-3979	2251	41	.	.	PUNCT
inlawrev-3979	2252	1	726	726	NUM
inlawrev-3979	2252	2	the	the	DET
inlawrev-3979	2252	3	properties	property	NOUN
inlawrev-3979	2252	4	at	at	ADP
inlawrev-3979	2252	5	issue	issue	NOUN
inlawrev-3979	2252	6	were	be	AUX
inlawrev-3979	2252	7	condominium	condominium	NOUN
inlawrev-3979	2252	8	units	unit	NOUN
inlawrev-3979	2252	9	located	locate	VERB
inlawrev-3979	2252	10	in	in	ADP
inlawrev-3979	2252	11	a	a	DET
inlawrev-3979	2252	12	complex	complex	ADJ
inlawrev-3979	2252	13	named	name	VERB
inlawrev-3979	2252	14	cedar	cedar	NOUN
inlawrev-3979	2252	15	point	point	NOUN
inlawrev-3979	2252	16	.	.	PUNCT
inlawrev-3979	2253	1	727	727	NUM
inlawrev-3979	2253	2	the	the	DET
inlawrev-3979	2253	3	petitioners	petitioner	NOUN
inlawrev-3979	2253	4	argued	argue	VERB
inlawrev-3979	2253	5	on	on	ADP
inlawrev-3979	2253	6	appeal	appeal	NOUN
inlawrev-3979	2253	7	that	that	SCONJ
inlawrev-3979	2253	8	the	the	DET
inlawrev-3979	2253	9	market	market	NOUN
inlawrev-3979	2253	10	value	value	NOUN
inlawrev-3979	2253	11	-	-	PUNCT
inlawrev-3979	2253	12	in	in	ADP
inlawrev-3979	2253	13	-	-	PUNCT
inlawrev-3979	2253	14	use	use	NOUN
inlawrev-3979	2253	15	of	of	ADP
inlawrev-3979	2253	16	their	their	PRON
inlawrev-3979	2253	17	condominium	condominium	NOUN
inlawrev-3979	2253	18	units	unit	NOUN
inlawrev-3979	2253	19	was	be	AUX
inlawrev-3979	2253	20	not	not	PART
inlawrev-3979	2253	21	accurately	accurately	ADV
inlawrev-3979	2253	22	reflected	reflect	VERB
inlawrev-3979	2253	23	in	in	ADP
inlawrev-3979	2253	24	the	the	DET
inlawrev-3979	2253	25	,	,	PUNCT
inlawrev-3979	2253	26	units	unit	NOUN
inlawrev-3979	2253	27	'	'	PART
inlawrev-3979	2253	28	assessed	assess	VERB
inlawrev-3979	2253	29	values	value	NOUN
inlawrev-3979	2253	30	,	,	PUNCT
inlawrev-3979	2253	31	because	because	SCONJ
inlawrev-3979	2253	32	the	the	DET
inlawrev-3979	2253	33	units	unit	NOUN
inlawrev-3979	2253	34	were	be	AUX
inlawrev-3979	2253	35	not	not	PART
inlawrev-3979	2253	36	assessed	assess	VERB
inlawrev-3979	2253	37	according	accord	VERB
inlawrev-3979	2253	38	to	to	ADP
inlawrev-3979	2253	39	their	their	PRON
inlawrev-3979	2253	40	current	current	ADJ
inlawrev-3979	2253	41	use	use	NOUN
inlawrev-3979	2253	42	as	as	ADP
inlawrev-3979	2253	43	apartments	apartment	NOUN
inlawrev-3979	2253	44	.	.	PUNCT
inlawrev-3979	2254	1	728	728	NUM
inlawrev-3979	2254	2	to	to	PART
inlawrev-3979	2254	3	support	support	VERB
inlawrev-3979	2254	4	their	their	PRON
inlawrev-3979	2254	5	argument	argument	NOUN
inlawrev-3979	2254	6	,	,	PUNCT
inlawrev-3979	2254	7	at	at	ADP
inlawrev-3979	2254	8	the	the	DET
inlawrev-3979	2254	9	btr	btr	PROPN
inlawrev-3979	2254	10	hearing	hear	VERB
inlawrev-3979	2254	11	the	the	DET
inlawrev-3979	2254	12	petitioners	petitioner	NOUN
inlawrev-3979	2254	13	provided	provide	VERB
inlawrev-3979	2254	14	an	an	DET
inlawrev-3979	2254	15	appraisal	appraisal	NOUN
inlawrev-3979	2254	16	conducted	conduct	VERB
inlawrev-3979	2254	17	by	by	ADP
inlawrev-3979	2254	18	a	a	DET
inlawrev-3979	2254	19	certified	certify	VERB
inlawrev-3979	2254	20	general	general	ADJ
inlawrev-3979	2254	21	real	real	ADJ
inlawrev-3979	2254	22	estate	estate	NOUN
inlawrev-3979	2254	23	appraiser	appraiser	NOUN
inlawrev-3979	2254	24	who	who	PRON
inlawrev-3979	2254	25	used	use	VERB
inlawrev-3979	2254	26	the	the	DET
inlawrev-3979	2254	27	income	income	NOUN
inlawrev-3979	2254	28	capitalization	capitalization	NOUN
inlawrev-3979	2254	29	approach	approach	NOUN
inlawrev-3979	2254	30	to	to	ADP
inlawrev-3979	2254	31	716	716	NUM
inlawrev-3979	2254	32	.	.	PUNCT
inlawrev-3979	2255	1	i	i	PRON
inlawrev-3979	2255	2	d.	d.	PROPN
inlawrev-3979	2255	3	717	717	NUM
inlawrev-3979	2255	4	.	.	PUNCT
inlawrev-3979	2256	1	i	i	PRON
inlawrev-3979	2256	2	d.	d.	PROPN
inlawrev-3979	2256	3	at*l	at*l	PROPN
inlawrev-3979	2256	4	.	.	PUNCT
inlawrev-3979	2257	1	718	718	NUM
inlawrev-3979	2257	2	.	.	PUNCT
inlawrev-3979	2258	1	i	i	PRON
inlawrev-3979	2258	2	d.	d.	PROPN
inlawrev-3979	2258	3	at*2	at*2	PROPN
inlawrev-3979	2258	4	.	.	PUNCT
inlawrev-3979	2259	1	719	719	NUM
inlawrev-3979	2259	2	.	.	PUNCT
inlawrev-3979	2260	1	i	i	PRON
inlawrev-3979	2260	2	d.	d.	PROPN
inlawrev-3979	2260	3	720	720	NUM
inlawrev-3979	2260	4	.	.	PUNCT
inlawrev-3979	2261	1	i	i	PRON
inlawrev-3979	2261	2	d.	d.	PROPN
inlawrev-3979	2261	3	721	721	NUM
inlawrev-3979	2261	4	.	.	PUNCT
inlawrev-3979	2262	1	i	i	PRON
inlawrev-3979	2262	2	d.	d.	PROPN
inlawrev-3979	2262	3	722	722	NUM
inlawrev-3979	2262	4	.	.	PUNCT
inlawrev-3979	2263	1	i	i	PRON
inlawrev-3979	2263	2	d.	d.	VERB
inlawrev-3979	2263	3	at	at	ADP
inlawrev-3979	2263	4	*	*	PROPN
inlawrev-3979	2263	5	3	3	NUM
inlawrev-3979	2263	6	.	.	NOUN
inlawrev-3979	2263	7	723	723	NUM
inlawrev-3979	2263	8	.	.	PUNCT
inlawrev-3979	2264	1	no	no	INTJ
inlawrev-3979	2264	2	.	.	NOUN
inlawrev-3979	2264	3	49t10	49t10	NUM
inlawrev-3979	2264	4	-	-	PUNCT
inlawrev-3979	2264	5	061	061	NUM
inlawrev-3979	2264	6	l	l	NOUN
inlawrev-3979	2264	7	-	-	PUNCT
inlawrev-3979	2264	8	ta-101	ta-101	NOUN
inlawrev-3979	2264	9	,	,	PUNCT
inlawrev-3979	2264	10	2007	2007	NUM
inlawrev-3979	2264	11	wl	wl	SYM
inlawrev-3979	2264	12	2955734	2955734	NUM
inlawrev-3979	2264	13	(	(	PUNCT
inlawrev-3979	2264	14	ind	ind	NOUN
inlawrev-3979	2264	15	.	.	PUNCT
inlawrev-3979	2265	1	tax	tax	PROPN
inlawrev-3979	2265	2	ct	ct	PROPN
inlawrev-3979	2265	3	.	.	PUNCT
inlawrev-3979	2265	4	oct	oct	PROPN
inlawrev-3979	2265	5	.	.	PROPN
inlawrev-3979	2265	6	11	11	NUM
inlawrev-3979	2265	7	,	,	PUNCT
inlawrev-3979	2265	8	2007	2007	NUM
inlawrev-3979	2265	9	)	)	PUNCT
inlawrev-3979	2265	10	(	(	PUNCT
inlawrev-3979	2265	11	unpublished	unpublished	ADJ
inlawrev-3979	2265	12	table	table	NOUN
inlawrev-3979	2265	13	decision	decision	NOUN
inlawrev-3979	2265	14	)	)	PUNCT
inlawrev-3979	2265	15	.	.	PUNCT
inlawrev-3979	2266	1	724	724	X
inlawrev-3979	2266	2	.	.	PUNCT
inlawrev-3979	2266	3	see	see	VERB
inlawrev-3979	2266	4	i	i	PRON
inlawrev-3979	2266	5	d.	d.	PROPN
inlawrev-3979	2266	6	at	at	ADP
inlawrev-3979	2266	7	*	*	PROPN
inlawrev-3979	2266	8	2	2	NUM
inlawrev-3979	2266	9	.	.	PUNCT
inlawrev-3979	2267	1	725	725	NUM
inlawrev-3979	2267	2	.	.	PUNCT
inlawrev-3979	2268	1	no	no	INTJ
inlawrev-3979	2268	2	.	.	NOUN
inlawrev-3979	2268	3	49t10	49t10	NUM
inlawrev-3979	2268	4	-	-	PUNCT
inlawrev-3979	2268	5	0608	0608	NUM
inlawrev-3979	2268	6	-	-	PUNCT
inlawrev-3979	2268	7	ta-75	ta-75	NUM
inlawrev-3979	2268	8	,	,	PUNCT
inlawrev-3979	2268	9	2007	2007	NUM
inlawrev-3979	2268	10	wl	wl	NOUN
inlawrev-3979	2268	11	4151846	4151846	NUM
inlawrev-3979	2268	12	(	(	PUNCT
inlawrev-3979	2268	13	ind	ind	NOUN
inlawrev-3979	2268	14	.	.	PUNCT
inlawrev-3979	2269	1	tax	tax	PROPN
inlawrev-3979	2269	2	ct	ct	PROPN
inlawrev-3979	2269	3	.	.	PUNCT
inlawrev-3979	2270	1	nov	nov	PROPN
inlawrev-3979	2270	2	.	.	PROPN
inlawrev-3979	2270	3	26	26	NUM
inlawrev-3979	2270	4	,	,	PUNCT
inlawrev-3979	2270	5	2007	2007	NUM
inlawrev-3979	2270	6	)	)	PUNCT
inlawrev-3979	2270	7	(	(	PUNCT
inlawrev-3979	2270	8	unpublished	unpublished	ADJ
inlawrev-3979	2270	9	table	table	NOUN
inlawrev-3979	2270	10	decision	decision	NOUN
inlawrev-3979	2270	11	)	)	PUNCT
inlawrev-3979	2270	12	.	.	PUNCT
inlawrev-3979	2271	1	726	726	X
inlawrev-3979	2271	2	.	.	PUNCT
inlawrev-3979	2272	1	i	i	PRON
inlawrev-3979	2272	2	d.	d.	PROPN
inlawrev-3979	2272	3	at	at	ADP
inlawrev-3979	2272	4	n.	n.	PROPN
inlawrev-3979	2272	5	727	727	NUM
inlawrev-3979	2272	6	.	.	PUNCT
inlawrev-3979	2273	1	i	i	PRON
inlawrev-3979	2273	2	d.	d.	PROPN
inlawrev-3979	2273	3	728	728	NUM
inlawrev-3979	2273	4	.	.	PUNCT
inlawrev-3979	2274	1	i	i	PRON
inlawrev-3979	2274	2	d.	d.	PROPN
inlawrev-3979	2274	3	at*2	at*2	PROPN
inlawrev-3979	2274	4	.	.	PUNCT
inlawrev-3979	2275	1	1332	1332	NUM
inlawrev-3979	2275	2	indiana	indiana	NOUN
inlawrev-3979	2275	3	law	law	PROPN
inlawrev-3979	2275	4	review	review	NOUN
inlawrev-3979	2276	1	[	[	X
inlawrev-3979	2276	2	vol	vol	NOUN
inlawrev-3979	2276	3	.	.	NOUN
inlawrev-3979	2276	4	4	4	NUM
inlawrev-3979	2276	5	1	1	NUM
inlawrev-3979	2276	6	:	:	SYM
inlawrev-3979	2276	7	1	1	NUM
inlawrev-3979	2276	8	27	27	NUM
inlawrev-3979	2276	9	1	1	NUM
inlawrev-3979	2276	10	value	value	NOUN
inlawrev-3979	2276	11	the	the	DET
inlawrev-3979	2276	12	complex	complex	NOUN
inlawrev-3979	2276	13	.	.	PUNCT
inlawrev-3979	2277	1	729	729	NUM
inlawrev-3979	2277	2	the	the	DET
inlawrev-3979	2277	3	properties	property	NOUN
inlawrev-3979	2277	4	were	be	AUX
inlawrev-3979	2277	5	valued	value	VERB
inlawrev-3979	2277	6	as	as	ADP
inlawrev-3979	2277	7	of	of	ADP
inlawrev-3979	2277	8	april	april	PROPN
inlawrev-3979	2277	9	1999	1999	NUM
inlawrev-3979	2277	10	.	.	PUNCT
inlawrev-3979	2278	1	730	730	NUM
inlawrev-3979	2278	2	the	the	DET
inlawrev-3979	2278	3	appraiser	appraiser	NOUN
inlawrev-3979	2278	4	"	"	PUNCT
inlawrev-3979	2278	5	opined	opine	VERB
inlawrev-3979	2278	6	that	that	SCONJ
inlawrev-3979	2278	7	the	the	DET
inlawrev-3979	2278	8	january	january	PROPN
inlawrev-3979	2278	9	1	1	NUM
inlawrev-3979	2278	10	values	value	NOUN
inlawrev-3979	2278	11	would	would	AUX
inlawrev-3979	2278	12	'	'	AUX
inlawrev-3979	2278	13	probably	probably	ADV
inlawrev-3979	2278	14	not	not	PART
inlawrev-3979	2278	15	'	'	PUNCT
inlawrev-3979	2278	16	have	have	AUX
inlawrev-3979	2278	17	been	be	AUX
inlawrev-3979	2278	18	any	any	ADV
inlawrev-3979	2278	19	different	different	ADJ
inlawrev-3979	2278	20	than	than	ADP
inlawrev-3979	2278	21	the	the	DET
inlawrev-3979	2278	22	april	april	PROPN
inlawrev-3979	2278	23	1	1	NUM
inlawrev-3979	2278	24	values	value	NOUN
inlawrev-3979	2278	25	.	.	PUNCT
inlawrev-3979	2278	26	"	"	PUNCT
inlawrev-3979	2279	1	731	731	NUM
inlawrev-3979	2279	2	the	the	DET
inlawrev-3979	2279	3	tax	tax	NOUN
inlawrev-3979	2279	4	court	court	NOUN
inlawrev-3979	2279	5	held	hold	VERB
inlawrev-3979	2279	6	the	the	DET
inlawrev-3979	2279	7	petitioners	petitioner	NOUN
inlawrev-3979	2279	8	failed	fail	VERB
inlawrev-3979	2279	9	to	to	PART
inlawrev-3979	2279	10	prima	prima	VERB
inlawrev-3979	2279	11	facie	facie	PROPN
inlawrev-3979	2279	12	establish	establish	VERB
inlawrev-3979	2279	13	that	that	SCONJ
inlawrev-3979	2279	14	their	their	PRON
inlawrev-3979	2279	15	assessments	assessment	NOUN
inlawrev-3979	2279	16	were	be	AUX
inlawrev-3979	2279	17	improper	improper	ADJ
inlawrev-3979	2279	18	,	,	PUNCT
inlawrev-3979	2279	19	because	because	SCONJ
inlawrev-3979	2279	20	the	the	DET
inlawrev-3979	2279	21	peitioners	peitioner	NOUN
inlawrev-3979	2279	22	provided	provide	VERB
inlawrev-3979	2279	23	no	no	DET
inlawrev-3979	2279	24	probative	probative	ADJ
inlawrev-3979	2279	25	evidence	evidence	NOUN
inlawrev-3979	2279	26	regarding	regard	VERB
inlawrev-3979	2279	27	how	how	SCONJ
inlawrev-3979	2279	28	the	the	DET
inlawrev-3979	2279	29	april	april	PROPN
inlawrev-3979	2279	30	1	1	NUM
inlawrev-3979	2279	31	values	value	NOUN
inlawrev-3979	2279	32	related	relate	VERB
inlawrev-3979	2279	33	to	to	ADP
inlawrev-3979	2279	34	the	the	DET
inlawrev-3979	2279	35	january	january	PROPN
inlawrev-3979	2279	36	1	1	NUM
inlawrev-3979	2279	37	values	value	NOUN
inlawrev-3979	2279	38	of	of	ADP
inlawrev-3979	2279	39	the	the	DET
inlawrev-3979	2279	40	properties	property	NOUN
inlawrev-3979	2279	41	.	.	PUNCT
inlawrev-3979	2280	1	732	732	NUM
inlawrev-3979	2280	2	regardless	regardless	ADV
inlawrev-3979	2280	3	of	of	ADP
inlawrev-3979	2280	4	the	the	DET
inlawrev-3979	2280	5	fact	fact	NOUN
inlawrev-3979	2280	6	the	the	DET
inlawrev-3979	2280	7	appraiser	appraiser	NOUN
inlawrev-3979	2280	8	was	be	AUX
inlawrev-3979	2280	9	an	an	DET
inlawrev-3979	2280	10	expert	expert	ADJ
inlawrev-3979	2280	11	witness	witness	NOUN
inlawrev-3979	2280	12	,	,	PUNCT
inlawrev-3979	2280	13	his	his	PRON
inlawrev-3979	2280	14	statements	statement	NOUN
inlawrev-3979	2280	15	were	be	AUX
inlawrev-3979	2280	16	merely	merely	ADV
inlawrev-3979	2280	17	conclusory	conclusory	ADJ
inlawrev-3979	2280	18	and	and	CCONJ
inlawrev-3979	2280	19	were	be	AUX
inlawrev-3979	2280	20	not	not	PART
inlawrev-3979	2280	21	sufficient	sufficient	ADJ
inlawrev-3979	2280	22	to	to	PART
inlawrev-3979	2280	23	relate	relate	VERB
inlawrev-3979	2280	24	the	the	DET
inlawrev-3979	2280	25	two	two	NUM
inlawrev-3979	2280	26	values	value	NOUN
inlawrev-3979	2280	27	together	together	ADV
inlawrev-3979	2280	28	because	because	SCONJ
inlawrev-3979	2280	29	no	no	DET
inlawrev-3979	2280	30	explanation	explanation	NOUN
inlawrev-3979	2280	31	was	be	AUX
inlawrev-3979	2280	32	offered	offer	VERB
inlawrev-3979	2280	33	.	.	PUNCT
inlawrev-3979	2281	1	733	733	NUM
inlawrev-3979	2281	2	b.	b.	PROPN
inlawrev-3979	2281	3	personal	personal	ADJ
inlawrev-3979	2281	4	property	property	NOUN
inlawrev-3979	2281	5	tax	tax	NOUN
inlawrev-3979	2281	6	:	:	PUNCT
inlawrev-3979	2281	7	perdue	perdue	ADJ
inlawrev-3979	2281	8	farms	farms	PROPN
inlawrev-3979	2281	9	,	,	PUNCT
inlawrev-3979	2281	10	inc	inc	PROPN
inlawrev-3979	2281	11	.	.	PROPN
inlawrev-3979	2282	1	v.	v.	PROPN
inlawrev-3979	2282	2	boone	boone	PROPN
inlawrev-3979	2282	3	township	township	PROPN
inlawrev-3979	2282	4	assessor	assessor	NOUN
inlawrev-3979	2282	5	734	734	NUM
inlawrev-3979	2282	6	perdue	perdue	ADJ
inlawrev-3979	2282	7	farms	farm	NOUN
inlawrev-3979	2282	8	,	,	PUNCT
inlawrev-3979	2282	9	inc	inc	PROPN
inlawrev-3979	2282	10	.	.	PROPN
inlawrev-3979	2282	11	(	(	PUNCT
inlawrev-3979	2282	12	"	"	PUNCT
inlawrev-3979	2282	13	perdue	perdue	ADJ
inlawrev-3979	2282	14	"	"	PUNCT
inlawrev-3979	2282	15	)	)	PUNCT
inlawrev-3979	2282	16	initiated	initiate	VERB
inlawrev-3979	2282	17	this	this	DET
inlawrev-3979	2282	18	action	action	NOUN
inlawrev-3979	2282	19	on	on	ADP
inlawrev-3979	2282	20	july	july	PROPN
inlawrev-3979	2282	21	7	7	NUM
inlawrev-3979	2282	22	,	,	PUNCT
inlawrev-3979	2282	23	2006	2006	NUM
inlawrev-3979	2282	24	,	,	PUNCT
inlawrev-3979	2282	25	appealing	appeal	VERB
inlawrev-3979	2282	26	thirteen	thirteen	NUM
inlawrev-3979	2282	27	btr	btr	PROPN
inlawrev-3979	2282	28	final	final	ADJ
inlawrev-3979	2282	29	determinations	determination	NOUN
inlawrev-3979	2282	30	denying	deny	VERB
inlawrev-3979	2282	31	its	its	PRON
inlawrev-3979	2282	32	requests	request	NOUN
inlawrev-3979	2282	33	for	for	ADP
inlawrev-3979	2282	34	personal	personal	ADJ
inlawrev-3979	2282	35	property	property	NOUN
inlawrev-3979	2282	36	tax	tax	NOUN
inlawrev-3979	2282	37	inventory	inventory	NOUN
inlawrev-3979	2282	38	exemptions	exemption	NOUN
inlawrev-3979	2282	39	for	for	ADP
inlawrev-3979	2282	40	the	the	DET
inlawrev-3979	2282	41	2003	2003	NUM
inlawrev-3979	2282	42	tax	tax	NOUN
inlawrev-3979	2282	43	year	year	NOUN
inlawrev-3979	2282	44	for	for	ADP
inlawrev-3979	2282	45	turkeys	turkey	NOUN
inlawrev-3979	2282	46	located	locate	VERB
inlawrev-3979	2282	47	at	at	ADP
inlawrev-3979	2282	48	its	its	PRON
inlawrev-3979	2282	49	dubois	dubois	PROPN
inlawrev-3979	2282	50	county	county	PROPN
inlawrev-3979	2282	51	,	,	PUNCT
inlawrev-3979	2282	52	indiana	indiana	PROPN
inlawrev-3979	2282	53	,	,	PUNCT
inlawrev-3979	2282	54	growing	grow	VERB
inlawrev-3979	2282	55	facilities	facility	NOUN
inlawrev-3979	2282	56	.	.	PUNCT
inlawrev-3979	2283	1	735	735	NUM
inlawrev-3979	2283	2	perdue	perdue	NOUN
inlawrev-3979	2283	3	,	,	PUNCT
inlawrev-3979	2283	4	which	which	PRON
inlawrev-3979	2283	5	is	be	AUX
inlawrev-3979	2283	6	incorporated	incorporate	VERB
inlawrev-3979	2283	7	in	in	ADP
inlawrev-3979	2283	8	maryland	maryland	NOUN
inlawrev-3979	2283	9	,	,	PUNCT
inlawrev-3979	2283	10	is	be	AUX
inlawrev-3979	2283	11	engaged	engage	VERB
inlawrev-3979	2283	12	in	in	ADP
inlawrev-3979	2283	13	the	the	DET
inlawrev-3979	2283	14	business	business	NOUN
inlawrev-3979	2283	15	of	of	ADP
inlawrev-3979	2283	16	turkey	turkey	NOUN
inlawrev-3979	2283	17	production	production	NOUN
inlawrev-3979	2283	18	in	in	ADP
inlawrev-3979	2283	19	indiana	indiana	PROPN
inlawrev-3979	2283	20	.	.	PUNCT
inlawrev-3979	2284	1	736	736	NUM
inlawrev-3979	2284	2	this	this	DET
inlawrev-3979	2284	3	turkey	turkey	NOUN
inlawrev-3979	2284	4	production	production	NOUN
inlawrev-3979	2284	5	business	business	NOUN
inlawrev-3979	2284	6	takes	take	VERB
inlawrev-3979	2284	7	place	place	NOUN
inlawrev-3979	2284	8	throughout	throughout	ADP
inlawrev-3979	2284	9	the	the	DET
inlawrev-3979	2284	10	state	state	NOUN
inlawrev-3979	2284	11	.	.	PUNCT
inlawrev-3979	2285	1	the	the	DET
inlawrev-3979	2285	2	turkeys	turkey	NOUN
inlawrev-3979	2285	3	are	be	AUX
inlawrev-3979	2285	4	bred	breed	VERB
inlawrev-3979	2285	5	in	in	ADP
inlawrev-3979	2285	6	lebanon	lebanon	PROPN
inlawrev-3979	2285	7	,	,	PUNCT
inlawrev-3979	2285	8	indiana	indiana	PROPN
inlawrev-3979	2285	9	,	,	PUNCT
inlawrev-3979	2285	10	the	the	DET
inlawrev-3979	2285	11	eggs	egg	NOUN
inlawrev-3979	2285	12	are	be	AUX
inlawrev-3979	2285	13	shipped	ship	VERB
inlawrev-3979	2285	14	to	to	ADP
inlawrev-3979	2285	15	a	a	DET
inlawrev-3979	2285	16	hatchery	hatchery	NOUN
inlawrev-3979	2285	17	in	in	ADP
inlawrev-3979	2285	18	vincennes	vincennes	PROPN
inlawrev-3979	2285	19	,	,	PUNCT
inlawrev-3979	2285	20	indiana	indiana	PROPN
inlawrev-3979	2285	21	,	,	PUNCT
inlawrev-3979	2285	22	and	and	CCONJ
inlawrev-3979	2285	23	then	then	ADV
inlawrev-3979	2285	24	some	some	PRON
inlawrev-3979	2285	25	of	of	ADP
inlawrev-3979	2285	26	the	the	DET
inlawrev-3979	2285	27	baby	baby	NOUN
inlawrev-3979	2285	28	turkeys	turkey	NOUN
inlawrev-3979	2285	29	(	(	PUNCT
inlawrev-3979	2285	30	poults	poult	NOUN
inlawrev-3979	2285	31	)	)	PUNCT
inlawrev-3979	2285	32	are	be	AUX
inlawrev-3979	2285	33	shipped	ship	VERB
inlawrev-3979	2285	34	to	to	ADP
inlawrev-3979	2285	35	facilities	facility	NOUN
inlawrev-3979	2285	36	in	in	ADP
inlawrev-3979	2285	37	dubois	dubois	PROPN
inlawrev-3979	2285	38	county	county	NOUN
inlawrev-3979	2285	39	where	where	SCONJ
inlawrev-3979	2285	40	they	they	PRON
inlawrev-3979	2285	41	are	be	AUX
inlawrev-3979	2285	42	raised	raise	VERB
inlawrev-3979	2285	43	until	until	ADP
inlawrev-3979	2285	44	maturity	maturity	NOUN
inlawrev-3979	2285	45	.	.	PUNCT
inlawrev-3979	2286	1	737	737	NUM
inlawrev-3979	2286	2	after	after	SCONJ
inlawrev-3979	2286	3	the	the	DET
inlawrev-3979	2286	4	turkeys	turkey	NOUN
inlawrev-3979	2286	5	mature	mature	VERB
inlawrev-3979	2286	6	,	,	PUNCT
inlawrev-3979	2286	7	they	they	PRON
inlawrev-3979	2286	8	are	be	AUX
inlawrev-3979	2286	9	sent	send	VERB
inlawrev-3979	2286	10	to	to	ADP
inlawrev-3979	2286	11	washington	washington	PROPN
inlawrev-3979	2286	12	,	,	PUNCT
inlawrev-3979	2286	13	indiana	indiana	PROPN
inlawrev-3979	2286	14	,	,	PUNCT
inlawrev-3979	2286	15	to	to	PART
inlawrev-3979	2286	16	be	be	AUX
inlawrev-3979	2286	17	slaughtered	slaughter	VERB
inlawrev-3979	2286	18	,	,	PUNCT
inlawrev-3979	2286	19	processed	process	VERB
inlawrev-3979	2286	20	,	,	PUNCT
inlawrev-3979	2286	21	packaged	package	VERB
inlawrev-3979	2286	22	,	,	PUNCT
inlawrev-3979	2286	23	and	and	CCONJ
inlawrev-3979	2286	24	shipped	ship	VERB
inlawrev-3979	2286	25	.	.	PUNCT
inlawrev-3979	2287	1	738	738	NUM
inlawrev-3979	2287	2	during	during	ADP
inlawrev-3979	2287	3	the	the	DET
inlawrev-3979	2287	4	year	year	NOUN
inlawrev-3979	2287	5	at	at	ADP
inlawrev-3979	2287	6	issue	issue	NOUN
inlawrev-3979	2287	7	,	,	PUNCT
inlawrev-3979	2287	8	94	94	NUM
inlawrev-3979	2287	9	%	%	NOUN
inlawrev-3979	2287	10	of	of	ADP
inlawrev-3979	2287	11	the	the	DET
inlawrev-3979	2287	12	washington	washington	PROPN
inlawrev-3979	2287	13	,	,	PUNCT
inlawrev-3979	2287	14	indiana	indiana	PROPN
inlawrev-3979	2287	15	,	,	PUNCT
inlawrev-3979	2287	16	processing	process	VERB
inlawrev-3979	2287	17	plant	plant	NOUN
inlawrev-3979	2287	18	's	's	PART
inlawrev-3979	2287	19	final	final	ADJ
inlawrev-3979	2287	20	turkey	turkey	NOUN
inlawrev-3979	2287	21	product	product	NOUN
inlawrev-3979	2287	22	was	be	AUX
inlawrev-3979	2287	23	shipped	ship	VERB
inlawrev-3979	2287	24	out	out	ADP
inlawrev-3979	2287	25	of	of	ADP
inlawrev-3979	2287	26	state	state	NOUN
inlawrev-3979	2287	27	.	.	PUNCT
inlawrev-3979	2288	1	739	739	NUM
inlawrev-3979	2288	2	perdue	perdue	PROPN
inlawrev-3979	2288	3	timely	timely	ADV
inlawrev-3979	2288	4	filed	file	VERB
inlawrev-3979	2288	5	its	its	PRON
inlawrev-3979	2288	6	2003	2003	NUM
inlawrev-3979	2288	7	personal	personal	ADJ
inlawrev-3979	2288	8	property	property	NOUN
inlawrev-3979	2288	9	tax	tax	NOUN
inlawrev-3979	2288	10	returns	return	NOUN
inlawrev-3979	2288	11	with	with	ADP
inlawrev-3979	2288	12	the	the	DET
inlawrev-3979	2288	13	proper	proper	ADJ
inlawrev-3979	2288	14	township	township	NOUN
inlawrev-3979	2288	15	assessors	assessor	NOUN
inlawrev-3979	2288	16	in	in	ADP
inlawrev-3979	2288	17	dubois	dubois	PROPN
inlawrev-3979	2288	18	county	county	PROPN
inlawrev-3979	2288	19	,	,	PUNCT
inlawrev-3979	2288	20	but	but	CCONJ
inlawrev-3979	2288	21	later	later	ADV
inlawrev-3979	2288	22	filed	file	VERB
inlawrev-3979	2288	23	amended	amend	VERB
inlawrev-3979	2288	24	returns	return	NOUN
inlawrev-3979	2288	25	with	with	ADP
inlawrev-3979	2288	26	the	the	DET
inlawrev-3979	2288	27	assessors	assessor	NOUN
inlawrev-3979	2288	28	requesting	request	VERB
inlawrev-3979	2288	29	an	an	DET
inlawrev-3979	2288	30	interstate	interstate	ADJ
inlawrev-3979	2288	31	commerce	commerce	NOUN
inlawrev-3979	2288	32	inventory	inventory	NOUN
inlawrev-3979	2288	33	exemption	exemption	NOUN
inlawrev-3979	2288	34	for	for	ADP
inlawrev-3979	2288	35	94	94	NUM
inlawrev-3979	2288	36	%	%	NOUN
inlawrev-3979	2288	37	of	of	ADP
inlawrev-3979	2288	38	its	its	PRON
inlawrev-3979	2288	39	turkeys	turkey	NOUN
inlawrev-3979	2288	40	located	locate	VERB
inlawrev-3979	2288	41	in	in	ADP
inlawrev-3979	2288	42	dubois	dubois	PROPN
inlawrev-3979	2288	43	county	county	NOUN
inlawrev-3979	2288	44	facilities	facility	NOUN
inlawrev-3979	2288	45	.	.	PUNCT
inlawrev-3979	2289	1	perdue	perdue	PROPN
inlawrev-3979	2289	2	appealed	appeal	VERB
inlawrev-3979	2289	3	to	to	ADP
inlawrev-3979	2289	4	the	the	DET
inlawrev-3979	2289	5	btr	btr	PROPN
inlawrev-3979	2289	6	after	after	SCONJ
inlawrev-3979	2289	7	all	all	PRON
inlawrev-3979	2289	8	of	of	ADP
inlawrev-3979	2289	9	its	its	PRON
inlawrev-3979	2289	10	requests	request	NOUN
inlawrev-3979	2289	11	for	for	ADP
inlawrev-3979	2289	12	exemptions	exemption	NOUN
inlawrev-3979	2289	13	were	be	AUX
inlawrev-3979	2289	14	denied	deny	VERB
inlawrev-3979	2289	15	by	by	ADP
inlawrev-3979	2289	16	the	the	DET
inlawrev-3979	2289	17	dubois	dubois	PROPN
inlawrev-3979	2289	18	county	county	PROPN
inlawrev-3979	2289	19	ptaboa.740	ptaboa.740	PROPN
inlawrev-3979	2289	20	the	the	DET
inlawrev-3979	2289	21	btr	btr	PROPN
inlawrev-3979	2289	22	subsequently	subsequently	ADV
inlawrev-3979	2289	23	denied	deny	VERB
inlawrev-3979	2289	24	the	the	DET
inlawrev-3979	2289	25	exemptions	exemption	NOUN
inlawrev-3979	2289	26	finding	find	VERB
inlawrev-3979	2289	27	"	"	PUNCT
inlawrev-3979	2289	28	the	the	DET
inlawrev-3979	2289	29	turkeys	turkey	NOUN
inlawrev-3979	2289	30	located	locate	VERB
inlawrev-3979	2289	31	at	at	ADP
inlawrev-3979	2289	32	each	each	PRON
inlawrev-3979	2289	33	of	of	ADP
inlawrev-3979	2289	34	the	the	DET
inlawrev-3979	2289	35	dubois	dubois	PROPN
inlawrev-3979	2289	36	county	county	NOUN
inlawrev-3979	2289	37	growing	grow	VERB
inlawrev-3979	2289	38	facilities	facility	NOUN
inlawrev-3979	2289	39	were	be	AUX
inlawrev-3979	2289	40	not	not	PART
inlawrev-3979	2289	41	the	the	DET
inlawrev-3979	2289	42	inventory	inventory	NOUN
inlawrev-3979	2289	43	of	of	ADP
inlawrev-3979	2289	44	the	the	DET
inlawrev-3979	2289	45	processing	processing	NOUN
inlawrev-3979	2289	46	plant	plant	NOUN
inlawrev-3979	2289	47	because	because	SCONJ
inlawrev-3979	2289	48	perdue	perdue	ADJ
inlawrev-3979	2289	49	'	'	PUNCT
inlawrev-3979	2289	50	s	s	PART
inlawrev-3979	2289	51	'	'	PUNCT
inlawrev-3979	2289	52	turkey	turkey	NOUN
inlawrev-3979	2289	53	raising	raise	VERB
inlawrev-3979	2289	54	operations	operation	NOUN
inlawrev-3979	2289	55	[	[	X
inlawrev-3979	2289	56	were	be	AUX
inlawrev-3979	2289	57	]	]	X
inlawrev-3979	2289	58	separate	separate	ADJ
inlawrev-3979	2289	59	and	and	CCONJ
inlawrev-3979	2289	60	distinct	distinct	ADJ
inlawrev-3979	2289	61	from	from	ADP
inlawrev-3979	2289	62	its	its	PRON
inlawrev-3979	2289	63	turkey	turkey	NOUN
inlawrev-3979	2289	64	processing	processing	NOUN
inlawrev-3979	2289	65	729	729	NUM
inlawrev-3979	2289	66	.	.	PUNCT
inlawrev-3979	2290	1	i	i	PRON
inlawrev-3979	2290	2	d.	d.	PROPN
inlawrev-3979	2290	3	730	730	NUM
inlawrev-3979	2290	4	.	.	PUNCT
inlawrev-3979	2291	1	i	i	PRON
inlawrev-3979	2291	2	d.	d.	VERB
inlawrev-3979	2291	3	73	73	NUM
inlawrev-3979	2291	4	1	1	NUM
inlawrev-3979	2291	5	.	.	PUNCT
inlawrev-3979	2292	1	i	i	PRON
inlawrev-3979	2292	2	d.	d.	PROPN
inlawrev-3979	2292	3	(	(	PUNCT
inlawrev-3979	2292	4	citing	cite	VERB
inlawrev-3979	2292	5	cert	cert	NOUN
inlawrev-3979	2292	6	.	.	PUNCT
inlawrev-3979	2293	1	admin	admin	PROPN
inlawrev-3979	2293	2	.	.	PUNCT
inlawrev-3979	2294	1	r.	r.	PROPN
inlawrev-3979	2294	2	at	at	ADP
inlawrev-3979	2294	3	4198	4198	NUM
inlawrev-3979	2294	4	)	)	PUNCT
inlawrev-3979	2294	5	.	.	PUNCT
inlawrev-3979	2295	1	732	732	NUM
inlawrev-3979	2295	2	.	.	PUNCT
inlawrev-3979	2296	1	i	i	PRON
inlawrev-3979	2296	2	d.	d.	PROPN
inlawrev-3979	2296	3	733	733	NUM
inlawrev-3979	2296	4	.	.	PUNCT
inlawrev-3979	2297	1	i	i	PRON
inlawrev-3979	2297	2	d.	d.	PROPN
inlawrev-3979	2297	3	734	734	NUM
inlawrev-3979	2297	4	.	.	PUNCT
inlawrev-3979	2298	1	no	no	INTJ
inlawrev-3979	2298	2	.	.	NOUN
inlawrev-3979	2298	3	49t10	49t10	NUM
inlawrev-3979	2298	4	-	-	PUNCT
inlawrev-3979	2298	5	0607	0607	NUM
inlawrev-3979	2298	6	-	-	PUNCT
inlawrev-3979	2298	7	ta-65	ta-65	NUM
inlawrev-3979	2298	8	,	,	PUNCT
inlawrev-3979	2298	9	2007	2007	NUM
inlawrev-3979	2298	10	wl	wl	NOUN
inlawrev-3979	2298	11	1874791	1874791	NUM
inlawrev-3979	2298	12	(	(	PUNCT
inlawrev-3979	2298	13	ind	ind	NOUN
inlawrev-3979	2298	14	.	.	PUNCT
inlawrev-3979	2299	1	tax	tax	PROPN
inlawrev-3979	2299	2	ct	ct	PROPN
inlawrev-3979	2299	3	.	.	PROPN
inlawrev-3979	2299	4	june	june	PROPN
inlawrev-3979	2299	5	29	29	NUM
inlawrev-3979	2299	6	,	,	PUNCT
inlawrev-3979	2299	7	2007	2007	NUM
inlawrev-3979	2299	8	)	)	PUNCT
inlawrev-3979	2300	1	(	(	PUNCT
inlawrev-3979	2300	2	unpublished	unpublished	ADJ
inlawrev-3979	2300	3	table	table	NOUN
inlawrev-3979	2300	4	decision	decision	NOUN
inlawrev-3979	2300	5	)	)	PUNCT
inlawrev-3979	2300	6	,	,	PUNCT
inlawrev-3979	2300	7	trans	trans	PROPN
inlawrev-3979	2300	8	,	,	PUNCT
inlawrev-3979	2300	9	denied	deny	VERB
inlawrev-3979	2300	10	,	,	PUNCT
inlawrev-3979	2300	11	878	878	NUM
inlawrev-3979	2300	12	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2300	13	217	217	NUM
inlawrev-3979	2300	14	(	(	PUNCT
inlawrev-3979	2300	15	ind	ind	NOUN
inlawrev-3979	2300	16	.	.	PUNCT
inlawrev-3979	2300	17	2007	2007	NUM
inlawrev-3979	2300	18	)	)	PUNCT
inlawrev-3979	2300	19	(	(	PUNCT
inlawrev-3979	2300	20	unpublished	unpublished	ADJ
inlawrev-3979	2300	21	table	table	NOUN
inlawrev-3979	2300	22	decision	decision	NOUN
inlawrev-3979	2300	23	)	)	PUNCT
inlawrev-3979	2300	24	.	.	PUNCT
inlawrev-3979	2301	1	735	735	NUM
inlawrev-3979	2301	2	.	.	PUNCT
inlawrev-3979	2302	1	i	i	PRON
inlawrev-3979	2302	2	d.	d.	VERB
inlawrev-3979	2302	3	at	at	ADP
inlawrev-3979	2302	4	*	*	PROPN
inlawrev-3979	2302	5	1	1	NUM
inlawrev-3979	2302	6	-	-	SYM
inlawrev-3979	2302	7	2	2	NUM
inlawrev-3979	2302	8	.	.	PUNCT
inlawrev-3979	2302	9	736	736	NUM
inlawrev-3979	2302	10	.	.	PUNCT
inlawrev-3979	2303	1	i	i	PRON
inlawrev-3979	2303	2	d.	d.	VERB
inlawrev-3979	2303	3	at	at	ADP
inlawrev-3979	2303	4	*	*	PROPN
inlawrev-3979	2303	5	1	1	NUM
inlawrev-3979	2303	6	.	.	PUNCT
inlawrev-3979	2303	7	737	737	NUM
inlawrev-3979	2303	8	.	.	PUNCT
inlawrev-3979	2304	1	i	i	PRON
inlawrev-3979	2304	2	d.	d.	PROPN
inlawrev-3979	2304	3	738	738	NUM
inlawrev-3979	2304	4	.	.	PUNCT
inlawrev-3979	2305	1	i	i	PRON
inlawrev-3979	2305	2	d.	d.	PROPN
inlawrev-3979	2305	3	739	739	NUM
inlawrev-3979	2305	4	.	.	PUNCT
inlawrev-3979	2306	1	i	i	PRON
inlawrev-3979	2306	2	d.	d.	PROPN
inlawrev-3979	2306	3	740	740	NUM
inlawrev-3979	2306	4	.	.	PUNCT
inlawrev-3979	2307	1	i	i	PRON
inlawrev-3979	2307	2	d.	d.	PROPN
inlawrev-3979	2307	3	2008	2008	NUM
inlawrev-3979	2307	4	]	]	PUNCT
inlawrev-3979	2307	5	tax	tax	NOUN
inlawrev-3979	2307	6	law	law	NOUN
inlawrev-3979	2307	7	1333	1333	NUM
inlawrev-3979	2307	8	operations	operation	NOUN
inlawrev-3979	2307	9	.	.	PUNCT
inlawrev-3979	2307	10	'	'	PUNCT
inlawrev-3979	2307	11	"	"	PUNCT
inlawrev-3979	2307	12	741	741	NUM
inlawrev-3979	2307	13	in	in	ADP
inlawrev-3979	2307	14	this	this	DET
inlawrev-3979	2307	15	appeal	appeal	NOUN
inlawrev-3979	2307	16	,	,	PUNCT
inlawrev-3979	2307	17	perdue	perdue	PROPN
inlawrev-3979	2307	18	argued	argue	VERB
inlawrev-3979	2307	19	the	the	DET
inlawrev-3979	2307	20	turkeys	turkey	NOUN
inlawrev-3979	2307	21	located	locate	VERB
inlawrev-3979	2307	22	at	at	ADP
inlawrev-3979	2307	23	dubois	dubois	PROPN
inlawrev-3979	2307	24	county	county	PROPN
inlawrev-3979	2307	25	facilities	facility	NOUN
inlawrev-3979	2307	26	constituted	constitute	VERB
inlawrev-3979	2307	27	inventory	inventory	NOUN
inlawrev-3979	2307	28	because	because	SCONJ
inlawrev-3979	2307	29	the	the	DET
inlawrev-3979	2307	30	turkeys	turkey	NOUN
inlawrev-3979	2307	31	were	be	AUX
inlawrev-3979	2307	32	later	later	ADV
inlawrev-3979	2307	33	processed	process	VERB
inlawrev-3979	2307	34	by	by	ADP
inlawrev-3979	2307	35	the	the	DET
inlawrev-3979	2307	36	company	company	NOUN
inlawrev-3979	2307	37	at	at	ADP
inlawrev-3979	2307	38	its	its	PRON
inlawrev-3979	2307	39	washington	washington	PROPN
inlawrev-3979	2307	40	,	,	PUNCT
inlawrev-3979	2307	41	indiana	indiana	PROPN
inlawrev-3979	2307	42	facility	facility	PROPN
inlawrev-3979	2307	43	,	,	PUNCT
inlawrev-3979	2307	44	and	and	CCONJ
inlawrev-3979	2307	45	therefore	therefore	ADV
inlawrev-3979	2307	46	,	,	PUNCT
inlawrev-3979	2307	47	the	the	DET
inlawrev-3979	2307	48	btr	btr	PROPN
inlawrev-3979	2307	49	improperly	improperly	ADV
inlawrev-3979	2307	50	denied	deny	VERB
inlawrev-3979	2307	51	its	its	PRON
inlawrev-3979	2307	52	exemption	exemption	NOUN
inlawrev-3979	2307	53	.	.	PUNCT
inlawrev-3979	2308	1	742	742	NUM
inlawrev-3979	2309	1	in	in	ADP
inlawrev-3979	2309	2	contrast	contrast	NOUN
inlawrev-3979	2309	3	,	,	PUNCT
inlawrev-3979	2309	4	the	the	DET
inlawrev-3979	2309	5	assessors	assessor	NOUN
inlawrev-3979	2309	6	argued	argue	VERB
inlawrev-3979	2309	7	that	that	SCONJ
inlawrev-3979	2309	8	because	because	SCONJ
inlawrev-3979	2309	9	the	the	DET
inlawrev-3979	2309	10	turkeys	turkey	NOUN
inlawrev-3979	2309	11	constituted	constitute	VERB
inlawrev-3979	2309	12	"	"	PUNCT
inlawrev-3979	2309	13	farming	farming	NOUN
inlawrev-3979	2309	14	inventory	inventory	NOUN
inlawrev-3979	2309	15	"	"	PUNCT
inlawrev-3979	2309	16	based	base	VERB
inlawrev-3979	2309	17	on	on	ADP
inlawrev-3979	2309	18	their	their	PRON
inlawrev-3979	2309	19	location	location	NOUN
inlawrev-3979	2309	20	at	at	ADP
inlawrev-3979	2309	21	agricultural	agricultural	ADJ
inlawrev-3979	2309	22	sites	site	NOUN
inlawrev-3979	2309	23	and	and	CCONJ
inlawrev-3979	2309	24	being	be	AUX
inlawrev-3979	2309	25	reported	report	VERB
inlawrev-3979	2309	26	on	on	ADP
inlawrev-3979	2309	27	tangible	tangible	ADJ
inlawrev-3979	2309	28	personal	personal	ADJ
inlawrev-3979	2309	29	property	property	NOUN
inlawrev-3979	2309	30	tax	tax	NOUN
inlawrev-3979	2309	31	returns	return	NOUN
inlawrev-3979	2309	32	,	,	PUNCT
inlawrev-3979	2309	33	the	the	DET
inlawrev-3979	2309	34	turkeys	turkey	NOUN
inlawrev-3979	2309	35	are	be	AUX
inlawrev-3979	2309	36	not	not	PART
inlawrev-3979	2309	37	exempted	exempt	VERB
inlawrev-3979	2309	38	as	as	ADP
inlawrev-3979	2309	39	inventory	inventory	NOUN
inlawrev-3979	2309	40	under	under	ADP
inlawrev-3979	2309	41	i.c	i.c	PROPN
inlawrev-3979	2309	42	.	.	PUNCT
inlawrev-3979	2310	1	§	§	PROPN
inlawrev-3979	2310	2	6	6	NUM
inlawrev-3979	2310	3	-	-	SYM
inlawrev-3979	2310	4	1.1	1.1	NUM
inlawrev-3979	2310	5	-	-	PUNCT
inlawrev-3979	2310	6	10	10	NUM
inlawrev-3979	2310	7	-	-	SYM
inlawrev-3979	2310	8	29	29	NUM
inlawrev-3979	2310	9	as	as	SCONJ
inlawrev-3979	2310	10	this	this	DET
inlawrev-3979	2310	11	provision	provision	NOUN
inlawrev-3979	2310	12	does	do	AUX
inlawrev-3979	2310	13	not	not	PART
inlawrev-3979	2310	14	specifically	specifically	ADV
inlawrev-3979	2310	15	exempt	exempt	VERB
inlawrev-3979	2310	16	"	"	PUNCT
inlawrev-3979	2310	17	farming	farming	NOUN
inlawrev-3979	2310	18	inventory	inventory	NOUN
inlawrev-3979	2310	19	.	.	PUNCT
inlawrev-3979	2310	20	"	"	PUNCT
inlawrev-3979	2311	1	743	743	NUM
inlawrev-3979	2311	2	the	the	DET
inlawrev-3979	2311	3	tax	tax	NOUN
inlawrev-3979	2311	4	court	court	NOUN
inlawrev-3979	2311	5	agreed	agree	VERB
inlawrev-3979	2311	6	with	with	ADP
inlawrev-3979	2311	7	perdue	perdue	NOUN
inlawrev-3979	2311	8	and	and	CCONJ
inlawrev-3979	2311	9	dismissed	dismiss	VERB
inlawrev-3979	2311	10	the	the	DET
inlawrev-3979	2311	11	assessors	assessor	NOUN
inlawrev-3979	2311	12	'	'	PART
inlawrev-3979	2311	13	"	"	PUNCT
inlawrev-3979	2311	14	farming	farm	VERB
inlawrev-3979	2311	15	inventory	inventory	NOUN
inlawrev-3979	2311	16	"	"	PUNCT
inlawrev-3979	2311	17	argument	argument	NOUN
inlawrev-3979	2311	18	.	.	PUNCT
inlawrev-3979	2312	1	744	744	NUM
inlawrev-3979	2312	2	"	"	PUNCT
inlawrev-3979	2312	3	the	the	DET
inlawrev-3979	2312	4	plain	plain	ADJ
inlawrev-3979	2312	5	language	language	NOUN
inlawrev-3979	2312	6	of	of	ADP
inlawrev-3979	2312	7	indiana	indiana	PROPN
inlawrev-3979	2312	8	code	code	PROPN
inlawrev-3979	2312	9	§	§	PROPN
inlawrev-3979	2312	10	6	6	NUM
inlawrev-3979	2312	11	-	-	PUNCT
inlawrev-3979	2312	12	l.l-10	l.l-10	NUM
inlawrev-3979	2312	13	-	-	PUNCT
inlawrev-3979	2312	14	29(b)(2	29(b)(2	NUM
inlawrev-3979	2312	15	)	)	PUNCT
inlawrev-3979	2312	16	exempts	exempt	VERB
inlawrev-3979	2312	17	inventory	inventory	NOUN
inlawrev-3979	2312	18	,	,	PUNCT
inlawrev-3979	2312	19	as	as	SCONJ
inlawrev-3979	2312	20	defined	define	VERB
inlawrev-3979	2312	21	by	by	ADP
inlawrev-3979	2312	22	indiana	indiana	PROPN
inlawrev-3979	2312	23	code	code	PROPN
inlawrev-3979	2312	24	§	§	PROPN
inlawrev-3979	2312	25	6	6	NUM
inlawrev-3979	2312	26	-	-	SYM
inlawrev-3979	2312	27	1.1	1.1	NUM
inlawrev-3979	2312	28	-	-	PUNCT
inlawrev-3979	2312	29	3	3	NUM
inlawrev-3979	2312	30	-	-	SYM
inlawrev-3979	2312	31	11	11	NUM
inlawrev-3979	2312	32	,	,	PUNCT
inlawrev-3979	2312	33	owned	own	VERB
inlawrev-3979	2312	34	by	by	ADP
inlawrev-3979	2312	35	a	a	DET
inlawrev-3979	2312	36	manufacturer	manufacturer	NOUN
inlawrev-3979	2312	37	or	or	CCONJ
inlawrev-3979	2312	38	processor	processor	NOUN
inlawrev-3979	2312	39	that	that	PRON
inlawrev-3979	2312	40	will	will	AUX
inlawrev-3979	2312	41	be	be	AUX
inlawrev-3979	2312	42	used	use	VERB
inlawrev-3979	2312	43	in	in	ADP
inlawrev-3979	2312	44	manufacturing	manufacturing	NOUN
inlawrev-3979	2312	45	or	or	CCONJ
inlawrev-3979	2312	46	processing	processing	NOUN
inlawrev-3979	2312	47	operations	operation	NOUN
inlawrev-3979	2312	48	.	.	PUNCT
inlawrev-3979	2312	49	"	"	PUNCT
inlawrev-3979	2313	1	745	745	NUM
inlawrev-3979	2313	2	furthermore	furthermore	ADV
inlawrev-3979	2313	3	,	,	PUNCT
inlawrev-3979	2313	4	the	the	DET
inlawrev-3979	2313	5	statute	statute	NOUN
inlawrev-3979	2313	6	's	's	PART
inlawrev-3979	2313	7	plain	plain	ADJ
inlawrev-3979	2313	8	language	language	NOUN
inlawrev-3979	2313	9	does	do	AUX
inlawrev-3979	2313	10	not	not	PART
inlawrev-3979	2313	11	indicate	indicate	VERB
inlawrev-3979	2313	12	a	a	DET
inlawrev-3979	2313	13	loss	loss	NOUN
inlawrev-3979	2313	14	of	of	ADP
inlawrev-3979	2313	15	status	status	NOUN
inlawrev-3979	2313	16	for	for	ADP
inlawrev-3979	2313	17	personal	personal	ADJ
inlawrev-3979	2313	18	property	property	NOUN
inlawrev-3979	2313	19	just	just	ADV
inlawrev-3979	2313	20	because	because	SCONJ
inlawrev-3979	2313	21	it	it	PRON
inlawrev-3979	2313	22	is	be	AUX
inlawrev-3979	2313	23	not	not	PART
inlawrev-3979	2313	24	located	locate	VERB
inlawrev-3979	2313	25	at	at	ADP
inlawrev-3979	2313	26	a	a	DET
inlawrev-3979	2313	27	processing	processing	NOUN
inlawrev-3979	2313	28	or	or	CCONJ
inlawrev-3979	2313	29	manufacturing	manufacturing	NOUN
inlawrev-3979	2313	30	site	site	NOUN
inlawrev-3979	2313	31	.	.	PUNCT
inlawrev-3979	2314	1	746	746	NUM
inlawrev-3979	2314	2	what	what	PRON
inlawrev-3979	2314	3	i.c	i.c	AUX
inlawrev-3979	2314	4	.	.	PROPN
inlawrev-3979	2314	5	§	§	PROPN
inlawrev-3979	2314	6	6	6	NUM
inlawrev-3979	2314	7	-	-	SYM
inlawrev-3979	2314	8	1.1	1.1	NUM
inlawrev-3979	2314	9	-	-	PUNCT
inlawrev-3979	2314	10	3	3	NUM
inlawrev-3979	2314	11	-	-	SYM
inlawrev-3979	2314	12	1	1	NUM
inlawrev-3979	2314	13	1	1	NUM
inlawrev-3979	2314	14	does	do	AUX
inlawrev-3979	2314	15	require	require	VERB
inlawrev-3979	2314	16	is	be	AUX
inlawrev-3979	2314	17	that	that	SCONJ
inlawrev-3979	2314	18	inventory	inventory	NOUN
inlawrev-3979	2314	19	be	be	AUX
inlawrev-3979	2314	20	"	"	PUNCT
inlawrev-3979	2314	21	'	'	PUNCT
inlawrev-3979	2314	22	held	hold	VERB
inlawrev-3979	2314	23	for	for	ADP
inlawrev-3979	2314	24	processing	processing	NOUN
inlawrev-3979	2314	25	or	or	CCONJ
inlawrev-3979	2314	26	for	for	ADP
inlawrev-3979	2314	27	use	use	NOUN
inlawrev-3979	2314	28	in	in	ADP
inlawrev-3979	2314	29	production^	production^	NOUN
inlawrev-3979	2314	30	]	]	X
inlawrev-3979	2314	31	"	"	PUNCT
inlawrev-3979	2314	32	'	'	NUM
inlawrev-3979	2314	33	747	747	NUM
inlawrev-3979	2314	34	perdue	perdue	NOUN
inlawrev-3979	2314	35	established	establish	VERB
inlawrev-3979	2314	36	by	by	ADP
inlawrev-3979	2314	37	overwhelming	overwhelming	ADJ
inlawrev-3979	2314	38	evidence	evidence	NOUN
inlawrev-3979	2314	39	that	that	SCONJ
inlawrev-3979	2314	40	its	its	PRON
inlawrev-3979	2314	41	turkeys	turkey	NOUN
inlawrev-3979	2314	42	qualified	qualify	VERB
inlawrev-3979	2314	43	for	for	ADP
inlawrev-3979	2314	44	the	the	DET
inlawrev-3979	2314	45	interstate	interstate	ADJ
inlawrev-3979	2314	46	commerce	commerce	NOUN
inlawrev-3979	2314	47	inventory	inventory	NOUN
inlawrev-3979	2314	48	exemption	exemption	NOUN
inlawrev-3979	2314	49	,	,	PUNCT
inlawrev-3979	2314	50	because	because	SCONJ
inlawrev-3979	2314	51	the	the	DET
inlawrev-3979	2314	52	turkeys	turkey	NOUN
inlawrev-3979	2314	53	were	be	AUX
inlawrev-3979	2314	54	owned	own	VERB
inlawrev-3979	2314	55	and	and	CCONJ
inlawrev-3979	2314	56	held	hold	VERB
inlawrev-3979	2314	57	for	for	ADP
inlawrev-3979	2314	58	the	the	DET
inlawrev-3979	2314	59	sole	sole	ADJ
inlawrev-3979	2314	60	purpose	purpose	NOUN
inlawrev-3979	2314	61	of	of	ADP
inlawrev-3979	2314	62	meat	meat	NOUN
inlawrev-3979	2314	63	processing	processing	NOUN
inlawrev-3979	2314	64	and	and	CCONJ
inlawrev-3979	2314	65	94	94	NUM
inlawrev-3979	2314	66	%	%	NOUN
inlawrev-3979	2314	67	of	of	ADP
inlawrev-3979	2314	68	the	the	DET
inlawrev-3979	2314	69	turkey	turkey	NOUN
inlawrev-3979	2314	70	meat	meat	NOUN
inlawrev-3979	2314	71	was	be	AUX
inlawrev-3979	2314	72	processed	process	VERB
inlawrev-3979	2314	73	,	,	PUNCT
inlawrev-3979	2314	74	packaged	package	VERB
inlawrev-3979	2314	75	,	,	PUNCT
inlawrev-3979	2314	76	and	and	CCONJ
inlawrev-3979	2314	77	shipped	ship	VERB
inlawrev-3979	2314	78	out	out	ADP
inlawrev-3979	2314	79	of	of	ADP
inlawrev-3979	2314	80	state	state	NOUN
inlawrev-3979	2314	81	.	.	PUNCT
inlawrev-3979	2315	1	748	748	NUM
inlawrev-3979	2315	2	if	if	SCONJ
inlawrev-3979	2315	3	the	the	DET
inlawrev-3979	2315	4	turkeys	turkey	NOUN
inlawrev-3979	2315	5	held	hold	VERB
inlawrev-3979	2315	6	at	at	ADP
inlawrev-3979	2315	7	the	the	DET
inlawrev-3979	2315	8	dubois	dubois	PROPN
inlawrev-3979	2315	9	county	county	PROPN
inlawrev-3979	2315	10	facilities	facility	NOUN
inlawrev-3979	2315	11	were	be	AUX
inlawrev-3979	2315	12	not	not	PART
inlawrev-3979	2315	13	inventory	inventory	NOUN
inlawrev-3979	2315	14	,	,	PUNCT
inlawrev-3979	2315	15	then	then	ADV
inlawrev-3979	2315	16	there	there	PRON
inlawrev-3979	2315	17	would	would	AUX
inlawrev-3979	2315	18	not	not	PART
inlawrev-3979	2315	19	be	be	AUX
inlawrev-3979	2315	20	anything	anything	PRON
inlawrev-3979	2315	21	for	for	ADP
inlawrev-3979	2315	22	perdue	perdue	ADJ
inlawrev-3979	2315	23	to	to	PART
inlawrev-3979	2315	24	process	process	VERB
inlawrev-3979	2315	25	.	.	PUNCT
inlawrev-3979	2316	1	749	749	NUM
inlawrev-3979	2317	1	the	the	DET
inlawrev-3979	2317	2	btr	btr	PROPN
inlawrev-3979	2317	3	's	's	PART
inlawrev-3979	2317	4	final	final	ADJ
inlawrev-3979	2317	5	determination	determination	NOUN
inlawrev-3979	2317	6	was	be	AUX
inlawrev-3979	2317	7	subsequently	subsequently	ADV
inlawrev-3979	2317	8	reversed	reverse	VERB
inlawrev-3979	2317	9	.	.	PUNCT
inlawrev-3979	2318	1	750	750	NUM
inlawrev-3979	2318	2	c.	c.	NOUN
inlawrev-3979	2318	3	inheritance	inheritance	NOUN
inlawrev-3979	2318	4	tax	tax	NOUN
inlawrev-3979	2318	5	:	:	PUNCT
inlawrev-3979	2318	6	indiana	indiana	PROPN
inlawrev-3979	2318	7	department	department	PROPN
inlawrev-3979	2318	8	of	of	ADP
inlawrev-3979	2318	9	state	state	PROPN
inlawrev-3979	2318	10	revenue	revenue	NOUN
inlawrev-3979	2318	11	v.	v.	ADP
inlawrev-3979	2318	12	estate	estate	NOUN
inlawrev-3979	2318	13	of	of	ADP
inlawrev-3979	2318	14	brandewiede	brandewiede	NOUN
inlawrev-3979	2318	15	751	751	NUM
inlawrev-3979	2318	16	the	the	DET
inlawrev-3979	2318	17	dosr	dosr	NOUN
inlawrev-3979	2318	18	initiated	initiate	VERB
inlawrev-3979	2318	19	this	this	DET
inlawrev-3979	2318	20	appeal	appeal	NOUN
inlawrev-3979	2318	21	on	on	ADP
inlawrev-3979	2318	22	august	august	PROPN
inlawrev-3979	2318	23	2	2	NUM
inlawrev-3979	2318	24	,	,	PUNCT
inlawrev-3979	2318	25	2006	2006	NUM
inlawrev-3979	2318	26	,	,	PUNCT
inlawrev-3979	2318	27	challenging	challenge	VERB
inlawrev-3979	2318	28	the	the	DET
inlawrev-3979	2318	29	bartholomew	bartholomew	PROPN
inlawrev-3979	2318	30	county	county	PROPN
inlawrev-3979	2318	31	superior	superior	PROPN
inlawrev-3979	2318	32	court	court	NOUN
inlawrev-3979	2318	33	's	's	PART
inlawrev-3979	2318	34	order	order	NOUN
inlawrev-3979	2318	35	allowing	allow	VERB
inlawrev-3979	2318	36	the	the	DET
inlawrev-3979	2318	37	estate	estate	NOUN
inlawrev-3979	2318	38	to	to	PART
inlawrev-3979	2318	39	allocate	allocate	VERB
inlawrev-3979	2318	40	inheritance	inheritance	NOUN
inlawrev-3979	2318	41	tax	tax	NOUN
inlawrev-3979	2318	42	deductions	deduction	NOUN
inlawrev-3979	2318	43	to	to	ADP
inlawrev-3979	2318	44	beneficiaries	beneficiary	NOUN
inlawrev-3979	2318	45	before	before	ADP
inlawrev-3979	2318	46	allocating	allocate	VERB
inlawrev-3979	2318	47	them	they	PRON
inlawrev-3979	2318	48	to	to	ADP
inlawrev-3979	2318	49	the	the	DET
inlawrev-3979	2318	50	residuary	residuary	NOUN
inlawrev-3979	2318	51	.	.	PUNCT
inlawrev-3979	2319	1	752	752	NUM
inlawrev-3979	2319	2	the	the	DET
inlawrev-3979	2319	3	decedent	decedent	NOUN
inlawrev-3979	2319	4	died	die	VERB
inlawrev-3979	2319	5	testate	testate	ADJ
inlawrev-3979	2319	6	,	,	PUNCT
inlawrev-3979	2319	7	and	and	CCONJ
inlawrev-3979	2319	8	the	the	DET
inlawrev-3979	2319	9	estate	estate	NOUN
inlawrev-3979	2319	10	filed	file	VERB
inlawrev-3979	2319	11	an	an	DET
inlawrev-3979	2319	12	indiana	indiana	PROPN
inlawrev-3979	2319	13	inheritance	inheritance	NOUN
inlawrev-3979	2319	14	tax	tax	NOUN
inlawrev-3979	2319	15	return	return	NOUN
inlawrev-3979	2319	16	on	on	ADP
inlawrev-3979	2319	17	november	november	PROPN
inlawrev-3979	2319	18	29	29	NUM
inlawrev-3979	2319	19	,	,	PUNCT
inlawrev-3979	2319	20	2005	2005	NUM
inlawrev-3979	2319	21	.	.	PUNCT
inlawrev-3979	2320	1	753	753	NUM
inlawrev-3979	2320	2	the	the	DET
inlawrev-3979	2320	3	return	return	NOUN
inlawrev-3979	2320	4	calculated	calculate	VERB
inlawrev-3979	2320	5	the	the	DET
inlawrev-3979	2320	6	decedent	decedent	NOUN
inlawrev-3979	2320	7	's	's	PART
inlawrev-3979	2320	8	gross	gross	ADJ
inlawrev-3979	2320	9	estate	estate	NOUN
inlawrev-3979	2320	10	at	at	ADP
inlawrev-3979	2320	11	$	$	SYM
inlawrev-3979	2320	12	113,835.79	113,835.79	NUM
inlawrev-3979	2320	13	,	,	PUNCT
inlawrev-3979	2320	14	$	$	SYM
inlawrev-3979	2320	15	46,059.25	46,059.25	NOUN
inlawrev-3979	2320	16	of	of	ADP
inlawrev-3979	2320	17	which	which	PRON
inlawrev-3979	2320	18	was	be	AUX
inlawrev-3979	2320	19	allocated	allocate	VERB
inlawrev-3979	2320	20	in	in	ADP
inlawrev-3979	2320	21	the	the	DET
inlawrev-3979	2320	22	form	form	NOUN
inlawrev-3979	2320	23	of	of	ADP
inlawrev-3979	2320	24	741	741	NUM
inlawrev-3979	2320	25	.	.	PUNCT
inlawrev-3979	2321	1	i	i	PRON
inlawrev-3979	2321	2	d.	d.	PROPN
inlawrev-3979	2321	3	(	(	PUNCT
inlawrev-3979	2321	4	alteration	alteration	NOUN
inlawrev-3979	2321	5	in	in	ADP
inlawrev-3979	2321	6	original	original	ADJ
inlawrev-3979	2321	7	)	)	PUNCT
inlawrev-3979	2321	8	(	(	PUNCT
inlawrev-3979	2321	9	footnote	footnote	NOUN
inlawrev-3979	2321	10	omitted	omit	VERB
inlawrev-3979	2321	11	)	)	PUNCT
inlawrev-3979	2321	12	(	(	PUNCT
inlawrev-3979	2321	13	quoting	quote	VERB
inlawrev-3979	2321	14	cert	cert	NOUN
inlawrev-3979	2321	15	.	.	PUNCT
inlawrev-3979	2322	1	admin	admin	PROPN
inlawrev-3979	2322	2	.	.	PUNCT
inlawrev-3979	2323	1	r.	r.	PROPN
inlawrev-3979	2323	2	at	at	ADP
inlawrev-3979	2323	3	312	312	NUM
inlawrev-3979	2323	4	-	-	SYM
inlawrev-3979	2323	5	15	15	NUM
inlawrev-3979	2323	6	)	)	PUNCT
inlawrev-3979	2323	7	.	.	PUNCT
inlawrev-3979	2324	1	742	742	NUM
inlawrev-3979	2324	2	.	.	PUNCT
inlawrev-3979	2325	1	i	i	PRON
inlawrev-3979	2325	2	d.	d.	PROPN
inlawrev-3979	2325	3	at*2	at*2	PROPN
inlawrev-3979	2325	4	.	.	PUNCT
inlawrev-3979	2326	1	743	743	NUM
inlawrev-3979	2326	2	.	.	PUNCT
inlawrev-3979	2327	1	i	i	PRON
inlawrev-3979	2327	2	d.	d.	PROPN
inlawrev-3979	2327	3	744	744	NUM
inlawrev-3979	2327	4	.	.	PUNCT
inlawrev-3979	2328	1	i	i	PRON
inlawrev-3979	2328	2	d.	d.	PROPN
inlawrev-3979	2328	3	at*2	at*2	PROPN
inlawrev-3979	2328	4	-	-	PUNCT
inlawrev-3979	2328	5	3	3	NUM
inlawrev-3979	2328	6	.	.	NUM
inlawrev-3979	2328	7	745	745	NUM
inlawrev-3979	2328	8	.	.	PUNCT
inlawrev-3979	2329	1	mat*3	mat*3	PROPN
inlawrev-3979	2329	2	.	.	PUNCT
inlawrev-3979	2330	1	746	746	NUM
inlawrev-3979	2330	2	.	.	PUNCT
inlawrev-3979	2331	1	i	i	PRON
inlawrev-3979	2331	2	d.	d.	PROPN
inlawrev-3979	2331	3	(	(	PUNCT
inlawrev-3979	2331	4	citing	cite	VERB
inlawrev-3979	2331	5	ind	ind	NOUN
inlawrev-3979	2331	6	.	.	PUNCT
inlawrev-3979	2332	1	code	code	PROPN
inlawrev-3979	2332	2	ann	ann	PROPN
inlawrev-3979	2332	3	.	.	PUNCT
inlawrev-3979	2333	1	§	§	PROPN
inlawrev-3979	2333	2	6	6	NUM
inlawrev-3979	2333	3	-	-	SYM
inlawrev-3979	2333	4	1.1	1.1	NUM
inlawrev-3979	2333	5	-	-	PUNCT
inlawrev-3979	2333	6	3	3	NUM
inlawrev-3979	2333	7	-	-	SYM
inlawrev-3979	2333	8	11	11	NUM
inlawrev-3979	2333	9	(	(	PUNCT
inlawrev-3979	2333	10	west	west	NOUN
inlawrev-3979	2333	11	2003	2003	NUM
inlawrev-3979	2333	12	)	)	PUNCT
inlawrev-3979	2333	13	)	)	PUNCT
inlawrev-3979	2333	14	.	.	PUNCT
inlawrev-3979	2334	1	747	747	NUM
inlawrev-3979	2334	2	.	.	PUNCT
inlawrev-3979	2335	1	i	i	PRON
inlawrev-3979	2335	2	d.	d.	PROPN
inlawrev-3979	2335	3	(	(	PUNCT
inlawrev-3979	2335	4	alteration	alteration	NOUN
inlawrev-3979	2335	5	in	in	ADP
inlawrev-3979	2335	6	original	original	ADJ
inlawrev-3979	2335	7	)	)	PUNCT
inlawrev-3979	2335	8	(	(	PUNCT
inlawrev-3979	2335	9	quoting	quote	VERB
inlawrev-3979	2335	10	ind	ind	PROPN
inlawrev-3979	2335	11	.	.	PUNCT
inlawrev-3979	2336	1	code	code	PROPN
inlawrev-3979	2336	2	ann	ann	PROPN
inlawrev-3979	2336	3	.	.	PUNCT
inlawrev-3979	2337	1	§	§	PROPN
inlawrev-3979	2337	2	6	6	NUM
inlawrev-3979	2337	3	-	-	SYM
inlawrev-3979	2337	4	1	1	NUM
inlawrev-3979	2337	5	-	-	PUNCT
inlawrev-3979	2337	6	1	1	NUM
inlawrev-3979	2337	7	-	-	PUNCT
inlawrev-3979	2337	8	3	3	NUM
inlawrev-3979	2337	9	-	-	SYM
inlawrev-3979	2337	10	1	1	NUM
inlawrev-3979	2337	11	1	1	NUM
inlawrev-3979	2337	12	(	(	PUNCT
inlawrev-3979	2337	13	west	west	NOUN
inlawrev-3979	2337	14	2003	2003	NUM
inlawrev-3979	2337	15	)	)	PUNCT
inlawrev-3979	2337	16	)	)	PUNCT
inlawrev-3979	2337	17	.	.	PUNCT
inlawrev-3979	2338	1	748	748	X
inlawrev-3979	2338	2	.	.	PUNCT
inlawrev-3979	2339	1	i	i	PRON
inlawrev-3979	2339	2	d.	d.	PROPN
inlawrev-3979	2339	3	749	749	NUM
inlawrev-3979	2339	4	.	.	PUNCT
inlawrev-3979	2340	1	i	i	PRON
inlawrev-3979	2340	2	d.	d.	PROPN
inlawrev-3979	2340	3	750	750	NUM
inlawrev-3979	2340	4	.	.	PUNCT
inlawrev-3979	2341	1	i	i	PRON
inlawrev-3979	2341	2	d.	d.	PROPN
inlawrev-3979	2341	3	75	75	NUM
inlawrev-3979	2341	4	1	1	NUM
inlawrev-3979	2341	5	.	.	PUNCT
inlawrev-3979	2342	1	873	873	NUM
inlawrev-3979	2342	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2342	3	209	209	NUM
inlawrev-3979	2342	4	(	(	PUNCT
inlawrev-3979	2342	5	ind	ind	NOUN
inlawrev-3979	2342	6	.	.	PUNCT
inlawrev-3979	2343	1	tax	tax	PROPN
inlawrev-3979	2343	2	ct	ct	PROPN
inlawrev-3979	2343	3	.	.	PROPN
inlawrev-3979	2343	4	2007	2007	NUM
inlawrev-3979	2343	5	)	)	PUNCT
inlawrev-3979	2343	6	.	.	PUNCT
inlawrev-3979	2344	1	752	752	NUM
inlawrev-3979	2344	2	.	.	PUNCT
inlawrev-3979	2345	1	mat	mat	VERB
inlawrev-3979	2345	2	210	210	NUM
inlawrev-3979	2345	3	-	-	SYM
inlawrev-3979	2345	4	11	11	NUM
inlawrev-3979	2345	5	.	.	PUNCT
inlawrev-3979	2346	1	753	753	NUM
inlawrev-3979	2346	2	.	.	PUNCT
inlawrev-3979	2347	1	i	i	PRON
inlawrev-3979	2347	2	d.	d.	PROPN
inlawrev-3979	2347	3	at	at	ADP
inlawrev-3979	2347	4	210	210	NUM
inlawrev-3979	2347	5	.	.	PUNCT
inlawrev-3979	2348	1	1334	1334	NUM
inlawrev-3979	2348	2	indiana	indiana	PROPN
inlawrev-3979	2348	3	law	law	PROPN
inlawrev-3979	2348	4	review	review	NOUN
inlawrev-3979	2348	5	[	[	X
inlawrev-3979	2348	6	vol	vol	NOUN
inlawrev-3979	2348	7	.	.	NOUN
inlawrev-3979	2348	8	4	4	NUM
inlawrev-3979	2348	9	1	1	NUM
inlawrev-3979	2348	10	:	:	SYM
inlawrev-3979	2348	11	1	1	NUM
inlawrev-3979	2348	12	27	27	NUM
inlawrev-3979	2348	13	1	1	NUM
inlawrev-3979	2348	14	combined	combine	VERB
inlawrev-3979	2348	15	probate	probate	NOUN
inlawrev-3979	2348	16	and	and	CCONJ
inlawrev-3979	2348	17	non	non	ADJ
inlawrev-3979	2348	18	-	-	ADJ
inlawrev-3979	2348	19	probate	probate	ADJ
inlawrev-3979	2348	20	property	property	NOUN
inlawrev-3979	2348	21	to	to	ADP
inlawrev-3979	2348	22	six	six	NUM
inlawrev-3979	2348	23	named	name	VERB
inlawrev-3979	2348	24	beneficiaries	beneficiary	NOUN
inlawrev-3979	2348	25	.	.	PUNCT
inlawrev-3979	2349	1	754	754	NUM
inlawrev-3979	2349	2	the	the	DET
inlawrev-3979	2349	3	decedent	decedent	NOUN
inlawrev-3979	2349	4	provided	provide	VERB
inlawrev-3979	2349	5	in	in	ADP
inlawrev-3979	2349	6	her	her	PRON
inlawrev-3979	2349	7	will	will	NOUN
inlawrev-3979	2349	8	for	for	ADP
inlawrev-3979	2349	9	the	the	DET
inlawrev-3979	2349	10	residuary	residuary	NOUN
inlawrev-3979	2349	11	of	of	ADP
inlawrev-3979	2349	12	the	the	DET
inlawrev-3979	2349	13	estate	estate	NOUN
inlawrev-3979	2349	14	to	to	PART
inlawrev-3979	2349	15	be	be	AUX
inlawrev-3979	2349	16	paid	pay	VERB
inlawrev-3979	2349	17	to	to	ADP
inlawrev-3979	2349	18	the	the	DET
inlawrev-3979	2349	19	columbus	columbus	PROPN
inlawrev-3979	2349	20	ward	ward	NOUN
inlawrev-3979	2349	21	of	of	ADP
inlawrev-3979	2349	22	the	the	DET
inlawrev-3979	2349	23	church	church	NOUN
inlawrev-3979	2349	24	of	of	ADP
inlawrev-3979	2349	25	jesus	jesus	PROPN
inlawrev-3979	2349	26	christ	christ	PROPN
inlawrev-3979	2349	27	of	of	ADP
inlawrev-3979	2349	28	latterday	latterday	PROPN
inlawrev-3979	2349	29	saints	saint	NOUN
inlawrev-3979	2349	30	.	.	PUNCT
inlawrev-3979	2350	1	755	755	NUM
inlawrev-3979	2350	2	the	the	DET
inlawrev-3979	2350	3	estate	estate	NOUN
inlawrev-3979	2350	4	calculated	calculate	VERB
inlawrev-3979	2350	5	the	the	DET
inlawrev-3979	2350	6	total	total	ADJ
inlawrev-3979	2350	7	deductions	deduction	NOUN
inlawrev-3979	2350	8	at	at	ADP
inlawrev-3979	2350	9	$	$	SYM
inlawrev-3979	2350	10	50,228.75	50,228.75	NUM
inlawrev-3979	2350	11	and	and	CCONJ
inlawrev-3979	2350	12	applied	apply	VERB
inlawrev-3979	2350	13	$	$	SYM
inlawrev-3979	2350	14	46,059.25	46,059.25	NOUN
inlawrev-3979	2350	15	of	of	ADP
inlawrev-3979	2350	16	this	this	DET
inlawrev-3979	2350	17	amount	amount	NOUN
inlawrev-3979	2350	18	to	to	ADP
inlawrev-3979	2350	19	the	the	DET
inlawrev-3979	2350	20	amount	amount	NOUN
inlawrev-3979	2350	21	allocated	allocate	VERB
inlawrev-3979	2350	22	to	to	ADP
inlawrev-3979	2350	23	the	the	DET
inlawrev-3979	2350	24	named	name	VERB
inlawrev-3979	2350	25	beneficiaries	beneficiary	NOUN
inlawrev-3979	2350	26	,	,	PUNCT
inlawrev-3979	2350	27	resulting	result	VERB
inlawrev-3979	2350	28	in	in	ADP
inlawrev-3979	2350	29	no	no	DET
inlawrev-3979	2350	30	inheritance	inheritance	NOUN
inlawrev-3979	2350	31	tax	tax	NOUN
inlawrev-3979	2350	32	liability	liability	NOUN
inlawrev-3979	2350	33	for	for	ADP
inlawrev-3979	2350	34	the	the	DET
inlawrev-3979	2350	35	named	name	VERB
inlawrev-3979	2350	36	beneficiaries	beneficiary	NOUN
inlawrev-3979	2350	37	.	.	PUNCT
inlawrev-3979	2351	1	756	756	NUM
inlawrev-3979	2351	2	the	the	DET
inlawrev-3979	2351	3	remaining	remain	VERB
inlawrev-3979	2351	4	amount	amount	NOUN
inlawrev-3979	2351	5	of	of	ADP
inlawrev-3979	2351	6	deductions	deduction	NOUN
inlawrev-3979	2351	7	was	be	AUX
inlawrev-3979	2351	8	allocated	allocate	VERB
inlawrev-3979	2351	9	to	to	ADP
inlawrev-3979	2351	10	the	the	DET
inlawrev-3979	2351	11	residuary	residuary	NOUN
inlawrev-3979	2351	12	,	,	PUNCT
inlawrev-3979	2351	13	but	but	CCONJ
inlawrev-3979	2351	14	because	because	SCONJ
inlawrev-3979	2351	15	the	the	DET
inlawrev-3979	2351	16	residuary	residuary	NOUN
inlawrev-3979	2351	17	was	be	AUX
inlawrev-3979	2351	18	transferred	transfer	VERB
inlawrev-3979	2351	19	to	to	ADP
inlawrev-3979	2351	20	a	a	DET
inlawrev-3979	2351	21	church	church	NOUN
inlawrev-3979	2351	22	,	,	PUNCT
inlawrev-3979	2351	23	it	it	PRON
inlawrev-3979	2351	24	was	be	AUX
inlawrev-3979	2351	25	exempt	exempt	ADJ
inlawrev-3979	2351	26	from	from	ADP
inlawrev-3979	2351	27	any	any	DET
inlawrev-3979	2351	28	inheritance	inheritance	NOUN
inlawrev-3979	2351	29	tax	tax	NOUN
inlawrev-3979	2351	30	.	.	PUNCT
inlawrev-3979	2352	1	757	757	NUM
inlawrev-3979	2352	2	the	the	DET
inlawrev-3979	2352	3	dosr	dosr	NOUN
inlawrev-3979	2352	4	argued	argue	VERB
inlawrev-3979	2352	5	the	the	DET
inlawrev-3979	2352	6	estate	estate	NOUN
inlawrev-3979	2352	7	failed	fail	VERB
inlawrev-3979	2352	8	to	to	PART
inlawrev-3979	2352	9	properly	properly	ADV
inlawrev-3979	2352	10	apply	apply	VERB
inlawrev-3979	2352	11	the	the	DET
inlawrev-3979	2352	12	deductions	deduction	NOUN
inlawrev-3979	2352	13	under	under	ADP
inlawrev-3979	2352	14	i.c	i.c	PROPN
inlawrev-3979	2352	15	.	.	PUNCT
inlawrev-3979	2353	1	§	§	PROPN
inlawrev-3979	2353	2	29	29	NUM
inlawrev-3979	2353	3	-	-	SYM
inlawrev-3979	2353	4	1	1	NUM
inlawrev-3979	2353	5	-	-	PUNCT
inlawrev-3979	2353	6	17	17	NUM
inlawrev-3979	2353	7	-	-	SYM
inlawrev-3979	2353	8	3	3	NUM
inlawrev-3979	2353	9	.	.	NOUN
inlawrev-3979	2353	10	758	758	NUM
inlawrev-3979	2353	11	instead	instead	ADV
inlawrev-3979	2353	12	of	of	ADP
inlawrev-3979	2353	13	applying	apply	VERB
inlawrev-3979	2353	14	the	the	DET
inlawrev-3979	2353	15	deductions	deduction	NOUN
inlawrev-3979	2353	16	to	to	ADP
inlawrev-3979	2353	17	the	the	DET
inlawrev-3979	2353	18	shares	share	NOUN
inlawrev-3979	2353	19	of	of	ADP
inlawrev-3979	2353	20	the	the	DET
inlawrev-3979	2353	21	named	name	VERB
inlawrev-3979	2353	22	beneficiaries	beneficiary	NOUN
inlawrev-3979	2353	23	first	first	ADV
inlawrev-3979	2353	24	,	,	PUNCT
inlawrev-3979	2353	25	the	the	DET
inlawrev-3979	2353	26	dosr	dosr	NOUN
inlawrev-3979	2353	27	argued	argue	VERB
inlawrev-3979	2353	28	i.c	i.c	PROPN
inlawrev-3979	2353	29	.	.	PROPN
inlawrev-3979	2354	1	§	§	PROPN
inlawrev-3979	2354	2	29	29	NUM
inlawrev-3979	2354	3	-	-	SYM
inlawrev-3979	2354	4	1	1	NUM
inlawrev-3979	2354	5	-	-	PUNCT
inlawrev-3979	2354	6	17	17	NUM
inlawrev-3979	2354	7	-	-	SYM
inlawrev-3979	2354	8	3	3	NUM
inlawrev-3979	2354	9	,	,	PUNCT
inlawrev-3979	2354	10	addressing	address	VERB
inlawrev-3979	2354	11	the	the	DET
inlawrev-3979	2354	12	issue	issue	NOUN
inlawrev-3979	2354	13	of	of	ADP
inlawrev-3979	2354	14	abatement	abatement	NOUN
inlawrev-3979	2354	15	,	,	PUNCT
inlawrev-3979	2354	16	required	require	VERB
inlawrev-3979	2354	17	the	the	DET
inlawrev-3979	2354	18	estate	estate	NOUN
inlawrev-3979	2354	19	to	to	PART
inlawrev-3979	2354	20	apply	apply	VERB
inlawrev-3979	2354	21	the	the	DET
inlawrev-3979	2354	22	deductions	deduction	NOUN
inlawrev-3979	2354	23	to	to	ADP
inlawrev-3979	2354	24	the	the	DET
inlawrev-3979	2354	25	residuary	residuary	NOUN
inlawrev-3979	2354	26	first	first	ADV
inlawrev-3979	2354	27	because	because	SCONJ
inlawrev-3979	2354	28	the	the	DET
inlawrev-3979	2354	29	purpose	purpose	NOUN
inlawrev-3979	2354	30	of	of	ADP
inlawrev-3979	2354	31	the	the	DET
inlawrev-3979	2354	32	statute	statute	NOUN
inlawrev-3979	2354	33	is	be	AUX
inlawrev-3979	2354	34	to	to	PART
inlawrev-3979	2354	35	prohibit	prohibit	VERB
inlawrev-3979	2354	36	haphazard	haphazard	ADJ
inlawrev-3979	2354	37	payments	payment	NOUN
inlawrev-3979	2354	38	from	from	ADP
inlawrev-3979	2354	39	any	any	DET
inlawrev-3979	2354	40	estate	estate	NOUN
inlawrev-3979	2354	41	item	item	NOUN
inlawrev-3979	2354	42	so	so	SCONJ
inlawrev-3979	2354	43	that	that	SCONJ
inlawrev-3979	2354	44	specific	specific	ADJ
inlawrev-3979	2354	45	bequests	bequest	NOUN
inlawrev-3979	2354	46	are	be	AUX
inlawrev-3979	2354	47	protected	protect	VERB
inlawrev-3979	2354	48	as	as	ADV
inlawrev-3979	2354	49	much	much	ADV
inlawrev-3979	2354	50	as	as	ADP
inlawrev-3979	2354	51	possible	possible	ADJ
inlawrev-3979	2354	52	.	.	PUNCT
inlawrev-3979	2355	1	759	759	NUM
inlawrev-3979	2355	2	the	the	DET
inlawrev-3979	2355	3	estate	estate	NOUN
inlawrev-3979	2355	4	argued	argue	VERB
inlawrev-3979	2355	5	that	that	SCONJ
inlawrev-3979	2355	6	the	the	DET
inlawrev-3979	2355	7	dosr	dosr	NOUN
inlawrev-3979	2355	8	could	could	AUX
inlawrev-3979	2355	9	not	not	PART
inlawrev-3979	2355	10	rely	rely	VERB
inlawrev-3979	2355	11	on	on	ADP
inlawrev-3979	2355	12	this	this	DET
inlawrev-3979	2355	13	statute	statute	NOUN
inlawrev-3979	2355	14	because	because	SCONJ
inlawrev-3979	2355	15	it	it	PRON
inlawrev-3979	2355	16	applies	apply	VERB
inlawrev-3979	2355	17	to	to	ADP
inlawrev-3979	2355	18	the	the	DET
inlawrev-3979	2355	19	issue	issue	NOUN
inlawrev-3979	2355	20	of	of	ADP
inlawrev-3979	2355	21	abatement	abatement	NOUN
inlawrev-3979	2355	22	,	,	PUNCT
inlawrev-3979	2355	23	not	not	PART
inlawrev-3979	2355	24	the	the	DET
inlawrev-3979	2355	25	allocation	allocation	NOUN
inlawrev-3979	2355	26	of	of	ADP
inlawrev-3979	2355	27	deductions	deduction	NOUN
inlawrev-3979	2355	28	,	,	PUNCT
inlawrev-3979	2355	29	and	and	CCONJ
inlawrev-3979	2355	30	that	that	SCONJ
inlawrev-3979	2355	31	the	the	DET
inlawrev-3979	2355	32	allocation	allocation	NOUN
inlawrev-3979	2355	33	of	of	ADP
inlawrev-3979	2355	34	deductions	deduction	NOUN
inlawrev-3979	2355	35	was	be	AUX
inlawrev-3979	2355	36	within	within	ADP
inlawrev-3979	2355	37	the	the	DET
inlawrev-3979	2355	38	estate	estate	NOUN
inlawrev-3979	2355	39	's	's	PART
inlawrev-3979	2355	40	discretion	discretion	NOUN
inlawrev-3979	2355	41	.	.	PUNCT
inlawrev-3979	2356	1	760	760	NUM
inlawrev-3979	2356	2	the	the	DET
inlawrev-3979	2356	3	tax	tax	NOUN
inlawrev-3979	2356	4	court	court	NOUN
inlawrev-3979	2356	5	disagreed	disagree	VERB
inlawrev-3979	2356	6	noting	note	VERB
inlawrev-3979	2356	7	that	that	SCONJ
inlawrev-3979	2356	8	even	even	ADV
inlawrev-3979	2356	9	though	though	SCONJ
inlawrev-3979	2356	10	there	there	PRON
inlawrev-3979	2356	11	is	be	VERB
inlawrev-3979	2356	12	no	no	DET
inlawrev-3979	2356	13	statutory	statutory	ADJ
inlawrev-3979	2356	14	provision	provision	NOUN
inlawrev-3979	2356	15	providing	provide	VERB
inlawrev-3979	2356	16	for	for	ADP
inlawrev-3979	2356	17	the	the	DET
inlawrev-3979	2356	18	allocation	allocation	NOUN
inlawrev-3979	2356	19	of	of	ADP
inlawrev-3979	2356	20	deductions	deduction	NOUN
inlawrev-3979	2356	21	,	,	PUNCT
inlawrev-3979	2356	22	"	"	PUNCT
inlawrev-3979	2356	23	the	the	DET
inlawrev-3979	2356	24	court	court	NOUN
inlawrev-3979	2356	25	of	of	ADP
inlawrev-3979	2356	26	appeals	appeals	PROPN
inlawrev-3979	2356	27	has	have	AUX
inlawrev-3979	2356	28	previously	previously	ADV
inlawrev-3979	2356	29	explained	explain	VERB
inlawrev-3979	2356	30	that	that	SCONJ
inlawrev-3979	2356	31	'	'	PUNCT
inlawrev-3979	2356	32	[	[	X
inlawrev-3979	2356	33	l]ogic	l]ogic	NOUN
inlawrev-3979	2356	34	dictates	dictate	VERB
inlawrev-3979	2356	35	that	that	SCONJ
inlawrev-3979	2356	36	[	[	X
inlawrev-3979	2356	37	the	the	DET
inlawrev-3979	2356	38	]	]	X
inlawrev-3979	2356	39	deduction	deduction	NOUN
inlawrev-3979	2356	40	must	must	AUX
inlawrev-3979	2356	41	be	be	AUX
inlawrev-3979	2356	42	attributed	attribute	VERB
inlawrev-3979	2356	43	only	only	ADV
inlawrev-3979	2356	44	to	to	ADP
inlawrev-3979	2356	45	the	the	DET
inlawrev-3979	2356	46	party	party	NOUN
inlawrev-3979	2356	47	which	which	PRON
inlawrev-3979	2356	48	expends	expend	VERB
inlawrev-3979	2356	49	the	the	DET
inlawrev-3979	2356	50	resources	resource	NOUN
inlawrev-3979	2356	51	which	which	PRON
inlawrev-3979	2356	52	constitute	constitute	VERB
inlawrev-3979	2356	53	the	the	DET
inlawrev-3979	2356	54	deduction	deduction	NOUN
inlawrev-3979	2356	55	,	,	PUNCT
inlawrev-3979	2356	56	'	'	PUNCT
inlawrev-3979	2356	57	"	"	PUNCT
inlawrev-3979	2356	58	which	which	PRON
inlawrev-3979	2356	59	means	mean	VERB
inlawrev-3979	2356	60	that	that	SCONJ
inlawrev-3979	2356	61	the	the	DET
inlawrev-3979	2356	62	deduction	deduction	NOUN
inlawrev-3979	2356	63	should	should	AUX
inlawrev-3979	2356	64	be	be	AUX
inlawrev-3979	2356	65	allocated	allocate	VERB
inlawrev-3979	2356	66	to	to	ADP
inlawrev-3979	2356	67	the	the	DET
inlawrev-3979	2356	68	actual	actual	ADJ
inlawrev-3979	2356	69	expenditure	expenditure	NOUN
inlawrev-3979	2356	70	.	.	PUNCT
inlawrev-3979	2357	1	761	761	NUM
inlawrev-3979	2357	2	here	here	ADV
inlawrev-3979	2357	3	,	,	PUNCT
inlawrev-3979	2357	4	the	the	DET
inlawrev-3979	2357	5	expenses	expense	NOUN
inlawrev-3979	2357	6	for	for	ADP
inlawrev-3979	2357	7	which	which	PRON
inlawrev-3979	2357	8	the	the	DET
inlawrev-3979	2357	9	deduction	deduction	NOUN
inlawrev-3979	2357	10	was	be	AUX
inlawrev-3979	2357	11	being	be	AUX
inlawrev-3979	2357	12	claimed	claim	VERB
inlawrev-3979	2357	13	were	be	AUX
inlawrev-3979	2357	14	actually	actually	ADV
inlawrev-3979	2357	15	paid	pay	VERB
inlawrev-3979	2357	16	from	from	ADP
inlawrev-3979	2357	17	the	the	DET
inlawrev-3979	2357	18	residuary	residuary	NOUN
inlawrev-3979	2357	19	,	,	PUNCT
inlawrev-3979	2357	20	not	not	PART
inlawrev-3979	2357	21	the	the	DET
inlawrev-3979	2357	22	specific	specific	ADJ
inlawrev-3979	2357	23	bequests	bequest	NOUN
inlawrev-3979	2357	24	.	.	PUNCT
inlawrev-3979	2358	1	762	762	NUM
inlawrev-3979	2358	2	therefore	therefore	ADV
inlawrev-3979	2358	3	,	,	PUNCT
inlawrev-3979	2358	4	the	the	DET
inlawrev-3979	2358	5	estate	estate	NOUN
inlawrev-3979	2358	6	improperly	improperly	ADV
inlawrev-3979	2358	7	allocated	allocate	VERB
inlawrev-3979	2358	8	the	the	DET
inlawrev-3979	2358	9	deductions	deduction	NOUN
inlawrev-3979	2358	10	,	,	PUNCT
inlawrev-3979	2358	11	and	and	CCONJ
inlawrev-3979	2358	12	the	the	DET
inlawrev-3979	2358	13	superior	superior	ADJ
inlawrev-3979	2358	14	court	court	NOUN
inlawrev-3979	2358	15	's	's	PART
inlawrev-3979	2358	16	order	order	NOUN
inlawrev-3979	2358	17	was	be	AUX
inlawrev-3979	2358	18	reversed	reverse	VERB
inlawrev-3979	2358	19	.	.	PUNCT
inlawrev-3979	2359	1	763	763	NUM
inlawrev-3979	2359	2	d.	d.	NOUN
inlawrev-3979	2359	3	sales	sale	NOUN
inlawrev-3979	2359	4	and	and	CCONJ
inlawrev-3979	2359	5	use	use	VERB
inlawrev-3979	2359	6	tax	tax	NOUN
inlawrev-3979	2359	7	1	1	NUM
inlawrev-3979	2359	8	.	.	PUNCT
inlawrev-3979	2359	9	horseshoe	horseshoe	PROPN
inlawrev-3979	2359	10	hammond	hammond	PROPN
inlawrev-3979	2359	11	,	,	PUNCT
inlawrev-3979	2359	12	llc	llc	PROPN
inlawrev-3979	2359	13	v.	v.	PROPN
inlawrev-3979	2359	14	indiana	indiana	PROPN
inlawrev-3979	2359	15	department	department	PROPN
inlawrev-3979	2359	16	of	of	ADP
inlawrev-3979	2359	17	state	state	PROPN
inlawrev-3979	2359	18	revenue	revenue	NOUN
inlawrev-3979	2359	19	.	.	PUNCT
inlawrev-3979	2360	1	764	764	NUM
inlawrev-3979	2360	2	—	—	PUNCT
inlawrev-3979	2360	3	horseshoe	horseshoe	PROPN
inlawrev-3979	2360	4	hammond	hammond	PROPN
inlawrev-3979	2360	5	(	(	PUNCT
inlawrev-3979	2360	6	"	"	PUNCT
inlawrev-3979	2360	7	hh	hh	PROPN
inlawrev-3979	2360	8	"	"	PUNCT
inlawrev-3979	2360	9	)	)	PUNCT
inlawrev-3979	2360	10	initiated	initiate	VERB
inlawrev-3979	2360	11	this	this	DET
inlawrev-3979	2360	12	appeal	appeal	NOUN
inlawrev-3979	2360	13	after	after	SCONJ
inlawrev-3979	2360	14	the	the	DET
inlawrev-3979	2360	15	dosr	dosr	NOUN
inlawrev-3979	2360	16	failed	fail	VERB
inlawrev-3979	2360	17	to	to	PART
inlawrev-3979	2360	18	issue	issue	VERB
inlawrev-3979	2360	19	a	a	DET
inlawrev-3979	2360	20	final	final	ADJ
inlawrev-3979	2360	21	determination	determination	NOUN
inlawrev-3979	2360	22	regarding	regard	VERB
inlawrev-3979	2360	23	its	its	PRON
inlawrev-3979	2360	24	claim	claim	NOUN
inlawrev-3979	2360	25	for	for	ADP
inlawrev-3979	2360	26	refund	refund	NOUN
inlawrev-3979	2360	27	,	,	PUNCT
inlawrev-3979	2360	28	which	which	PRON
inlawrev-3979	2360	29	included	include	VERB
inlawrev-3979	2360	30	754	754	NUM
inlawrev-3979	2360	31	.	.	PUNCT
inlawrev-3979	2361	1	i	i	PRON
inlawrev-3979	2361	2	d.	d.	PROPN
inlawrev-3979	2361	3	755	755	NUM
inlawrev-3979	2361	4	.	.	PUNCT
inlawrev-3979	2362	1	i	i	PRON
inlawrev-3979	2362	2	d.	d.	PROPN
inlawrev-3979	2362	3	756	756	NUM
inlawrev-3979	2362	4	.	.	PUNCT
inlawrev-3979	2363	1	i	i	PRON
inlawrev-3979	2363	2	d.	d.	PROPN
inlawrev-3979	2363	3	at	at	ADP
inlawrev-3979	2363	4	210	210	NUM
inlawrev-3979	2363	5	-	-	SYM
inlawrev-3979	2363	6	11	11	NUM
inlawrev-3979	2363	7	.	.	PUNCT
inlawrev-3979	2364	1	757	757	PROPN
inlawrev-3979	2364	2	.	.	PUNCT
inlawrev-3979	2365	1	i	i	PRON
inlawrev-3979	2365	2	d.	d.	PROPN
inlawrev-3979	2365	3	at	at	ADP
inlawrev-3979	2365	4	211	211	NUM
inlawrev-3979	2365	5	.	.	PUNCT
inlawrev-3979	2366	1	758	758	NUM
inlawrev-3979	2366	2	.	.	PUNCT
inlawrev-3979	2367	1	i	i	PRON
inlawrev-3979	2367	2	d.	d.	PROPN
inlawrev-3979	2367	3	at	at	ADP
inlawrev-3979	2367	4	212	212	NUM
inlawrev-3979	2367	5	.	.	PUNCT
inlawrev-3979	2368	1	759	759	NUM
inlawrev-3979	2368	2	.	.	PUNCT
inlawrev-3979	2369	1	i	i	PRON
inlawrev-3979	2369	2	d.	d.	PROPN
inlawrev-3979	2369	3	at	at	ADP
inlawrev-3979	2369	4	212	212	NUM
inlawrev-3979	2369	5	-	-	SYM
inlawrev-3979	2369	6	13	13	NUM
inlawrev-3979	2369	7	.	.	PUNCT
inlawrev-3979	2370	1	760	760	NUM
inlawrev-3979	2370	2	.	.	PUNCT
inlawrev-3979	2371	1	i	i	PRON
inlawrev-3979	2371	2	d.	d.	PROPN
inlawrev-3979	2371	3	at	at	ADP
inlawrev-3979	2371	4	213	213	NUM
inlawrev-3979	2371	5	.	.	PUNCT
inlawrev-3979	2371	6	761	761	NUM
inlawrev-3979	2371	7	.	.	PUNCT
inlawrev-3979	2372	1	i	i	PRON
inlawrev-3979	2372	2	d.	d.	PROPN
inlawrev-3979	2372	3	(	(	PUNCT
inlawrev-3979	2372	4	alteration	alteration	NOUN
inlawrev-3979	2372	5	original	original	NOUN
inlawrev-3979	2372	6	)	)	PUNCT
inlawrev-3979	2372	7	(	(	PUNCT
inlawrev-3979	2372	8	quoting	quote	VERB
inlawrev-3979	2372	9	in	in	ADP
inlawrev-3979	2372	10	re	re	NOUN
inlawrev-3979	2372	11	estate	estate	NOUN
inlawrev-3979	2372	12	of	of	ADP
inlawrev-3979	2372	13	pfeiffer	pfeiffer	PROPN
inlawrev-3979	2372	14	,	,	PUNCT
inlawrev-3979	2372	15	452	452	NUM
inlawrev-3979	2372	16	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2372	17	448	448	NUM
inlawrev-3979	2372	18	,	,	PUNCT
inlawrev-3979	2372	19	451	451	NUM
inlawrev-3979	2372	20	(	(	PUNCT
inlawrev-3979	2372	21	ind	ind	NOUN
inlawrev-3979	2372	22	.	.	PUNCT
inlawrev-3979	2373	1	ct	ct	PROPN
inlawrev-3979	2373	2	.	.	PUNCT
inlawrev-3979	2374	1	app	app	PROPN
inlawrev-3979	2374	2	.	.	PROPN
inlawrev-3979	2374	3	1983	1983	NUM
inlawrev-3979	2374	4	)	)	PUNCT
inlawrev-3979	2374	5	)	)	PUNCT
inlawrev-3979	2374	6	.	.	PUNCT
inlawrev-3979	2375	1	762	762	X
inlawrev-3979	2375	2	.	.	PUNCT
inlawrev-3979	2376	1	i	i	PRON
inlawrev-3979	2376	2	d.	d.	PROPN
inlawrev-3979	2376	3	763	763	NUM
inlawrev-3979	2376	4	.	.	PUNCT
inlawrev-3979	2377	1	mat	mat	VERB
inlawrev-3979	2377	2	213	213	NUM
inlawrev-3979	2377	3	-	-	SYM
inlawrev-3979	2377	4	14	14	NUM
inlawrev-3979	2377	5	.	.	PUNCT
inlawrev-3979	2378	1	764	764	NUM
inlawrev-3979	2378	2	.	.	PUNCT
inlawrev-3979	2379	1	865	865	NUM
inlawrev-3979	2379	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2379	3	725	725	NUM
inlawrev-3979	2379	4	(	(	PUNCT
inlawrev-3979	2379	5	ind	ind	NOUN
inlawrev-3979	2379	6	.	.	PUNCT
inlawrev-3979	2380	1	tax	tax	PROPN
inlawrev-3979	2380	2	ct	ct	PROPN
inlawrev-3979	2380	3	.	.	PROPN
inlawrev-3979	2380	4	)	)	PUNCT
inlawrev-3979	2380	5	,	,	PUNCT
inlawrev-3979	2381	1	trans	trans	PROPN
inlawrev-3979	2381	2	,	,	PUNCT
inlawrev-3979	2381	3	denied	deny	VERB
inlawrev-3979	2381	4	,	,	PUNCT
inlawrev-3979	2381	5	878	878	NUM
inlawrev-3979	2381	6	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2381	7	207	207	NUM
inlawrev-3979	2381	8	(	(	PUNCT
inlawrev-3979	2381	9	ind	ind	NOUN
inlawrev-3979	2381	10	.	.	PUNCT
inlawrev-3979	2381	11	2007	2007	NUM
inlawrev-3979	2381	12	)	)	PUNCT
inlawrev-3979	2381	13	(	(	PUNCT
inlawrev-3979	2381	14	unpublished	unpublished	ADJ
inlawrev-3979	2381	15	table	table	NOUN
inlawrev-3979	2381	16	decision	decision	NOUN
inlawrev-3979	2381	17	)	)	PUNCT
inlawrev-3979	2381	18	.	.	PUNCT
inlawrev-3979	2382	1	2008	2008	NUM
inlawrev-3979	2382	2	]	]	PUNCT
inlawrev-3979	2382	3	tax	tax	NOUN
inlawrev-3979	2382	4	law	law	NOUN
inlawrev-3979	2382	5	1335	1335	NUM
inlawrev-3979	2382	6	$	$	SYM
inlawrev-3979	2382	7	87,635	87,635	NUM
inlawrev-3979	2382	8	.	.	PUNCT
inlawrev-3979	2382	9	17	17	NUM
inlawrev-3979	2382	10	in	in	ADP
inlawrev-3979	2382	11	use	use	NOUN
inlawrev-3979	2382	12	tax	tax	NOUN
inlawrev-3979	2382	13	paid	pay	VERB
inlawrev-3979	2382	14	for	for	ADP
inlawrev-3979	2382	15	complimentary	complimentary	ADJ
inlawrev-3979	2382	16	merchandise	merchandise	NOUN
inlawrev-3979	2382	17	and	and	CCONJ
inlawrev-3979	2382	18	meals	meal	NOUN
inlawrev-3979	2382	19	.	.	PUNCT
inlawrev-3979	2383	1	765	765	NUM
inlawrev-3979	2383	2	hh	hh	PROPN
inlawrev-3979	2383	3	,	,	PUNCT
inlawrev-3979	2383	4	an	an	DET
inlawrev-3979	2383	5	indiana	indiana	PROPN
inlawrev-3979	2383	6	corporation	corporation	NOUN
inlawrev-3979	2383	7	located	locate	VERB
inlawrev-3979	2383	8	in	in	ADP
inlawrev-3979	2383	9	hammond	hammond	PROPN
inlawrev-3979	2383	10	,	,	PUNCT
inlawrev-3979	2383	11	indiana	indiana	PROPN
inlawrev-3979	2383	12	,	,	PUNCT
inlawrev-3979	2383	13	is	be	AUX
inlawrev-3979	2383	14	a	a	DET
inlawrev-3979	2383	15	licensed	licensed	ADJ
inlawrev-3979	2383	16	riverboat	riverboat	NOUN
inlawrev-3979	2383	17	operator	operator	NOUN
inlawrev-3979	2383	18	that	that	PRON
inlawrev-3979	2383	19	operates	operate	VERB
inlawrev-3979	2383	20	an	an	DET
inlawrev-3979	2383	21	excursion	excursion	NOUN
inlawrev-3979	2383	22	gaming	game	VERB
inlawrev-3979	2383	23	riverboat	riverboat	NOUN
inlawrev-3979	2383	24	.	.	PUNCT
inlawrev-3979	2384	1	766	766	NUM
inlawrev-3979	2384	2	the	the	DET
inlawrev-3979	2384	3	boat	boat	NOUN
inlawrev-3979	2384	4	is	be	AUX
inlawrev-3979	2384	5	docked	dock	VERB
inlawrev-3979	2384	6	on	on	ADP
inlawrev-3979	2384	7	lake	lake	PROPN
inlawrev-3979	2384	8	michigan	michigan	PROPN
inlawrev-3979	2384	9	and	and	CCONJ
inlawrev-3979	2384	10	provides	provide	VERB
inlawrev-3979	2384	11	gaming	gaming	NOUN
inlawrev-3979	2384	12	,	,	PUNCT
inlawrev-3979	2384	13	a	a	DET
inlawrev-3979	2384	14	gift	gift	NOUN
inlawrev-3979	2384	15	shop	shop	NOUN
inlawrev-3979	2384	16	,	,	PUNCT
inlawrev-3979	2384	17	and	and	CCONJ
inlawrev-3979	2384	18	several	several	ADJ
inlawrev-3979	2384	19	bars	bar	NOUN
inlawrev-3979	2384	20	and	and	CCONJ
inlawrev-3979	2384	21	restaurants	restaurant	NOUN
inlawrev-3979	2384	22	.	.	PUNCT
inlawrev-3979	2385	1	767	767	NUM
inlawrev-3979	2385	2	in	in	ADP
inlawrev-3979	2385	3	order	order	NOUN
inlawrev-3979	2385	4	to	to	PART
inlawrev-3979	2385	5	"	"	PUNCT
inlawrev-3979	2385	6	cultivate	cultivate	VERB
inlawrev-3979	2385	7	customer	customer	NOUN
inlawrev-3979	2385	8	relations	relation	NOUN
inlawrev-3979	2385	9	so	so	SCONJ
inlawrev-3979	2385	10	that	that	SCONJ
inlawrev-3979	2385	11	customers	customer	NOUN
inlawrev-3979	2385	12	w[ould	w[ould	AUX
inlawrev-3979	2385	13	]	]	PUNCT
inlawrev-3979	2385	14	stay	stay	VERB
inlawrev-3979	2385	15	on	on	ADP
inlawrev-3979	2385	16	the	the	DET
inlawrev-3979	2385	17	property	property	NOUN
inlawrev-3979	2385	18	,	,	PUNCT
inlawrev-3979	2385	19	come	come	VERB
inlawrev-3979	2385	20	to	to	ADP
inlawrev-3979	2385	21	the	the	DET
inlawrev-3979	2385	22	property	property	NOUN
inlawrev-3979	2385	23	,	,	PUNCT
inlawrev-3979	2385	24	or	or	CCONJ
inlawrev-3979	2385	25	return	return	VERB
inlawrev-3979	2385	26	to	to	ADP
inlawrev-3979	2385	27	the	the	DET
inlawrev-3979	2385	28	property	property	NOUN
inlawrev-3979	2385	29	[	[	X
inlawrev-3979	2385	30	,	,	PUNCT
inlawrev-3979	2385	31	]	]	X
inlawrev-3979	2385	32	"	"	PUNCT
inlawrev-3979	2385	33	hh	hh	PROPN
inlawrev-3979	2385	34	offered	offer	VERB
inlawrev-3979	2385	35	complimentary	complimentary	ADJ
inlawrev-3979	2385	36	merchandise	merchandise	NOUN
inlawrev-3979	2385	37	and	and	CCONJ
inlawrev-3979	2385	38	meals	meal	NOUN
inlawrev-3979	2385	39	to	to	ADP
inlawrev-3979	2385	40	members	member	NOUN
inlawrev-3979	2385	41	of	of	ADP
inlawrev-3979	2385	42	its	its	PRON
inlawrev-3979	2385	43	player	player	NOUN
inlawrev-3979	2385	44	's	's	PART
inlawrev-3979	2385	45	club	club	NOUN
inlawrev-3979	2385	46	.	.	PUNCT
inlawrev-3979	2386	1	768	768	NUM
inlawrev-3979	2386	2	hh	hh	ADJ
inlawrev-3979	2386	3	calculated	calculate	VERB
inlawrev-3979	2386	4	use	use	NOUN
inlawrev-3979	2386	5	tax	tax	NOUN
inlawrev-3979	2386	6	based	base	VERB
inlawrev-3979	2386	7	on	on	ADP
inlawrev-3979	2386	8	the	the	DET
inlawrev-3979	2386	9	retail	retail	ADJ
inlawrev-3979	2386	10	price	price	NOUN
inlawrev-3979	2386	11	of	of	ADP
inlawrev-3979	2386	12	these	these	DET
inlawrev-3979	2386	13	complimentary	complimentary	ADJ
inlawrev-3979	2386	14	items	item	NOUN
inlawrev-3979	2386	15	and	and	CCONJ
inlawrev-3979	2386	16	remitted	remit	VERB
inlawrev-3979	2386	17	the	the	DET
inlawrev-3979	2386	18	proper	proper	ADJ
inlawrev-3979	2386	19	use	use	NOUN
inlawrev-3979	2386	20	tax	tax	NOUN
inlawrev-3979	2386	21	to	to	ADP
inlawrev-3979	2386	22	the	the	DET
inlawrev-3979	2386	23	dosr.769	dosr.769	NOUN
inlawrev-3979	2386	24	hh	hh	PROPN
inlawrev-3979	2386	25	filed	file	VERB
inlawrev-3979	2386	26	a	a	DET
inlawrev-3979	2386	27	motion	motion	NOUN
inlawrev-3979	2386	28	for	for	ADP
inlawrev-3979	2386	29	summary	summary	NOUN
inlawrev-3979	2386	30	judgment	judgment	NOUN
inlawrev-3979	2386	31	,	,	PUNCT
inlawrev-3979	2386	32	770	770	NUM
inlawrev-3979	2386	33	and	and	CCONJ
inlawrev-3979	2386	34	the	the	DET
inlawrev-3979	2386	35	dosr	dosr	NOUN
inlawrev-3979	2386	36	's	's	PART
inlawrev-3979	2386	37	response	response	NOUN
inlawrev-3979	2386	38	brief	brief	NOUN
inlawrev-3979	2386	39	was	be	AUX
inlawrev-3979	2386	40	treated	treat	VERB
inlawrev-3979	2386	41	by	by	ADP
inlawrev-3979	2386	42	the	the	DET
inlawrev-3979	2386	43	tax	tax	NOUN
inlawrev-3979	2386	44	court	court	NOUN
inlawrev-3979	2386	45	as	as	ADP
inlawrev-3979	2386	46	a	a	DET
inlawrev-3979	2386	47	cross	cross	NOUN
inlawrev-3979	2386	48	-	-	NOUN
inlawrev-3979	2386	49	motion	motion	NOUN
inlawrev-3979	2386	50	for	for	ADP
inlawrev-3979	2386	51	summary	summary	NOUN
inlawrev-3979	2386	52	judgment	judgment	NOUN
inlawrev-3979	2386	53	.	.	PUNCT
inlawrev-3979	2387	1	771	771	NUM
inlawrev-3979	2388	1	the	the	DET
inlawrev-3979	2388	2	tax	tax	NOUN
inlawrev-3979	2388	3	court	court	NOUN
inlawrev-3979	2388	4	discussed	discuss	VERB
inlawrev-3979	2388	5	the	the	DET
inlawrev-3979	2388	6	complimentary	complimentary	ADJ
inlawrev-3979	2388	7	merchandise	merchandise	NOUN
inlawrev-3979	2388	8	and	and	CCONJ
inlawrev-3979	2388	9	meals	meal	NOUN
inlawrev-3979	2388	10	separately	separately	ADV
inlawrev-3979	2388	11	.	.	PUNCT
inlawrev-3979	2389	1	hh	hh	PROPN
inlawrev-3979	2389	2	did	do	AUX
inlawrev-3979	2389	3	not	not	PART
inlawrev-3979	2389	4	dispute	dispute	VERB
inlawrev-3979	2389	5	that	that	SCONJ
inlawrev-3979	2389	6	it	it	PRON
inlawrev-3979	2389	7	owed	owe	VERB
inlawrev-3979	2389	8	use	use	NOUN
inlawrev-3979	2389	9	tax	tax	NOUN
inlawrev-3979	2389	10	on	on	ADP
inlawrev-3979	2389	11	the	the	DET
inlawrev-3979	2389	12	complimentary	complimentary	ADJ
inlawrev-3979	2389	13	merchandise	merchandise	NOUN
inlawrev-3979	2389	14	,	,	PUNCT
inlawrev-3979	2389	15	rather	rather	ADV
inlawrev-3979	2389	16	it	it	PRON
inlawrev-3979	2389	17	disputed	dispute	VERB
inlawrev-3979	2389	18	the	the	DET
inlawrev-3979	2389	19	amount	amount	NOUN
inlawrev-3979	2389	20	of	of	ADP
inlawrev-3979	2389	21	use	use	NOUN
inlawrev-3979	2389	22	tax	tax	NOUN
inlawrev-3979	2389	23	owed	owe	VERB
inlawrev-3979	2389	24	.	.	PUNCT
inlawrev-3979	2390	1	772	772	NUM
inlawrev-3979	2390	2	the	the	DET
inlawrev-3979	2390	3	dosr	dosr	NOUN
inlawrev-3979	2390	4	,	,	PUNCT
inlawrev-3979	2390	5	however	however	ADV
inlawrev-3979	2390	6	,	,	PUNCT
inlawrev-3979	2390	7	first	first	ADV
inlawrev-3979	2390	8	argued	argue	VERB
inlawrev-3979	2390	9	that	that	SCONJ
inlawrev-3979	2390	10	hh	hh	PROPN
inlawrev-3979	2390	11	was	be	AUX
inlawrev-3979	2390	12	required	require	VERB
inlawrev-3979	2390	13	to	to	PART
inlawrev-3979	2390	14	remit	remit	VERB
inlawrev-3979	2390	15	sales	sale	NOUN
inlawrev-3979	2390	16	tax	tax	NOUN
inlawrev-3979	2390	17	on	on	ADP
inlawrev-3979	2390	18	the	the	DET
inlawrev-3979	2390	19	merchandise	merchandise	NOUN
inlawrev-3979	2390	20	because	because	SCONJ
inlawrev-3979	2390	21	it	it	PRON
inlawrev-3979	2390	22	was	be	AUX
inlawrev-3979	2390	23	making	make	VERB
inlawrev-3979	2390	24	a	a	DET
inlawrev-3979	2390	25	disguised	disguised	ADJ
inlawrev-3979	2390	26	retail	retail	ADJ
inlawrev-3979	2390	27	transaction	transaction	NOUN
inlawrev-3979	2390	28	.	.	PUNCT
inlawrev-3979	2391	1	773	773	NUM
inlawrev-3979	2392	1	the	the	DET
inlawrev-3979	2392	2	dosr	dosr	NOUN
inlawrev-3979	2392	3	's	's	PART
inlawrev-3979	2392	4	maintained	maintain	VERB
inlawrev-3979	2392	5	that	that	SCONJ
inlawrev-3979	2392	6	there	there	PRON
inlawrev-3979	2392	7	was	be	VERB
inlawrev-3979	2392	8	a	a	DET
inlawrev-3979	2392	9	disguised	disguised	ADJ
inlawrev-3979	2392	10	retail	retail	ADJ
inlawrev-3979	2392	11	transaction	transaction	NOUN
inlawrev-3979	2392	12	,	,	PUNCT
inlawrev-3979	2392	13	because	because	SCONJ
inlawrev-3979	2392	14	,	,	PUNCT
inlawrev-3979	2392	15	even	even	ADV
inlawrev-3979	2392	16	though	though	SCONJ
inlawrev-3979	2392	17	the	the	DET
inlawrev-3979	2392	18	merchandise	merchandise	NOUN
inlawrev-3979	2392	19	was	be	AUX
inlawrev-3979	2392	20	not	not	PART
inlawrev-3979	2392	21	transferred	transfer	VERB
inlawrev-3979	2392	22	to	to	ADP
inlawrev-3979	2392	23	the	the	DET
inlawrev-3979	2392	24	customers	customer	NOUN
inlawrev-3979	2392	25	for	for	ADP
inlawrev-3979	2392	26	money	money	NOUN
inlawrev-3979	2392	27	,	,	PUNCT
inlawrev-3979	2392	28	the	the	DET
inlawrev-3979	2392	29	merchandise	merchandise	NOUN
inlawrev-3979	2392	30	was	be	AUX
inlawrev-3979	2392	31	still	still	ADV
inlawrev-3979	2392	32	transferred	transfer	VERB
inlawrev-3979	2392	33	for	for	ADP
inlawrev-3979	2392	34	consideration	consideration	NOUN
inlawrev-3979	2392	35	,	,	PUNCT
inlawrev-3979	2392	36	which	which	PRON
inlawrev-3979	2392	37	was	be	AUX
inlawrev-3979	2392	38	in	in	ADP
inlawrev-3979	2392	39	the	the	DET
inlawrev-3979	2392	40	continued	continue	VERB
inlawrev-3979	2392	41	gaming	gaming	NOUN
inlawrev-3979	2392	42	and	and	CCONJ
inlawrev-3979	2392	43	loyalty	loyalty	NOUN
inlawrev-3979	2392	44	from	from	ADP
inlawrev-3979	2392	45	the	the	DET
inlawrev-3979	2392	46	customers	customer	NOUN
inlawrev-3979	2392	47	.	.	PUNCT
inlawrev-3979	2393	1	774	774	NUM
inlawrev-3979	2393	2	further	far	ADV
inlawrev-3979	2393	3	,	,	PUNCT
inlawrev-3979	2393	4	the	the	DET
inlawrev-3979	2393	5	dosr	dosr	ADJ
inlawrev-3979	2393	6	cited	cite	VERB
inlawrev-3979	2393	7	monarch	monarch	PROPN
inlawrev-3979	2393	8	beverage	beverage	PROPN
inlawrev-3979	2393	9	co.	co.	PROPN
inlawrev-3979	2394	1	v.	v.	ADP
inlawrev-3979	2394	2	indiana	indiana	PROPN
inlawrev-3979	2394	3	department	department	PROPN
inlawrev-3979	2394	4	of	of	ADP
inlawrev-3979	2394	5	state	state	PROPN
inlawrev-3979	2394	6	revenue	revenue	NOUN
inlawrev-3979	2394	7	,	,	PUNCT
inlawrev-3979	2394	8	115	115	NUM
inlawrev-3979	2394	9	which	which	PRON
inlawrev-3979	2394	10	stated	state	VERB
inlawrev-3979	2394	11	there	there	PRON
inlawrev-3979	2394	12	is	be	VERB
inlawrev-3979	2394	13	sufficient	sufficient	ADJ
inlawrev-3979	2394	14	consideration	consideration	NOUN
inlawrev-3979	2394	15	if	if	SCONJ
inlawrev-3979	2394	16	there	there	PRON
inlawrev-3979	2394	17	is	be	VERB
inlawrev-3979	2394	18	a	a	DET
inlawrev-3979	2394	19	benefit	benefit	NOUN
inlawrev-3979	2394	20	to	to	ADP
inlawrev-3979	2394	21	the	the	DET
inlawrev-3979	2394	22	promisor	promisor	NOUN
inlawrev-3979	2394	23	or	or	CCONJ
inlawrev-3979	2394	24	a	a	DET
inlawrev-3979	2394	25	detriment	detriment	NOUN
inlawrev-3979	2394	26	to	to	ADP
inlawrev-3979	2394	27	the	the	DET
inlawrev-3979	2394	28	promissee	promissee	NOUN
inlawrev-3979	2394	29	.	.	PUNCT
inlawrev-3979	2395	1	776	776	NUM
inlawrev-3979	2395	2	the	the	DET
inlawrev-3979	2395	3	dosr	dosr	NOUN
inlawrev-3979	2395	4	argued	argue	VERB
inlawrev-3979	2395	5	there	there	PRON
inlawrev-3979	2395	6	was	be	VERB
inlawrev-3979	2395	7	sufficient	sufficient	ADJ
inlawrev-3979	2395	8	consideration	consideration	NOUN
inlawrev-3979	2395	9	between	between	ADP
inlawrev-3979	2395	10	the	the	DET
inlawrev-3979	2395	11	customers	customer	NOUN
inlawrev-3979	2395	12	and	and	CCONJ
inlawrev-3979	2395	13	hh	hh	X
inlawrev-3979	2395	14	,	,	PUNCT
inlawrev-3979	2395	15	because	because	SCONJ
inlawrev-3979	2395	16	the	the	DET
inlawrev-3979	2395	17	benefit	benefit	NOUN
inlawrev-3979	2395	18	to	to	ADP
inlawrev-3979	2395	19	the	the	DET
inlawrev-3979	2395	20	customers	customer	NOUN
inlawrev-3979	2395	21	was	be	AUX
inlawrev-3979	2395	22	free	free	ADJ
inlawrev-3979	2395	23	merchandise	merchandise	NOUN
inlawrev-3979	2395	24	and	and	CCONJ
inlawrev-3979	2395	25	the	the	DET
inlawrev-3979	2395	26	detriment	detriment	NOUN
inlawrev-3979	2395	27	to	to	ADP
inlawrev-3979	2395	28	hh	hh	PROPN
inlawrev-3979	2395	29	was	be	AUX
inlawrev-3979	2395	30	providing	provide	VERB
inlawrev-3979	2395	31	the	the	DET
inlawrev-3979	2395	32	free	free	ADJ
inlawrev-3979	2395	33	merchandise	merchandise	NOUN
inlawrev-3979	2395	34	.	.	PUNCT
inlawrev-3979	2396	1	777	777	NUM
inlawrev-3979	2397	1	the	the	DET
inlawrev-3979	2397	2	tax	tax	NOUN
inlawrev-3979	2397	3	court	court	NOUN
inlawrev-3979	2397	4	rejected	reject	VERB
inlawrev-3979	2397	5	dosr	dosr	NOUN
inlawrev-3979	2397	6	's	's	PART
inlawrev-3979	2397	7	argument	argument	NOUN
inlawrev-3979	2397	8	as	as	ADP
inlawrev-3979	2397	9	unconvincing.778	unconvincing.778	PROPN
inlawrev-3979	2397	10	no	no	DET
inlawrev-3979	2397	11	evidence	evidence	NOUN
inlawrev-3979	2397	12	was	be	AUX
inlawrev-3979	2397	13	found	find	VERB
inlawrev-3979	2397	14	that	that	SCONJ
inlawrev-3979	2397	15	there	there	PRON
inlawrev-3979	2397	16	had	have	AUX
inlawrev-3979	2397	17	been	be	AUX
inlawrev-3979	2397	18	a	a	DET
inlawrev-3979	2397	19	bargained	bargain	VERB
inlawrev-3979	2397	20	for	for	ADP
inlawrev-3979	2397	21	exchange.779	exchange.779	PROPN
inlawrev-3979	2397	22	"	"	PUNCT
inlawrev-3979	2397	23	[	[	X
inlawrev-3979	2397	24	t]he	t]he	PROPN
inlawrev-3979	2397	25	765	765	NUM
inlawrev-3979	2397	26	.	.	PUNCT
inlawrev-3979	2398	1	i	i	PRON
inlawrev-3979	2398	2	d.	d.	PROPN
inlawrev-3979	2398	3	at	at	ADP
inlawrev-3979	2398	4	726	726	NUM
inlawrev-3979	2398	5	-	-	SYM
inlawrev-3979	2398	6	27	27	NUM
inlawrev-3979	2398	7	.	.	PUNCT
inlawrev-3979	2399	1	horseshoe	horseshoe	PROPN
inlawrev-3979	2399	2	hammond	hammond	PROPN
inlawrev-3979	2399	3	filed	file	VERB
inlawrev-3979	2399	4	its	its	PRON
inlawrev-3979	2399	5	refund	refund	NOUN
inlawrev-3979	2399	6	claim	claim	NOUN
inlawrev-3979	2399	7	on	on	ADP
inlawrev-3979	2399	8	march	march	PROPN
inlawrev-3979	2399	9	13	13	NUM
inlawrev-3979	2399	10	,	,	PUNCT
inlawrev-3979	2399	11	2003	2003	NUM
inlawrev-3979	2399	12	,	,	PUNCT
inlawrev-3979	2399	13	and	and	CCONJ
inlawrev-3979	2399	14	had	have	AUX
inlawrev-3979	2399	15	not	not	PART
inlawrev-3979	2399	16	received	receive	VERB
inlawrev-3979	2399	17	a	a	DET
inlawrev-3979	2399	18	final	final	ADJ
inlawrev-3979	2399	19	determination	determination	NOUN
inlawrev-3979	2399	20	on	on	ADP
inlawrev-3979	2399	21	november	november	PROPN
inlawrev-3979	2399	22	30	30	NUM
inlawrev-3979	2399	23	,	,	PUNCT
inlawrev-3979	2399	24	2004	2004	NUM
inlawrev-3979	2399	25	.	.	PUNCT
inlawrev-3979	2400	1	i	i	PRON
inlawrev-3979	2400	2	d.	d.	PROPN
inlawrev-3979	2400	3	766	766	NUM
inlawrev-3979	2400	4	.	.	PUNCT
inlawrev-3979	2401	1	i	i	PRON
inlawrev-3979	2401	2	d.	d.	PROPN
inlawrev-3979	2401	3	at	at	ADP
inlawrev-3979	2401	4	726	726	NUM
inlawrev-3979	2401	5	.	.	PUNCT
inlawrev-3979	2401	6	767	767	NUM
inlawrev-3979	2401	7	.	.	PUNCT
inlawrev-3979	2402	1	i	i	PRON
inlawrev-3979	2402	2	d.	d.	PROPN
inlawrev-3979	2402	3	768	768	NUM
inlawrev-3979	2402	4	.	.	PUNCT
inlawrev-3979	2403	1	i	i	PRON
inlawrev-3979	2403	2	d.	d.	PROPN
inlawrev-3979	2403	3	(	(	PUNCT
inlawrev-3979	2403	4	alteration	alteration	NOUN
inlawrev-3979	2403	5	in	in	ADP
inlawrev-3979	2403	6	original	original	ADJ
inlawrev-3979	2403	7	)	)	PUNCT
inlawrev-3979	2403	8	(	(	PUNCT
inlawrev-3979	2403	9	quoting	quote	VERB
inlawrev-3979	2403	10	petitioner	petitioner	NOUN
inlawrev-3979	2403	11	's	's	PART
inlawrev-3979	2403	12	post	post	NOUN
inlawrev-3979	2403	13	hearing	hearing	NOUN
inlawrev-3979	2403	14	brief	brief	NOUN
inlawrev-3979	2403	15	at	at	ADP
inlawrev-3979	2403	16	3	3	NUM
inlawrev-3979	2403	17	,	,	PUNCT
inlawrev-3979	2403	18	horseshoe	horseshoe	PROPN
inlawrev-3979	2403	19	hammond	hammond	PROPN
inlawrev-3979	2403	20	,	,	PUNCT
inlawrev-3979	2403	21	865	865	NUM
inlawrev-3979	2403	22	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2403	23	725	725	NUM
inlawrev-3979	2403	24	)	)	PUNCT
inlawrev-3979	2403	25	.	.	PUNCT
inlawrev-3979	2404	1	the	the	DET
inlawrev-3979	2404	2	player	player	NOUN
inlawrev-3979	2404	3	's	's	PART
inlawrev-3979	2404	4	club	club	NOUN
inlawrev-3979	2404	5	is	be	AUX
inlawrev-3979	2404	6	a	a	DET
inlawrev-3979	2404	7	free	free	ADJ
inlawrev-3979	2404	8	membership	membership	NOUN
inlawrev-3979	2404	9	program	program	NOUN
inlawrev-3979	2404	10	that	that	PRON
inlawrev-3979	2404	11	is	be	AUX
inlawrev-3979	2404	12	open	open	ADJ
inlawrev-3979	2404	13	to	to	ADP
inlawrev-3979	2404	14	the	the	DET
inlawrev-3979	2404	15	casino	casino	NOUN
inlawrev-3979	2404	16	's	's	PART
inlawrev-3979	2404	17	patrons	patron	NOUN
inlawrev-3979	2404	18	who	who	PRON
inlawrev-3979	2404	19	are	be	AUX
inlawrev-3979	2404	20	over	over	ADP
inlawrev-3979	2404	21	twenty	twenty	NUM
inlawrev-3979	2404	22	-	-	PUNCT
inlawrev-3979	2404	23	one	one	NUM
inlawrev-3979	2404	24	years	year	NOUN
inlawrev-3979	2404	25	of	of	ADP
inlawrev-3979	2404	26	age	age	NOUN
inlawrev-3979	2404	27	.	.	PUNCT
inlawrev-3979	2405	1	i	i	PRON
inlawrev-3979	2405	2	d.	d.	PROPN
inlawrev-3979	2405	3	at	at	ADP
inlawrev-3979	2405	4	726	726	NUM
inlawrev-3979	2405	5	n.l	n.l	PROPN
inlawrev-3979	2405	6	.	.	PROPN
inlawrev-3979	2405	7	769	769	NUM
inlawrev-3979	2405	8	.	.	PUNCT
inlawrev-3979	2406	1	i	i	PRON
inlawrev-3979	2406	2	d.	d.	PROPN
inlawrev-3979	2406	3	at	at	ADP
inlawrev-3979	2406	4	726	726	NUM
inlawrev-3979	2406	5	.	.	PUNCT
inlawrev-3979	2407	1	770	770	NUM
inlawrev-3979	2407	2	.	.	PUNCT
inlawrev-3979	2408	1	i	i	PRON
inlawrev-3979	2408	2	d.	d.	PROPN
inlawrev-3979	2408	3	111	111	NUM
inlawrev-3979	2408	4	.	.	PUNCT
inlawrev-3979	2409	1	i	i	PRON
inlawrev-3979	2409	2	d.	d.	PROPN
inlawrev-3979	2409	3	at727n.3	at727n.3	PROPN
inlawrev-3979	2409	4	.	.	PUNCT
inlawrev-3979	2410	1	772	772	NUM
inlawrev-3979	2410	2	.	.	PUNCT
inlawrev-3979	2411	1	i	i	PRON
inlawrev-3979	2411	2	d.	d.	PROPN
inlawrev-3979	2411	3	at	at	ADP
inlawrev-3979	2411	4	728	728	NUM
inlawrev-3979	2411	5	.	.	PUNCT
inlawrev-3979	2412	1	773	773	NUM
inlawrev-3979	2412	2	.	.	PUNCT
inlawrev-3979	2413	1	i	i	PRON
inlawrev-3979	2413	2	d.	d.	PROPN
inlawrev-3979	2413	3	114	114	NUM
inlawrev-3979	2413	4	.	.	PUNCT
inlawrev-3979	2414	1	i	i	PRON
inlawrev-3979	2414	2	d.	d.	PROPN
inlawrev-3979	2414	3	(	(	PUNCT
inlawrev-3979	2414	4	citing	cite	VERB
inlawrev-3979	2414	5	respondent	respondent	NOUN
inlawrev-3979	2414	6	's	's	PART
inlawrev-3979	2414	7	brief	brief	NOUN
inlawrev-3979	2414	8	at	at	ADP
inlawrev-3979	2414	9	7	7	NUM
inlawrev-3979	2414	10	,	,	PUNCT
inlawrev-3979	2414	11	9	9	NUM
inlawrev-3979	2414	12	,	,	PUNCT
inlawrev-3979	2414	13	horseshoe	horseshoe	PROPN
inlawrev-3979	2414	14	hammond	hammond	NOUN
inlawrev-3979	2414	15	,	,	PUNCT
inlawrev-3979	2414	16	865	865	NUM
inlawrev-3979	2414	17	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2414	18	725	725	NUM
inlawrev-3979	2414	19	)	)	PUNCT
inlawrev-3979	2414	20	.	.	PUNCT
inlawrev-3979	2415	1	775	775	NUM
inlawrev-3979	2415	2	.	.	PUNCT
inlawrev-3979	2416	1	589	589	NUM
inlawrev-3979	2416	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2416	3	1209	1209	NUM
inlawrev-3979	2416	4	(	(	PUNCT
inlawrev-3979	2416	5	ind	ind	NOUN
inlawrev-3979	2416	6	.	.	PUNCT
inlawrev-3979	2417	1	tax	tax	PROPN
inlawrev-3979	2417	2	ct	ct	PROPN
inlawrev-3979	2417	3	.	.	PROPN
inlawrev-3979	2417	4	1992	1992	NUM
inlawrev-3979	2417	5	)	)	PUNCT
inlawrev-3979	2417	6	.	.	PUNCT
inlawrev-3979	2418	1	776	776	NUM
inlawrev-3979	2418	2	.	.	PUNCT
inlawrev-3979	2419	1	horseshoe	horseshoe	PROPN
inlawrev-3979	2419	2	hammond	hammond	PROPN
inlawrev-3979	2419	3	,	,	PUNCT
inlawrev-3979	2419	4	865	865	NUM
inlawrev-3979	2419	5	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2419	6	at	at	ADP
inlawrev-3979	2419	7	728	728	NUM
inlawrev-3979	2419	8	-	-	SYM
inlawrev-3979	2419	9	29	29	NUM
inlawrev-3979	2419	10	(	(	PUNCT
inlawrev-3979	2419	11	citing	cite	VERB
inlawrev-3979	2419	12	respondent	respondent	NOUN
inlawrev-3979	2419	13	'	'	PUNCT
inlawrev-3979	2419	14	s	s	NOUN
inlawrev-3979	2419	15	brief	brief	NOUN
inlawrev-3979	2419	16	at	at	ADP
inlawrev-3979	2419	17	8	8	NUM
inlawrev-3979	2419	18	,	,	PUNCT
inlawrev-3979	2419	19	horseshoe	horseshoe	PROPN
inlawrev-3979	2419	20	hammond	hammond	PROPN
inlawrev-3979	2419	21	,	,	PUNCT
inlawrev-3979	2419	22	865	865	NUM
inlawrev-3979	2419	23	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2419	24	725	725	NUM
inlawrev-3979	2419	25	)	)	PUNCT
inlawrev-3979	2419	26	.	.	PUNCT
inlawrev-3979	2420	1	777	777	NUM
inlawrev-3979	2420	2	.	.	PUNCT
inlawrev-3979	2421	1	i	i	PRON
inlawrev-3979	2421	2	d.	d.	PROPN
inlawrev-3979	2421	3	at	at	ADP
inlawrev-3979	2421	4	729	729	NUM
inlawrev-3979	2421	5	.	.	PUNCT
inlawrev-3979	2422	1	778	778	NUM
inlawrev-3979	2422	2	.	.	PUNCT
inlawrev-3979	2423	1	i	i	PRON
inlawrev-3979	2423	2	d.	d.	PROPN
inlawrev-3979	2423	3	779	779	NUM
inlawrev-3979	2423	4	.	.	PUNCT
inlawrev-3979	2424	1	i	i	PRON
inlawrev-3979	2424	2	d.	d.	PROPN
inlawrev-3979	2424	3	1336	1336	NUM
inlawrev-3979	2424	4	indiana	indiana	PROPN
inlawrev-3979	2424	5	law	law	PROPN
inlawrev-3979	2424	6	review	review	NOUN
inlawrev-3979	2425	1	[	[	X
inlawrev-3979	2425	2	vol	vol	NOUN
inlawrev-3979	2425	3	.	.	PUNCT
inlawrev-3979	2426	1	41:1271	41:1271	NOUN
inlawrev-3979	2427	1	casino	casino	NOUN
inlawrev-3979	2427	2	patrons	patron	NOUN
inlawrev-3979	2427	3	never	never	ADV
inlawrev-3979	2427	4	agreed	agree	VERB
inlawrev-3979	2427	5	or	or	CCONJ
inlawrev-3979	2427	6	promised	promise	VERB
inlawrev-3979	2427	7	horseshoe	horseshoe	PROPN
inlawrev-3979	2427	8	that	that	SCONJ
inlawrev-3979	2427	9	they	they	PRON
inlawrev-3979	2427	10	would	would	AUX
inlawrev-3979	2427	11	continue	continue	VERB
inlawrev-3979	2427	12	their	their	PRON
inlawrev-3979	2427	13	gaming	gaming	NOUN
inlawrev-3979	2427	14	activity	activity	NOUN
inlawrev-3979	2427	15	for	for	ADP
inlawrev-3979	2427	16	free	free	ADJ
inlawrev-3979	2427	17	merchandise	merchandise	NOUN
inlawrev-3979	2427	18	.	.	PUNCT
inlawrev-3979	2427	19	"	"	PUNCT
inlawrev-3979	2428	1	780	780	NUM
inlawrev-3979	2428	2	while	while	SCONJ
inlawrev-3979	2428	3	hh	hh	PROPN
inlawrev-3979	2428	4	may	may	AUX
inlawrev-3979	2428	5	have	have	AUX
inlawrev-3979	2428	6	hoped	hope	VERB
inlawrev-3979	2428	7	that	that	SCONJ
inlawrev-3979	2428	8	providing	provide	VERB
inlawrev-3979	2428	9	this	this	DET
inlawrev-3979	2428	10	merchandise	merchandise	NOUN
inlawrev-3979	2428	11	would	would	AUX
inlawrev-3979	2428	12	enhance	enhance	VERB
inlawrev-3979	2428	13	customer	customer	NOUN
inlawrev-3979	2428	14	relations	relation	NOUN
inlawrev-3979	2428	15	,	,	PUNCT
inlawrev-3979	2428	16	such	such	ADJ
inlawrev-3979	2428	17	merchandise	merchandise	NOUN
inlawrev-3979	2428	18	was	be	AUX
inlawrev-3979	2428	19	never	never	ADV
inlawrev-3979	2428	20	promised	promise	VERB
inlawrev-3979	2428	21	to	to	ADP
inlawrev-3979	2428	22	any	any	DET
inlawrev-3979	2428	23	customer	customer	NOUN
inlawrev-3979	2428	24	,	,	PUNCT
inlawrev-3979	2428	25	so	so	CCONJ
inlawrev-3979	2428	26	the	the	DET
inlawrev-3979	2428	27	customer	customer	NOUN
inlawrev-3979	2428	28	's	's	PART
inlawrev-3979	2428	29	decision	decision	NOUN
inlawrev-3979	2428	30	was	be	AUX
inlawrev-3979	2428	31	discretionary	discretionary	ADJ
inlawrev-3979	2428	32	.	.	PUNCT
inlawrev-3979	2429	1	781	781	NUM
inlawrev-3979	2429	2	therefore	therefore	ADV
inlawrev-3979	2429	3	,	,	PUNCT
inlawrev-3979	2429	4	because	because	SCONJ
inlawrev-3979	2429	5	there	there	PRON
inlawrev-3979	2429	6	was	be	VERB
inlawrev-3979	2429	7	no	no	DET
inlawrev-3979	2429	8	consideration	consideration	NOUN
inlawrev-3979	2429	9	,	,	PUNCT
inlawrev-3979	2429	10	there	there	PRON
inlawrev-3979	2429	11	was	be	VERB
inlawrev-3979	2429	12	no	no	DET
inlawrev-3979	2429	13	retail	retail	ADJ
inlawrev-3979	2429	14	transaction	transaction	NOUN
inlawrev-3979	2429	15	,	,	PUNCT
inlawrev-3979	2429	16	and	and	CCONJ
inlawrev-3979	2429	17	the	the	DET
inlawrev-3979	2429	18	merchandise	merchandise	NOUN
inlawrev-3979	2429	19	was	be	AUX
inlawrev-3979	2429	20	not	not	PART
inlawrev-3979	2429	21	subject	subject	ADJ
inlawrev-3979	2429	22	to	to	ADP
inlawrev-3979	2429	23	sales	sale	NOUN
inlawrev-3979	2429	24	tax	tax	NOUN
inlawrev-3979	2429	25	.	.	PUNCT
inlawrev-3979	2430	1	782	782	NUM
inlawrev-3979	2431	1	because	because	SCONJ
inlawrev-3979	2431	2	hh	hh	PROPN
inlawrev-3979	2431	3	conceded	concede	VERB
inlawrev-3979	2431	4	it	it	PRON
inlawrev-3979	2431	5	owed	owe	VERB
inlawrev-3979	2431	6	use	use	NOUN
inlawrev-3979	2431	7	tax	tax	NOUN
inlawrev-3979	2431	8	on	on	ADP
inlawrev-3979	2431	9	the	the	DET
inlawrev-3979	2431	10	merchandise	merchandise	NOUN
inlawrev-3979	2431	11	,	,	PUNCT
inlawrev-3979	2431	12	the	the	DET
inlawrev-3979	2431	13	next	next	ADJ
inlawrev-3979	2431	14	issue	issue	NOUN
inlawrev-3979	2431	15	to	to	PART
inlawrev-3979	2431	16	be	be	AUX
inlawrev-3979	2431	17	decided	decide	VERB
inlawrev-3979	2431	18	was	be	AUX
inlawrev-3979	2431	19	how	how	SCONJ
inlawrev-3979	2431	20	the	the	DET
inlawrev-3979	2431	21	use	use	NOUN
inlawrev-3979	2431	22	tax	tax	NOUN
inlawrev-3979	2431	23	should	should	AUX
inlawrev-3979	2431	24	be	be	AUX
inlawrev-3979	2431	25	calculated	calculate	VERB
inlawrev-3979	2431	26	.	.	PUNCT
inlawrev-3979	2432	1	783	783	NUM
inlawrev-3979	2433	1	citing	cite	VERB
inlawrev-3979	2433	2	the	the	DET
inlawrev-3979	2433	3	indiana	indiana	PROPN
inlawrev-3979	2433	4	administrative	administrative	PROPN
inlawrev-3979	2433	5	code	code	PROPN
inlawrev-3979	2433	6	sections	section	NOUN
inlawrev-3979	2433	7	6	6	NUM
inlawrev-3979	2433	8	-	-	SYM
inlawrev-3979	2433	9	2.5	2.5	NUM
inlawrev-3979	2433	10	-	-	PUNCT
inlawrev-3979	2433	11	3	3	NUM
inlawrev-3979	2433	12	-	-	PUNCT
inlawrev-3979	2433	13	2(a	2(a	NUM
inlawrev-3979	2433	14	)	)	PUNCT
inlawrev-3979	2433	15	and	and	CCONJ
inlawrev-3979	2433	16	-3	-3	PUNCT
inlawrev-3979	2433	17	,	,	PUNCT
inlawrev-3979	2433	18	the	the	DET
inlawrev-3979	2433	19	tax	tax	NOUN
inlawrev-3979	2433	20	court	court	NOUN
inlawrev-3979	2433	21	determined	determine	VERB
inlawrev-3979	2433	22	that	that	SCONJ
inlawrev-3979	2433	23	the	the	DET
inlawrev-3979	2433	24	use	use	NOUN
inlawrev-3979	2433	25	tax	tax	NOUN
inlawrev-3979	2433	26	should	should	AUX
inlawrev-3979	2433	27	be	be	AUX
inlawrev-3979	2433	28	based	base	VERB
inlawrev-3979	2433	29	on	on	ADP
inlawrev-3979	2433	30	the	the	DET
inlawrev-3979	2433	31	price	price	NOUN
inlawrev-3979	2433	32	hh	hh	INTJ
inlawrev-3979	2433	33	paid	pay	VERB
inlawrev-3979	2433	34	for	for	ADP
inlawrev-3979	2433	35	the	the	DET
inlawrev-3979	2433	36	property	property	NOUN
inlawrev-3979	2433	37	and	and	CCONJ
inlawrev-3979	2433	38	not	not	PART
inlawrev-3979	2433	39	the	the	DET
inlawrev-3979	2433	40	merchandise	merchandise	NOUN
inlawrev-3979	2433	41	's	's	PART
inlawrev-3979	2433	42	retail	retail	ADJ
inlawrev-3979	2433	43	price	price	NOUN
inlawrev-3979	2433	44	.	.	PUNCT
inlawrev-3979	2434	1	784	784	NUM
inlawrev-3979	2434	2	hh	hh	NOUN
inlawrev-3979	2434	3	was	be	AUX
inlawrev-3979	2434	4	entitled	entitle	VERB
inlawrev-3979	2434	5	to	to	ADP
inlawrev-3979	2434	6	a	a	DET
inlawrev-3979	2434	7	refund	refund	NOUN
inlawrev-3979	2434	8	of	of	ADP
inlawrev-3979	2434	9	use	use	NOUN
inlawrev-3979	2434	10	tax	tax	NOUN
inlawrev-3979	2434	11	paid	pay	VERB
inlawrev-3979	2434	12	for	for	ADP
inlawrev-3979	2434	13	the	the	DET
inlawrev-3979	2434	14	merchandise	merchandise	NOUN
inlawrev-3979	2434	15	because	because	SCONJ
inlawrev-3979	2434	16	it	it	PRON
inlawrev-3979	2434	17	had	have	AUX
inlawrev-3979	2434	18	remitted	remit	VERB
inlawrev-3979	2434	19	the	the	DET
inlawrev-3979	2434	20	tax	tax	NOUN
inlawrev-3979	2434	21	based	base	VERB
inlawrev-3979	2434	22	on	on	ADP
inlawrev-3979	2434	23	the	the	DET
inlawrev-3979	2434	24	retail	retail	ADJ
inlawrev-3979	2434	25	price	price	NOUN
inlawrev-3979	2434	26	.	.	PUNCT
inlawrev-3979	2435	1	785	785	NUM
inlawrev-3979	2435	2	the	the	DET
inlawrev-3979	2435	3	dosr	dosr	NOUN
inlawrev-3979	2435	4	made	make	VERB
inlawrev-3979	2435	5	the	the	DET
inlawrev-3979	2435	6	same	same	ADJ
inlawrev-3979	2435	7	consideration	consideration	NOUN
inlawrev-3979	2435	8	argument	argument	NOUN
inlawrev-3979	2435	9	regarding	regard	VERB
inlawrev-3979	2435	10	the	the	DET
inlawrev-3979	2435	11	imposition	imposition	NOUN
inlawrev-3979	2435	12	of	of	ADP
inlawrev-3979	2435	13	sales	sale	NOUN
inlawrev-3979	2435	14	tax	tax	NOUN
inlawrev-3979	2435	15	for	for	ADP
inlawrev-3979	2435	16	the	the	DET
inlawrev-3979	2435	17	complimentary	complimentary	ADJ
inlawrev-3979	2435	18	meals	meal	NOUN
inlawrev-3979	2435	19	that	that	PRON
inlawrev-3979	2435	20	hh	hh	AUX
inlawrev-3979	2435	21	provided	provide	VERB
inlawrev-3979	2435	22	to	to	ADP
inlawrev-3979	2435	23	player	player	NOUN
inlawrev-3979	2435	24	's	's	PART
inlawrev-3979	2435	25	club	club	NOUN
inlawrev-3979	2435	26	members	member	NOUN
inlawrev-3979	2435	27	,	,	PUNCT
inlawrev-3979	2435	28	and	and	CCONJ
inlawrev-3979	2435	29	the	the	DET
inlawrev-3979	2435	30	argument	argument	NOUN
inlawrev-3979	2435	31	was	be	AUX
inlawrev-3979	2435	32	again	again	ADV
inlawrev-3979	2435	33	rejected	reject	VERB
inlawrev-3979	2435	34	by	by	ADP
inlawrev-3979	2435	35	the	the	DET
inlawrev-3979	2435	36	tax	tax	NOUN
inlawrev-3979	2435	37	court	court	NOUN
inlawrev-3979	2435	38	.	.	PUNCT
inlawrev-3979	2436	1	786	786	NUM
inlawrev-3979	2437	1	the	the	DET
inlawrev-3979	2437	2	dosr	dosr	NOUN
inlawrev-3979	2437	3	argued	argue	VERB
inlawrev-3979	2437	4	in	in	ADP
inlawrev-3979	2437	5	the	the	DET
inlawrev-3979	2437	6	alternative	alternative	NOUN
inlawrev-3979	2437	7	that	that	PRON
inlawrev-3979	2437	8	hh	hh	PROPN
inlawrev-3979	2437	9	was	be	AUX
inlawrev-3979	2437	10	not	not	PART
inlawrev-3979	2437	11	entitled	entitle	VERB
inlawrev-3979	2437	12	to	to	ADP
inlawrev-3979	2437	13	a	a	DET
inlawrev-3979	2437	14	refund	refund	NOUN
inlawrev-3979	2437	15	for	for	ADP
inlawrev-3979	2437	16	use	use	NOUN
inlawrev-3979	2437	17	tax	tax	NOUN
inlawrev-3979	2437	18	it	it	PRON
inlawrev-3979	2437	19	paid	pay	VERB
inlawrev-3979	2437	20	for	for	ADP
inlawrev-3979	2437	21	the	the	DET
inlawrev-3979	2437	22	storage	storage	NOUN
inlawrev-3979	2437	23	,	,	PUNCT
inlawrev-3979	2437	24	use	use	NOUN
inlawrev-3979	2437	25	,	,	PUNCT
inlawrev-3979	2437	26	and	and	CCONJ
inlawrev-3979	2437	27	consumption	consumption	NOUN
inlawrev-3979	2437	28	of	of	ADP
inlawrev-3979	2437	29	meal	meal	NOUN
inlawrev-3979	2437	30	components	component	NOUN
inlawrev-3979	2437	31	that	that	PRON
inlawrev-3979	2437	32	were	be	AUX
inlawrev-3979	2437	33	eventually	eventually	ADV
inlawrev-3979	2437	34	incorporated	incorporate	VERB
inlawrev-3979	2437	35	into	into	ADP
inlawrev-3979	2437	36	the	the	DET
inlawrev-3979	2437	37	meals	meal	NOUN
inlawrev-3979	2437	38	.	.	PUNCT
inlawrev-3979	2438	1	787	787	NUM
inlawrev-3979	2438	2	this	this	DET
inlawrev-3979	2438	3	argument	argument	NOUN
inlawrev-3979	2438	4	was	be	AUX
inlawrev-3979	2438	5	also	also	ADV
inlawrev-3979	2438	6	rejected	reject	VERB
inlawrev-3979	2438	7	,	,	PUNCT
inlawrev-3979	2438	8	because	because	SCONJ
inlawrev-3979	2438	9	the	the	DET
inlawrev-3979	2438	10	purchase	purchase	NOUN
inlawrev-3979	2438	11	and	and	CCONJ
inlawrev-3979	2438	12	later	later	ADJ
inlawrev-3979	2438	13	use	use	NOUN
inlawrev-3979	2438	14	of	of	ADP
inlawrev-3979	2438	15	the	the	DET
inlawrev-3979	2438	16	meal	meal	NOUN
inlawrev-3979	2438	17	components	component	NOUN
inlawrev-3979	2438	18	were	be	AUX
inlawrev-3979	2438	19	held	hold	VERB
inlawrev-3979	2438	20	to	to	PART
inlawrev-3979	2438	21	be	be	AUX
inlawrev-3979	2438	22	exempt	exempt	ADJ
inlawrev-3979	2438	23	under	under	ADP
inlawrev-3979	2438	24	i.c	i.c	PROPN
inlawrev-3979	2438	25	.	.	PUNCT
inlawrev-3979	2439	1	§	§	PROPN
inlawrev-3979	2439	2	6	6	NUM
inlawrev-3979	2439	3	-	-	SYM
inlawrev-3979	2439	4	2.5	2.5	NUM
inlawrev-3979	2439	5	-	-	PUNCT
inlawrev-3979	2439	6	5	5	NUM
inlawrev-3979	2439	7	-	-	PUNCT
inlawrev-3979	2439	8	20(a	20(a	NUM
inlawrev-3979	2439	9	)	)	PUNCT
inlawrev-3979	2439	10	,	,	PUNCT
inlawrev-3979	2439	11	which	which	PRON
inlawrev-3979	2439	12	provides	provide	VERB
inlawrev-3979	2439	13	an	an	DET
inlawrev-3979	2439	14	exemptions	exemption	NOUN
inlawrev-3979	2439	15	for	for	ADP
inlawrev-3979	2439	16	food	food	NOUN
inlawrev-3979	2439	17	purchased	purchase	VERB
inlawrev-3979	2439	18	for	for	ADP
inlawrev-3979	2439	19	human	human	ADJ
inlawrev-3979	2439	20	consumption	consumption	NOUN
inlawrev-3979	2439	21	.	.	PUNCT
inlawrev-3979	2440	1	788	788	NUM
inlawrev-3979	2440	2	a	a	DET
inlawrev-3979	2440	3	distinction	distinction	NOUN
inlawrev-3979	2440	4	was	be	AUX
inlawrev-3979	2440	5	made	make	VERB
inlawrev-3979	2440	6	between	between	ADP
inlawrev-3979	2440	7	this	this	DET
inlawrev-3979	2440	8	use	use	NOUN
inlawrev-3979	2440	9	of	of	ADP
inlawrev-3979	2440	10	food	food	NOUN
inlawrev-3979	2440	11	and	and	CCONJ
inlawrev-3979	2440	12	the	the	DET
inlawrev-3979	2440	13	intended	intend	VERB
inlawrev-3979	2440	14	exclusion	exclusion	NOUN
inlawrev-3979	2440	15	from	from	ADP
inlawrev-3979	2440	16	the	the	DET
inlawrev-3979	2440	17	exemption	exemption	NOUN
inlawrev-3979	2440	18	ofprepared	ofprepare	VERB
inlawrev-3979	2440	19	food	food	NOUN
inlawrev-3979	2440	20	.	.	PUNCT
inlawrev-3979	2441	1	789	789	NUM
inlawrev-3979	2441	2	"	"	PUNCT
inlawrev-3979	2441	3	[	[	X
inlawrev-3979	2441	4	h]ow	h]ow	PROPN
inlawrev-3979	2441	5	horseshoe	horseshoe	PROPN
inlawrev-3979	2441	6	uses	use	VERB
inlawrev-3979	2441	7	the	the	DET
inlawrev-3979	2441	8	items	item	NOUN
inlawrev-3979	2441	9	is	be	AUX
inlawrev-3979	2441	10	irrelevant	irrelevant	ADJ
inlawrev-3979	2441	11	(	(	PUNCT
inlawrev-3979	2441	12	i.e.	i.e.	X
inlawrev-3979	2441	13	,	,	PUNCT
inlawrev-3979	2441	14	whether	whether	SCONJ
inlawrev-3979	2441	15	horseshoe	horseshoe	PROPN
inlawrev-3979	2441	16	uses	use	VERB
inlawrev-3979	2441	17	the	the	DET
inlawrev-3979	2441	18	food	food	NOUN
inlawrev-3979	2441	19	to	to	PART
inlawrev-3979	2441	20	prepare	prepare	VERB
inlawrev-3979	2441	21	meals	meal	NOUN
inlawrev-3979	2441	22	that	that	PRON
inlawrev-3979	2441	23	are	be	AUX
inlawrev-3979	2441	24	to	to	PART
inlawrev-3979	2441	25	be	be	AUX
inlawrev-3979	2441	26	sold	sell	VERB
inlawrev-3979	2441	27	,	,	PUNCT
inlawrev-3979	2441	28	uses	use	VERB
inlawrev-3979	2441	29	them	they	PRON
inlawrev-3979	2441	30	to	to	PART
inlawrev-3979	2441	31	prepare	prepare	VERB
inlawrev-3979	2441	32	meals	meal	NOUN
inlawrev-3979	2441	33	that	that	PRON
inlawrev-3979	2441	34	are	be	AUX
inlawrev-3979	2441	35	to	to	PART
inlawrev-3979	2441	36	be	be	AUX
inlawrev-3979	2441	37	given	give	VERB
inlawrev-3979	2441	38	away	away	ADP
inlawrev-3979	2441	39	,	,	PUNCT
inlawrev-3979	2441	40	or	or	CCONJ
inlawrev-3979	2441	41	it	it	PRON
inlawrev-3979	2441	42	simply	simply	ADV
inlawrev-3979	2441	43	throws	throw	VERB
inlawrev-3979	2441	44	the	the	DET
inlawrev-3979	2441	45	food	food	NOUN
inlawrev-3979	2441	46	away	away	ADV
inlawrev-3979	2441	47	)	)	PUNCT
inlawrev-3979	2441	48	,	,	PUNCT
inlawrev-3979	2441	49	as	as	SCONJ
inlawrev-3979	2441	50	its	its	PRON
inlawrev-3979	2441	51	use	use	NOUN
inlawrev-3979	2441	52	of	of	ADP
inlawrev-3979	2441	53	those	those	DET
inlawrev-3979	2441	54	items	item	NOUN
inlawrev-3979	2441	55	is	be	AUX
inlawrev-3979	2441	56	not	not	PART
inlawrev-3979	2441	57	taxable	taxable	ADJ
inlawrev-3979	2441	58	.	.	PUNCT
inlawrev-3979	2441	59	"	"	PUNCT
inlawrev-3979	2442	1	790	790	NUM
inlawrev-3979	2442	2	thus	thus	ADV
inlawrev-3979	2442	3	,	,	PUNCT
inlawrev-3979	2442	4	hh	hh	PROPN
inlawrev-3979	2442	5	was	be	AUX
inlawrev-3979	2442	6	entitled	entitle	VERB
inlawrev-3979	2442	7	to	to	ADP
inlawrev-3979	2442	8	a	a	DET
inlawrev-3979	2442	9	refund	refund	NOUN
inlawrev-3979	2442	10	for	for	ADP
inlawrev-3979	2442	11	use	use	NOUN
inlawrev-3979	2442	12	tax	tax	NOUN
inlawrev-3979	2442	13	paid	pay	VERB
inlawrev-3979	2442	14	on	on	ADP
inlawrev-3979	2442	15	the	the	DET
inlawrev-3979	2442	16	meal	meal	NOUN
inlawrev-3979	2442	17	components	component	NOUN
inlawrev-3979	2442	18	used	use	VERB
inlawrev-3979	2442	19	for	for	ADP
inlawrev-3979	2442	20	the	the	DET
inlawrev-3979	2442	21	complimentary	complimentary	ADJ
inlawrev-3979	2442	22	meals	meal	NOUN
inlawrev-3979	2442	23	,	,	PUNCT
inlawrev-3979	2442	24	791	791	NUM
inlawrev-3979	2442	25	and	and	CCONJ
inlawrev-3979	2442	26	summary	summary	NOUN
inlawrev-3979	2442	27	judgment	judgment	NOUN
inlawrev-3979	2442	28	was	be	AUX
inlawrev-3979	2442	29	granted	grant	VERB
inlawrev-3979	2442	30	in	in	ADP
inlawrev-3979	2442	31	favor	favor	NOUN
inlawrev-3979	2442	32	of	of	ADP
inlawrev-3979	2442	33	hh.792	hh.792	DET
inlawrev-3979	2442	34	2	2	NUM
inlawrev-3979	2442	35	.	.	PUNCT
inlawrev-3979	2442	36	lafayette	lafayette	PROPN
inlawrev-3979	2442	37	square	square	PROPN
inlawrev-3979	2442	38	amoco	amoco	PROPN
inlawrev-3979	2442	39	,	,	PUNCT
inlawrev-3979	2442	40	inc	inc	PROPN
inlawrev-3979	2442	41	.	.	PROPN
inlawrev-3979	2443	1	v.	v.	PROPN
inlawrev-3979	2443	2	indiana	indiana	PROPN
inlawrev-3979	2443	3	department	department	PROPN
inlawrev-3979	2443	4	of	of	ADP
inlawrev-3979	2443	5	state	state	PROPN
inlawrev-3979	2443	6	revenue	revenue	NOUN
inlawrev-3979	2443	7	.	.	PUNCT
inlawrev-3979	2444	1	793	793	NUM
inlawrev-3979	2444	2	—	—	PUNCT
inlawrev-3979	2444	3	lafayette	lafayette	PROPN
inlawrev-3979	2444	4	square	square	PROPN
inlawrev-3979	2444	5	amoco	amoco	PROPN
inlawrev-3979	2444	6	,	,	PUNCT
inlawrev-3979	2444	7	inc	inc	PROPN
inlawrev-3979	2444	8	.	.	PROPN
inlawrev-3979	2444	9	(	(	PUNCT
inlawrev-3979	2444	10	"	"	PUNCT
inlawrev-3979	2444	11	lsa	lsa	NOUN
inlawrev-3979	2444	12	"	"	PUNCT
inlawrev-3979	2444	13	)	)	PUNCT
inlawrev-3979	2444	14	initiated	initiate	VERB
inlawrev-3979	2444	15	this	this	DET
inlawrev-3979	2444	16	action	action	NOUN
inlawrev-3979	2444	17	on	on	ADP
inlawrev-3979	2444	18	october	october	PROPN
inlawrev-3979	2444	19	12	12	NUM
inlawrev-3979	2444	20	,	,	PUNCT
inlawrev-3979	2444	21	2005	2005	NUM
inlawrev-3979	2444	22	,	,	PUNCT
inlawrev-3979	2444	23	appealing	appeal	VERB
inlawrev-3979	2444	24	the	the	DET
inlawrev-3979	2444	25	dosr	dosr	NOUN
inlawrev-3979	2444	26	's	's	PART
inlawrev-3979	2444	27	final	final	ADJ
inlawrev-3979	2444	28	determination	determination	NOUN
inlawrev-3979	2444	29	denying	deny	VERB
inlawrev-3979	2444	30	lsa	lsa	NOUN
inlawrev-3979	2444	31	's	's	PART
inlawrev-3979	2444	32	780	780	NUM
inlawrev-3979	2444	33	.	.	PUNCT
inlawrev-3979	2445	1	i	i	PRON
inlawrev-3979	2445	2	d.	d.	PROPN
inlawrev-3979	2445	3	781	781	NUM
inlawrev-3979	2445	4	.	.	PUNCT
inlawrev-3979	2446	1	i	i	PRON
inlawrev-3979	2446	2	d.	d.	PROPN
inlawrev-3979	2446	3	782	782	NUM
inlawrev-3979	2446	4	.	.	PUNCT
inlawrev-3979	2447	1	i	i	PRON
inlawrev-3979	2447	2	d.	d.	PROPN
inlawrev-3979	2447	3	,	,	PUNCT
inlawrev-3979	2447	4	783	783	NUM
inlawrev-3979	2447	5	.	.	PUNCT
inlawrev-3979	2448	1	i	i	PRON
inlawrev-3979	2448	2	d.	d.	PROPN
inlawrev-3979	2448	3	784	784	NUM
inlawrev-3979	2448	4	.	.	PUNCT
inlawrev-3979	2449	1	i	i	PRON
inlawrev-3979	2449	2	d.	d.	PROPN
inlawrev-3979	2449	3	at	at	ADP
inlawrev-3979	2449	4	730	730	NUM
inlawrev-3979	2449	5	.	.	PUNCT
inlawrev-3979	2450	1	785	785	NUM
inlawrev-3979	2450	2	.	.	PUNCT
inlawrev-3979	2451	1	i	i	PRON
inlawrev-3979	2451	2	d.	d.	PROPN
inlawrev-3979	2451	3	786	786	NUM
inlawrev-3979	2451	4	.	.	PUNCT
inlawrev-3979	2452	1	i	i	PRON
inlawrev-3979	2452	2	d.	d.	PROPN
inlawrev-3979	2452	3	787	787	NUM
inlawrev-3979	2452	4	.	.	PUNCT
inlawrev-3979	2453	1	i	i	PRON
inlawrev-3979	2453	2	d.	d.	PROPN
inlawrev-3979	2453	3	788	788	NUM
inlawrev-3979	2453	4	.	.	PUNCT
inlawrev-3979	2454	1	i	i	PRON
inlawrev-3979	2454	2	d.	d.	PROPN
inlawrev-3979	2454	3	at	at	ADP
inlawrev-3979	2454	4	73	73	NUM
inlawrev-3979	2454	5	1	1	NUM
inlawrev-3979	2454	6	-	-	SYM
inlawrev-3979	2454	7	32	32	NUM
inlawrev-3979	2454	8	.	.	PUNCT
inlawrev-3979	2455	1	789	789	NUM
inlawrev-3979	2455	2	.	.	PUNCT
inlawrev-3979	2456	1	i	i	PRON
inlawrev-3979	2456	2	d.	d.	PROPN
inlawrev-3979	2456	3	at	at	ADP
inlawrev-3979	2456	4	131	131	NUM
inlawrev-3979	2456	5	.	.	PUNCT
inlawrev-3979	2457	1	790	790	NUM
inlawrev-3979	2457	2	.	.	PUNCT
inlawrev-3979	2458	1	i	i	PRON
inlawrev-3979	2458	2	d.	d.	PROPN
inlawrev-3979	2458	3	at	at	ADP
inlawrev-3979	2458	4	732	732	NUM
inlawrev-3979	2458	5	n.	n.	NOUN
inlawrev-3979	2458	6	12	12	NUM
inlawrev-3979	2458	7	.	.	PUNCT
inlawrev-3979	2459	1	791	791	NUM
inlawrev-3979	2459	2	.	.	PUNCT
inlawrev-3979	2460	1	i	i	PRON
inlawrev-3979	2460	2	d.	d.	PROPN
inlawrev-3979	2460	3	at	at	ADP
inlawrev-3979	2460	4	732	732	NUM
inlawrev-3979	2460	5	.	.	PUNCT
inlawrev-3979	2461	1	792	792	NUM
inlawrev-3979	2461	2	.	.	PUNCT
inlawrev-3979	2462	1	i	i	PRON
inlawrev-3979	2462	2	d.	d.	PROPN
inlawrev-3979	2462	3	793	793	NUM
inlawrev-3979	2462	4	.	.	PROPN
inlawrev-3979	2463	1	867	867	NUM
inlawrev-3979	2463	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2463	3	289	289	NUM
inlawrev-3979	2463	4	(	(	PUNCT
inlawrev-3979	2463	5	ind	ind	NOUN
inlawrev-3979	2463	6	.	.	PUNCT
inlawrev-3979	2464	1	tax	tax	PROPN
inlawrev-3979	2464	2	ct	ct	PROPN
inlawrev-3979	2464	3	.	.	PROPN
inlawrev-3979	2464	4	2007	2007	NUM
inlawrev-3979	2464	5	)	)	PUNCT
inlawrev-3979	2464	6	.	.	PUNCT
inlawrev-3979	2465	1	2008	2008	NUM
inlawrev-3979	2465	2	]	]	PUNCT
inlawrev-3979	2465	3	tax	tax	NOUN
inlawrev-3979	2465	4	law	law	NOUN
inlawrev-3979	2465	5	1337	1337	NUM
inlawrev-3979	2465	6	protest	protest	NOUN
inlawrev-3979	2465	7	of	of	ADP
inlawrev-3979	2465	8	sales	sale	NOUN
inlawrev-3979	2465	9	tax	tax	NOUN
inlawrev-3979	2465	10	liability	liability	NOUN
inlawrev-3979	2465	11	for	for	ADP
inlawrev-3979	2465	12	income	income	NOUN
inlawrev-3979	2465	13	received	receive	VERB
inlawrev-3979	2465	14	from	from	ADP
inlawrev-3979	2465	15	oil	oil	NOUN
inlawrev-3979	2465	16	changes	change	NOUN
inlawrev-3979	2465	17	during	during	ADP
inlawrev-3979	2465	18	the	the	DET
inlawrev-3979	2465	19	1999	1999	NUM
inlawrev-3979	2465	20	-	-	SYM
inlawrev-3979	2465	21	2001	2001	NUM
inlawrev-3979	2465	22	tax	tax	NOUN
inlawrev-3979	2465	23	years	year	NOUN
inlawrev-3979	2465	24	.	.	PUNCT
inlawrev-3979	2466	1	794	794	NUM
inlawrev-3979	2466	2	lsa	lsa	NOUN
inlawrev-3979	2466	3	is	be	AUX
inlawrev-3979	2466	4	the	the	DET
inlawrev-3979	2466	5	operator	operator	NOUN
inlawrev-3979	2466	6	of	of	ADP
inlawrev-3979	2466	7	a	a	DET
inlawrev-3979	2466	8	gas	gas	NOUN
inlawrev-3979	2466	9	station	station	NOUN
inlawrev-3979	2466	10	located	locate	VERB
inlawrev-3979	2466	11	in	in	ADP
inlawrev-3979	2466	12	lafayette	lafayette	PROPN
inlawrev-3979	2466	13	,	,	PUNCT
inlawrev-3979	2466	14	indiana	indiana	PROPN
inlawrev-3979	2466	15	.	.	PUNCT
inlawrev-3979	2467	1	795	795	NUM
inlawrev-3979	2467	2	lsa	lsa	NOUN
inlawrev-3979	2467	3	provided	provide	VERB
inlawrev-3979	2467	4	general	general	ADJ
inlawrev-3979	2467	5	automotive	automotive	ADJ
inlawrev-3979	2467	6	services	service	NOUN
inlawrev-3979	2467	7	during	during	ADP
inlawrev-3979	2467	8	the	the	DET
inlawrev-3979	2467	9	tax	tax	NOUN
inlawrev-3979	2467	10	years	year	NOUN
inlawrev-3979	2467	11	at	at	ADP
inlawrev-3979	2467	12	issue	issue	NOUN
inlawrev-3979	2467	13	,	,	PUNCT
inlawrev-3979	2467	14	including	include	VERB
inlawrev-3979	2467	15	oil	oil	NOUN
inlawrev-3979	2467	16	changes	change	NOUN
inlawrev-3979	2467	17	.	.	PUNCT
inlawrev-3979	2468	1	796	796	NUM
inlawrev-3979	2468	2	the	the	DET
inlawrev-3979	2468	3	dosr	dosr	ADJ
inlawrev-3979	2468	4	audited	audit	VERB
inlawrev-3979	2468	5	lsa	lsa	NOUN
inlawrev-3979	2468	6	in	in	ADP
inlawrev-3979	2468	7	2002	2002	NUM
inlawrev-3979	2468	8	and	and	CCONJ
inlawrev-3979	2468	9	,	,	PUNCT
inlawrev-3979	2468	10	as	as	ADP
inlawrev-3979	2468	11	a	a	DET
inlawrev-3979	2468	12	result	result	NOUN
inlawrev-3979	2468	13	,	,	PUNCT
inlawrev-3979	2468	14	issued	issue	VERB
inlawrev-3979	2468	15	proposed	propose	VERB
inlawrev-3979	2468	16	assessments	assessment	NOUN
inlawrev-3979	2468	17	of	of	ADP
inlawrev-3979	2468	18	sales	sale	NOUN
inlawrev-3979	2468	19	tax	tax	NOUN
inlawrev-3979	2468	20	based	base	VERB
inlawrev-3979	2468	21	on	on	ADP
inlawrev-3979	2468	22	the	the	DET
inlawrev-3979	2468	23	determination	determination	NOUN
inlawrev-3979	2468	24	that	that	SCONJ
inlawrev-3979	2468	25	lsa	lsa	PROPN
inlawrev-3979	2468	26	did	do	AUX
inlawrev-3979	2468	27	not	not	PART
inlawrev-3979	2468	28	charge	charge	VERB
inlawrev-3979	2468	29	sales	sale	NOUN
inlawrev-3979	2468	30	tax	tax	NOUN
inlawrev-3979	2468	31	for	for	ADP
inlawrev-3979	2468	32	oil	oil	NOUN
inlawrev-3979	2468	33	changes	change	NOUN
inlawrev-3979	2468	34	during	during	ADP
inlawrev-3979	2468	35	the	the	DET
inlawrev-3979	2468	36	years	year	NOUN
inlawrev-3979	2468	37	at	at	ADP
inlawrev-3979	2468	38	issue	issue	NOUN
inlawrev-3979	2468	39	,	,	PUNCT
inlawrev-3979	2468	40	which	which	PRON
inlawrev-3979	2468	41	resulted	result	VERB
inlawrev-3979	2468	42	in	in	ADP
inlawrev-3979	2468	43	the	the	DET
inlawrev-3979	2468	44	incorrect	incorrect	ADJ
inlawrev-3979	2468	45	amount	amount	NOUN
inlawrev-3979	2468	46	of	of	ADP
inlawrev-3979	2468	47	sales	sale	NOUN
inlawrev-3979	2468	48	tax	tax	NOUN
inlawrev-3979	2468	49	being	be	AUX
inlawrev-3979	2468	50	remitted	remit	VERB
inlawrev-3979	2468	51	to	to	ADP
inlawrev-3979	2468	52	the	the	DET
inlawrev-3979	2468	53	dosr.797	dosr.797	NOUN
inlawrev-3979	2468	54	prior	prior	ADV
inlawrev-3979	2468	55	to	to	ADP
inlawrev-3979	2468	56	and	and	CCONJ
inlawrev-3979	2468	57	throughout	throughout	ADP
inlawrev-3979	2468	58	the	the	DET
inlawrev-3979	2468	59	audit	audit	NOUN
inlawrev-3979	2468	60	,	,	PUNCT
inlawrev-3979	2468	61	the	the	DET
inlawrev-3979	2468	62	dosr	dosr	NOUN
inlawrev-3979	2468	63	requested	request	VERB
inlawrev-3979	2468	64	(	(	PUNCT
inlawrev-3979	2468	65	both	both	CCONJ
inlawrev-3979	2468	66	orally	orally	ADV
inlawrev-3979	2468	67	and	and	CCONJ
inlawrev-3979	2468	68	through	through	ADP
inlawrev-3979	2468	69	written	write	VERB
inlawrev-3979	2468	70	communication	communication	NOUN
inlawrev-3979	2468	71	)	)	PUNCT
inlawrev-3979	2468	72	that	that	PRON
inlawrev-3979	2468	73	lsa	lsa	NOUN
inlawrev-3979	2468	74	provide	provide	VERB
inlawrev-3979	2468	75	records	record	NOUN
inlawrev-3979	2468	76	so	so	SCONJ
inlawrev-3979	2468	77	that	that	SCONJ
inlawrev-3979	2468	78	the	the	DET
inlawrev-3979	2468	79	proper	proper	ADJ
inlawrev-3979	2468	80	amount	amount	NOUN
inlawrev-3979	2468	81	of	of	ADP
inlawrev-3979	2468	82	sales	sale	NOUN
inlawrev-3979	2468	83	tax	tax	NOUN
inlawrev-3979	2468	84	could	could	AUX
inlawrev-3979	2468	85	be	be	AUX
inlawrev-3979	2468	86	calculated	calculate	VERB
inlawrev-3979	2468	87	.	.	PUNCT
inlawrev-3979	2469	1	798	798	NUM
inlawrev-3979	2469	2	lsa	lsa	NOUN
inlawrev-3979	2469	3	provided	provide	VERB
inlawrev-3979	2469	4	some	some	DET
inlawrev-3979	2469	5	documentation	documentation	NOUN
inlawrev-3979	2469	6	,	,	PUNCT
inlawrev-3979	2469	7	but	but	CCONJ
inlawrev-3979	2469	8	the	the	DET
inlawrev-3979	2469	9	documentation	documentation	NOUN
inlawrev-3979	2469	10	was	be	AUX
inlawrev-3979	2469	11	not	not	PART
inlawrev-3979	2469	12	related	relate	VERB
inlawrev-3979	2469	13	to	to	ADP
inlawrev-3979	2469	14	the	the	DET
inlawrev-3979	2469	15	tax	tax	NOUN
inlawrev-3979	2469	16	years	year	NOUN
inlawrev-3979	2469	17	at	at	ADP
inlawrev-3979	2469	18	issue	issue	NOUN
inlawrev-3979	2469	19	.	.	PUNCT
inlawrev-3979	2470	1	799	799	NUM
inlawrev-3979	2470	2	lsa	lsa	NOUN
inlawrev-3979	2470	3	offered	offer	VERB
inlawrev-3979	2470	4	dosr	dosr	ADJ
inlawrev-3979	2470	5	access	access	NOUN
inlawrev-3979	2470	6	to	to	ADP
inlawrev-3979	2470	7	its	its	PRON
inlawrev-3979	2470	8	computer	computer	NOUN
inlawrev-3979	2470	9	to	to	PART
inlawrev-3979	2470	10	inspect	inspect	VERB
inlawrev-3979	2470	11	invoices	invoice	NOUN
inlawrev-3979	2470	12	despite	despite	SCONJ
inlawrev-3979	2470	13	its	its	PRON
inlawrev-3979	2470	14	own	own	ADJ
inlawrev-3979	2470	15	admission	admission	NOUN
inlawrev-3979	2470	16	that	that	SCONJ
inlawrev-3979	2470	17	inspecting	inspect	VERB
inlawrev-3979	2470	18	the	the	DET
inlawrev-3979	2470	19	documents	document	NOUN
inlawrev-3979	2470	20	through	through	ADP
inlawrev-3979	2470	21	this	this	DET
inlawrev-3979	2470	22	method	method	NOUN
inlawrev-3979	2470	23	would	would	AUX
inlawrev-3979	2470	24	be	be	AUX
inlawrev-3979	2470	25	difficult	difficult	ADJ
inlawrev-3979	2470	26	and	and	CCONJ
inlawrev-3979	2470	27	timeconsuming	timeconsuming	ADJ
inlawrev-3979	2470	28	.	.	PUNCT
inlawrev-3979	2470	29	800	800	NUM
inlawrev-3979	2470	30	the	the	DET
inlawrev-3979	2470	31	dosr	dosr	ADJ
inlawrev-3979	2470	32	requested	request	VERB
inlawrev-3979	2470	33	paper	paper	NOUN
inlawrev-3979	2470	34	copies	copy	NOUN
inlawrev-3979	2470	35	of	of	ADP
inlawrev-3979	2470	36	invoices	invoice	NOUN
inlawrev-3979	2470	37	,	,	PUNCT
inlawrev-3979	2470	38	but	but	CCONJ
inlawrev-3979	2470	39	they	they	PRON
inlawrev-3979	2470	40	were	be	AUX
inlawrev-3979	2470	41	never	never	ADV
inlawrev-3979	2470	42	provided	provide	VERB
inlawrev-3979	2470	43	.	.	PUNCT
inlawrev-3979	2470	44	801	801	NUM
inlawrev-3979	2470	45	to	to	PART
inlawrev-3979	2470	46	make	make	VERB
inlawrev-3979	2470	47	a	a	DET
inlawrev-3979	2470	48	best	good	ADJ
inlawrev-3979	2470	49	information	information	NOUN
inlawrev-3979	2470	50	available	available	ADJ
inlawrev-3979	2470	51	assessment	assessment	NOUN
inlawrev-3979	2470	52	,	,	PUNCT
inlawrev-3979	2470	53	the	the	DET
inlawrev-3979	2470	54	dosr	dosr	NOUN
inlawrev-3979	2470	55	relied	rely	VERB
inlawrev-3979	2470	56	on	on	ADP
inlawrev-3979	2470	57	one	one	NUM
inlawrev-3979	2470	58	invoice	invoice	NOUN
inlawrev-3979	2470	59	from	from	ADP
inlawrev-3979	2470	60	september	september	PROPN
inlawrev-3979	2470	61	1999	1999	NUM
inlawrev-3979	2470	62	,	,	PUNCT
inlawrev-3979	2470	63	which	which	PRON
inlawrev-3979	2470	64	indicated	indicate	VERB
inlawrev-3979	2470	65	lsa	lsa	NOUN
inlawrev-3979	2470	66	had	have	AUX
inlawrev-3979	2470	67	not	not	PART
inlawrev-3979	2470	68	charged	charge	VERB
inlawrev-3979	2470	69	any	any	DET
inlawrev-3979	2470	70	sales	sale	NOUN
inlawrev-3979	2470	71	tax	tax	NOUN
inlawrev-3979	2470	72	on	on	ADP
inlawrev-3979	2470	73	the	the	DET
inlawrev-3979	2470	74	oil	oil	NOUN
inlawrev-3979	2470	75	change	change	NOUN
inlawrev-3979	2470	76	.	.	PUNCT
inlawrev-3979	2471	1	802	802	NUM
inlawrev-3979	2471	2	lsa	lsa	NOUN
inlawrev-3979	2471	3	protested	protest	VERB
inlawrev-3979	2471	4	the	the	DET
inlawrev-3979	2471	5	assessment	assessment	NOUN
inlawrev-3979	2471	6	in	in	ADP
inlawrev-3979	2471	7	december	december	PROPN
inlawrev-3979	2471	8	2002	2002	NUM
inlawrev-3979	2471	9	and	and	CCONJ
inlawrev-3979	2471	10	provided	provide	VERB
inlawrev-3979	2471	11	fifty	fifty	NUM
inlawrev-3979	2471	12	-	-	PUNCT
inlawrev-3979	2471	13	seven	seven	NUM
inlawrev-3979	2471	14	oil	oil	NOUN
inlawrev-3979	2471	15	change	change	NOUN
inlawrev-3979	2471	16	invoices	invoice	NOUN
inlawrev-3979	2471	17	that	that	PRON
inlawrev-3979	2471	18	showed	show	VERB
inlawrev-3979	2471	19	sales	sale	NOUN
inlawrev-3979	2471	20	tax	tax	NOUN
inlawrev-3979	2471	21	had	have	AUX
inlawrev-3979	2471	22	been	be	AUX
inlawrev-3979	2471	23	charged	charge	VERB
inlawrev-3979	2471	24	on	on	ADP
inlawrev-3979	2471	25	those	those	DET
inlawrev-3979	2471	26	transactions	transaction	NOUN
inlawrev-3979	2471	27	.	.	PUNCT
inlawrev-3979	2472	1	803	803	NUM
inlawrev-3979	2472	2	however	however	ADV
inlawrev-3979	2472	3	,	,	PUNCT
inlawrev-3979	2472	4	during	during	ADP
inlawrev-3979	2472	5	a	a	DET
inlawrev-3979	2472	6	supplemental	supplemental	ADJ
inlawrev-3979	2472	7	audit	audit	NOUN
inlawrev-3979	2472	8	in	in	ADP
inlawrev-3979	2472	9	january	january	PROPN
inlawrev-3979	2472	10	2005	2005	NUM
inlawrev-3979	2472	11	,	,	PUNCT
inlawrev-3979	2472	12	lsa	lsa	PROPN
inlawrev-3979	2472	13	was	be	AUX
inlawrev-3979	2472	14	not	not	PART
inlawrev-3979	2472	15	able	able	ADJ
inlawrev-3979	2472	16	to	to	PART
inlawrev-3979	2472	17	provide	provide	VERB
inlawrev-3979	2472	18	all	all	DET
inlawrev-3979	2472	19	the	the	DET
inlawrev-3979	2472	20	service	service	NOUN
inlawrev-3979	2472	21	center	center	NOUN
inlawrev-3979	2472	22	invoices	invoice	NOUN
inlawrev-3979	2472	23	,	,	PUNCT
inlawrev-3979	2472	24	claiming	claim	VERB
inlawrev-3979	2472	25	the	the	DET
inlawrev-3979	2472	26	invoices	invoice	NOUN
inlawrev-3979	2472	27	were	be	AUX
inlawrev-3979	2472	28	no	no	ADV
inlawrev-3979	2472	29	longer	long	ADV
inlawrev-3979	2472	30	available	available	ADJ
inlawrev-3979	2472	31	,	,	PUNCT
inlawrev-3979	2472	32	because	because	SCONJ
inlawrev-3979	2472	33	the	the	DET
inlawrev-3979	2472	34	computer	computer	NOUN
inlawrev-3979	2472	35	automatically	automatically	ADV
inlawrev-3979	2472	36	purged	purge	VERB
inlawrev-3979	2472	37	them	they	PRON
inlawrev-3979	2472	38	after	after	ADP
inlawrev-3979	2472	39	three	three	NUM
inlawrev-3979	2472	40	years	year	NOUN
inlawrev-3979	2472	41	.	.	PUNCT
inlawrev-3979	2473	1	804	804	NUM
inlawrev-3979	2473	2	lsa	lsa	NOUN
inlawrev-3979	2473	3	was	be	AUX
inlawrev-3979	2473	4	not	not	PART
inlawrev-3979	2473	5	able	able	ADJ
inlawrev-3979	2473	6	to	to	PART
inlawrev-3979	2473	7	meet	meet	VERB
inlawrev-3979	2473	8	its	its	PRON
inlawrev-3979	2473	9	burden	burden	NOUN
inlawrev-3979	2473	10	to	to	PART
inlawrev-3979	2473	11	prove	prove	VERB
inlawrev-3979	2473	12	the	the	DET
inlawrev-3979	2473	13	assessment	assessment	NOUN
inlawrev-3979	2473	14	was	be	AUX
inlawrev-3979	2473	15	wrong	wrong	ADJ
inlawrev-3979	2473	16	.	.	PUNCT
inlawrev-3979	2474	1	805	805	NUM
inlawrev-3979	2474	2	i.c	i.c	PROPN
inlawrev-3979	2474	3	.	.	PUNCT
inlawrev-3979	2475	1	§	§	PROPN
inlawrev-3979	2475	2	6	6	NUM
inlawrev-3979	2475	3	-	-	SYM
inlawrev-3979	2475	4	8.1	8.1	NUM
inlawrev-3979	2475	5	-	-	PUNCT
inlawrev-3979	2475	6	5	5	NUM
inlawrev-3979	2475	7	-	-	SYM
inlawrev-3979	2475	8	4	4	NUM
inlawrev-3979	2475	9	requires	require	VERB
inlawrev-3979	2475	10	taxpayers	taxpayer	NOUN
inlawrev-3979	2475	11	that	that	PRON
inlawrev-3979	2475	12	are	be	AUX
inlawrev-3979	2475	13	subject	subject	ADJ
inlawrev-3979	2475	14	to	to	ADP
inlawrev-3979	2475	15	a	a	DET
inlawrev-3979	2475	16	listed	list	VERB
inlawrev-3979	2475	17	tax	tax	NOUN
inlawrev-3979	2475	18	to	to	PART
inlawrev-3979	2475	19	"	"	PUNCT
inlawrev-3979	2475	20	'	'	PUNCT
inlawrev-3979	2475	21	keep	keep	VERB
inlawrev-3979	2475	22	books	book	NOUN
inlawrev-3979	2475	23	and	and	CCONJ
inlawrev-3979	2475	24	records	record	NOUN
inlawrev-3979	2475	25	so	so	SCONJ
inlawrev-3979	2475	26	that	that	SCONJ
inlawrev-3979	2475	27	the	the	PRON
inlawrev-3979	2475	28	[	[	X
inlawrev-3979	2475	29	dosr	dosr	NOUN
inlawrev-3979	2475	30	]	]	PUNCT
inlawrev-3979	2475	31	can	can	AUX
inlawrev-3979	2475	32	determine	determine	VERB
inlawrev-3979	2475	33	the	the	DET
inlawrev-3979	2475	34	amount	amount	NOUN
inlawrev-3979	2475	35	,	,	PUNCT
inlawrev-3979	2475	36	if	if	SCONJ
inlawrev-3979	2475	37	any	any	PRON
inlawrev-3979	2475	38	,	,	PUNCT
inlawrev-3979	2475	39	of	of	ADP
inlawrev-3979	2475	40	the	the	DET
inlawrev-3979	2475	41	person	person	NOUN
inlawrev-3979	2475	42	's	's	PART
inlawrev-3979	2475	43	liability	liability	NOUN
inlawrev-3979	2475	44	for	for	ADP
inlawrev-3979	2475	45	that	that	DET
inlawrev-3979	2475	46	tax	tax	NOUN
inlawrev-3979	2475	47	by	by	ADP
inlawrev-3979	2475	48	reviewing	review	VERB
inlawrev-3979	2475	49	those	those	DET
inlawrev-3979	2475	50	books	book	NOUN
inlawrev-3979	2475	51	and	and	CCONJ
inlawrev-3979	2475	52	records	record	NOUN
inlawrev-3979	2475	53	.	.	PUNCT
inlawrev-3979	2476	1	"	"	PUNCT
inlawrev-3979	2476	2	'	'	PUNCT
inlawrev-3979	2476	3	806	806	NUM
inlawrev-3979	2476	4	when	when	SCONJ
inlawrev-3979	2476	5	lsa	lsa	PROPN
inlawrev-3979	2476	6	failed	fail	VERB
inlawrev-3979	2476	7	to	to	PART
inlawrev-3979	2476	8	submit	submit	VERB
inlawrev-3979	2476	9	all	all	PRON
inlawrev-3979	2476	10	of	of	ADP
inlawrev-3979	2476	11	its	its	PRON
inlawrev-3979	2476	12	invoices	invoice	NOUN
inlawrev-3979	2476	13	for	for	ADP
inlawrev-3979	2476	14	the	the	DET
inlawrev-3979	2476	15	years	year	NOUN
inlawrev-3979	2476	16	at	at	ADP
inlawrev-3979	2476	17	issue	issue	NOUN
inlawrev-3979	2476	18	,	,	PUNCT
inlawrev-3979	2476	19	and	and	CCONJ
inlawrev-3979	2476	20	the	the	DET
inlawrev-3979	2476	21	invoices	invoice	NOUN
inlawrev-3979	2476	22	were	be	AUX
inlawrev-3979	2476	23	unable	unable	ADJ
inlawrev-3979	2476	24	to	to	PART
inlawrev-3979	2476	25	be	be	AUX
inlawrev-3979	2476	26	reviewed	review	VERB
inlawrev-3979	2476	27	during	during	ADP
inlawrev-3979	2476	28	the	the	DET
inlawrev-3979	2476	29	audit	audit	NOUN
inlawrev-3979	2476	30	or	or	CCONJ
inlawrev-3979	2476	31	during	during	ADP
inlawrev-3979	2476	32	this	this	DET
inlawrev-3979	2476	33	appeal	appeal	NOUN
inlawrev-3979	2476	34	,	,	PUNCT
inlawrev-3979	2476	35	lsa	lsa	PROPN
inlawrev-3979	2476	36	was	be	AUX
inlawrev-3979	2476	37	unable	unable	ADJ
inlawrev-3979	2476	38	to	to	PART
inlawrev-3979	2476	39	meet	meet	VERB
inlawrev-3979	2476	40	its	its	PRON
inlawrev-3979	2476	41	burden	burden	NOUN
inlawrev-3979	2476	42	of	of	ADP
inlawrev-3979	2476	43	proof.807	proof.807	VERB
inlawrev-3979	2476	44	lsa	lsa	NOUN
inlawrev-3979	2476	45	was	be	AUX
inlawrev-3979	2476	46	entitled	entitle	VERB
inlawrev-3979	2476	47	to	to	PART
inlawrev-3979	2476	48	receive	receive	VERB
inlawrev-3979	2476	49	credit	credit	NOUN
inlawrev-3979	2476	50	for	for	ADP
inlawrev-3979	2476	51	the	the	DET
inlawrev-3979	2476	52	fifty	fifty	NUM
inlawrev-3979	2476	53	-	-	PUNCT
inlawrev-3979	2476	54	seven	seven	NUM
inlawrev-3979	2476	55	invoices	invoice	NOUN
inlawrev-3979	2476	56	which	which	PRON
inlawrev-3979	2476	57	lsa	lsa	NOUN
inlawrev-3979	2476	58	did	do	AUX
inlawrev-3979	2476	59	submit	submit	VERB
inlawrev-3979	2476	60	;	;	PUNCT
inlawrev-3979	2476	61	however	however	ADV
inlawrev-3979	2476	62	,	,	PUNCT
inlawrev-3979	2476	63	these	these	DET
inlawrev-3979	2476	64	invoices	invoice	NOUN
inlawrev-3979	2476	65	did	do	AUX
inlawrev-3979	2476	66	not	not	PART
inlawrev-3979	2476	67	prove	prove	VERB
inlawrev-3979	2476	68	that	that	SCONJ
inlawrev-3979	2476	69	the	the	DET
inlawrev-3979	2476	70	rest	rest	NOUN
inlawrev-3979	2476	71	of	of	ADP
inlawrev-3979	2476	72	the	the	DET
inlawrev-3979	2476	73	tax	tax	NOUN
inlawrev-3979	2476	74	assessment	assessment	NOUN
inlawrev-3979	2476	75	was	be	AUX
inlawrev-3979	2476	76	794	794	NUM
inlawrev-3979	2476	77	.	.	PUNCT
inlawrev-3979	2477	1	i	i	PRON
inlawrev-3979	2477	2	d.	d.	PROPN
inlawrev-3979	2477	3	at	at	ADP
inlawrev-3979	2477	4	290	290	NUM
inlawrev-3979	2477	5	.	.	PUNCT
inlawrev-3979	2477	6	795	795	NUM
inlawrev-3979	2477	7	.	.	PUNCT
inlawrev-3979	2478	1	i	i	PRON
inlawrev-3979	2478	2	d.	d.	PROPN
inlawrev-3979	2478	3	796	796	NUM
inlawrev-3979	2478	4	.	.	PUNCT
inlawrev-3979	2479	1	i	i	PRON
inlawrev-3979	2479	2	d.	d.	PROPN
inlawrev-3979	2479	3	797	797	NUM
inlawrev-3979	2479	4	.	.	PUNCT
inlawrev-3979	2480	1	i	i	PRON
inlawrev-3979	2480	2	d.	d.	PROPN
inlawrev-3979	2480	3	798	798	NUM
inlawrev-3979	2480	4	.	.	PUNCT
inlawrev-3979	2481	1	i	i	PRON
inlawrev-3979	2481	2	d.	d.	PROPN
inlawrev-3979	2481	3	at	at	ADP
inlawrev-3979	2481	4	291	291	NUM
inlawrev-3979	2481	5	.	.	PUNCT
inlawrev-3979	2482	1	799	799	NUM
inlawrev-3979	2482	2	.	.	PUNCT
inlawrev-3979	2483	1	i	i	PRON
inlawrev-3979	2483	2	d.	d.	PROPN
inlawrev-3979	2483	3	800	800	NUM
inlawrev-3979	2483	4	.	.	PUNCT
inlawrev-3979	2484	1	i	i	PRON
inlawrev-3979	2484	2	d.	d.	PROPN
inlawrev-3979	2484	3	801	801	NUM
inlawrev-3979	2484	4	.	.	PUNCT
inlawrev-3979	2485	1	i	i	PRON
inlawrev-3979	2485	2	d.	d.	PROPN
inlawrev-3979	2485	3	at	at	ADP
inlawrev-3979	2485	4	292	292	NUM
inlawrev-3979	2485	5	.	.	PUNCT
inlawrev-3979	2485	6	802	802	NUM
inlawrev-3979	2485	7	.	.	PUNCT
inlawrev-3979	2486	1	i	i	PRON
inlawrev-3979	2486	2	d.	d.	PROPN
inlawrev-3979	2486	3	803	803	NUM
inlawrev-3979	2486	4	.	.	PUNCT
inlawrev-3979	2487	1	i	i	PRON
inlawrev-3979	2487	2	d.	d.	PROPN
inlawrev-3979	2487	3	804	804	NUM
inlawrev-3979	2487	4	.	.	PUNCT
inlawrev-3979	2488	1	i	i	PRON
inlawrev-3979	2488	2	d.	d.	PROPN
inlawrev-3979	2488	3	805	805	NUM
inlawrev-3979	2488	4	.	.	PUNCT
inlawrev-3979	2489	1	i	i	PRON
inlawrev-3979	2489	2	d.	d.	PROPN
inlawrev-3979	2489	3	806	806	NUM
inlawrev-3979	2489	4	.	.	PUNCT
inlawrev-3979	2490	1	i	i	PRON
inlawrev-3979	2490	2	d.	d.	PROPN
inlawrev-3979	2490	3	at	at	ADP
inlawrev-3979	2490	4	292	292	NUM
inlawrev-3979	2490	5	-	-	SYM
inlawrev-3979	2490	6	93	93	NUM
inlawrev-3979	2490	7	(	(	PUNCT
inlawrev-3979	2490	8	quoting	quote	VERB
inlawrev-3979	2490	9	ind	ind	PROPN
inlawrev-3979	2490	10	.	.	PUNCT
inlawrev-3979	2491	1	code	code	PROPN
inlawrev-3979	2491	2	ann	ann	PROPN
inlawrev-3979	2491	3	.	.	PUNCT
inlawrev-3979	2492	1	§	§	PROPN
inlawrev-3979	2492	2	6	6	NUM
inlawrev-3979	2492	3	-	-	SYM
inlawrev-3979	2492	4	8.1	8.1	NUM
inlawrev-3979	2492	5	-	-	PUNCT
inlawrev-3979	2492	6	5	5	NUM
inlawrev-3979	2492	7	-	-	SYM
inlawrev-3979	2492	8	4	4	NUM
inlawrev-3979	2492	9	(	(	PUNCT
inlawrev-3979	2492	10	west	west	NOUN
inlawrev-3979	2492	11	2001	2001	NUM
inlawrev-3979	2492	12	)	)	PUNCT
inlawrev-3979	2492	13	)	)	PUNCT
inlawrev-3979	2492	14	.	.	PUNCT
inlawrev-3979	2493	1	807	807	NUM
inlawrev-3979	2493	2	.	.	PUNCT
inlawrev-3979	2494	1	i	i	PRON
inlawrev-3979	2494	2	d.	d.	PROPN
inlawrev-3979	2494	3	at	at	ADP
inlawrev-3979	2494	4	293	293	NUM
inlawrev-3979	2494	5	.	.	PUNCT
inlawrev-3979	2495	1	1338	1338	NUM
inlawrev-3979	2495	2	indiana	indiana	PROPN
inlawrev-3979	2495	3	law	law	PROPN
inlawrev-3979	2495	4	review	review	NOUN
inlawrev-3979	2496	1	[	[	X
inlawrev-3979	2496	2	vol	vol	NOUN
inlawrev-3979	2496	3	.	.	PUNCT
inlawrev-3979	2497	1	41:1271	41:1271	NOUN
inlawrev-3979	2497	2	incorrect	incorrect	ADJ
inlawrev-3979	2497	3	.	.	PUNCT
inlawrev-3979	2498	1	808	808	NUM
inlawrev-3979	2498	2	additionally	additionally	ADV
inlawrev-3979	2498	3	,	,	PUNCT
inlawrev-3979	2498	4	lsa	lsa	PROPN
inlawrev-3979	2498	5	did	do	AUX
inlawrev-3979	2498	6	not	not	PART
inlawrev-3979	2498	7	demonstrate	demonstrate	VERB
inlawrev-3979	2498	8	that	that	SCONJ
inlawrev-3979	2498	9	such	such	ADJ
inlawrev-3979	2498	10	fifty	fifty	NUM
inlawrev-3979	2498	11	-	-	PUNCT
inlawrev-3979	2498	12	seven	seven	NUM
inlawrev-3979	2498	13	invoices	invoice	NOUN
inlawrev-3979	2498	14	were	be	AUX
inlawrev-3979	2498	15	a	a	DET
inlawrev-3979	2498	16	representative	representative	ADJ
inlawrev-3979	2498	17	sample	sample	NOUN
inlawrev-3979	2498	18	of	of	ADP
inlawrev-3979	2498	19	all	all	PRON
inlawrev-3979	2498	20	of	of	ADP
inlawrev-3979	2498	21	the	the	DET
inlawrev-3979	2498	22	invoices	invoice	NOUN
inlawrev-3979	2498	23	for	for	ADP
inlawrev-3979	2498	24	the	the	DET
inlawrev-3979	2498	25	years	year	NOUN
inlawrev-3979	2498	26	at	at	ADP
inlawrev-3979	2498	27	issue	issue	NOUN
inlawrev-3979	2498	28	.	.	PUNCT
inlawrev-3979	2499	1	809	809	NUM
inlawrev-3979	2499	2	further	far	ADV
inlawrev-3979	2499	3	,	,	PUNCT
inlawrev-3979	2499	4	the	the	DET
inlawrev-3979	2499	5	invoices	invoice	NOUN
inlawrev-3979	2499	6	were	be	AUX
inlawrev-3979	2499	7	selected	select	VERB
inlawrev-3979	2499	8	by	by	ADP
inlawrev-3979	2499	9	lsa	lsa	PROPN
inlawrev-3979	2499	10	's	's	PART
inlawrev-3979	2499	11	president	president	NOUN
inlawrev-3979	2499	12	,	,	PUNCT
inlawrev-3979	2499	13	which	which	PRON
inlawrev-3979	2499	14	was	be	AUX
inlawrev-3979	2499	15	in	in	ADP
inlawrev-3979	2499	16	contrast	contrast	NOUN
inlawrev-3979	2499	17	to	to	ADP
inlawrev-3979	2499	18	the	the	DET
inlawrev-3979	2499	19	auditor	auditor	NOUN
inlawrev-3979	2499	20	's	's	PART
inlawrev-3979	2499	21	testimony	testimony	NOUN
inlawrev-3979	2499	22	that	that	PRON
inlawrev-3979	2499	23	indicated	indicate	VERB
inlawrev-3979	2499	24	the	the	DET
inlawrev-3979	2499	25	dosr	dosr	NOUN
inlawrev-3979	2499	26	typically	typically	ADV
inlawrev-3979	2499	27	selects	select	VERB
inlawrev-3979	2499	28	the	the	DET
inlawrev-3979	2499	29	representative	representative	ADJ
inlawrev-3979	2499	30	sample	sample	NOUN
inlawrev-3979	2499	31	.	.	PUNCT
inlawrev-3979	2500	1	810	810	NUM
inlawrev-3979	2500	2	lsa	lsa	NOUN
inlawrev-3979	2500	3	was	be	AUX
inlawrev-3979	2500	4	also	also	ADV
inlawrev-3979	2500	5	not	not	PART
inlawrev-3979	2500	6	entitled	entitle	VERB
inlawrev-3979	2500	7	to	to	ADP
inlawrev-3979	2500	8	a	a	DET
inlawrev-3979	2500	9	waiver	waiver	NOUN
inlawrev-3979	2500	10	of	of	ADP
inlawrev-3979	2500	11	the	the	DET
inlawrev-3979	2500	12	10	10	NUM
inlawrev-3979	2500	13	%	%	NOUN
inlawrev-3979	2500	14	negligence	negligence	NOUN
inlawrev-3979	2500	15	penalty	penalty	NOUN
inlawrev-3979	2500	16	imposed	impose	VERB
inlawrev-3979	2500	17	under	under	ADP
inlawrev-3979	2500	18	i.c	i.c	PROPN
inlawrev-3979	2500	19	.	.	PUNCT
inlawrev-3979	2501	1	§	§	PROPN
inlawrev-3979	2501	2	6	6	NUM
inlawrev-3979	2501	3	-	-	SYM
inlawrev-3979	2501	4	8.1	8.1	NUM
inlawrev-3979	2501	5	-	-	PUNCT
inlawrev-3979	2501	6	10	10	NUM
inlawrev-3979	2501	7	-	-	NUM
inlawrev-3979	2501	8	2.1	2.1	NUM
inlawrev-3979	2501	9	,	,	PUNCT
inlawrev-3979	2501	10	because	because	SCONJ
inlawrev-3979	2501	11	lsa	lsa	PROPN
inlawrev-3979	2501	12	did	do	AUX
inlawrev-3979	2501	13	not	not	PART
inlawrev-3979	2501	14	demonstrate	demonstrate	VERB
inlawrev-3979	2501	15	that	that	SCONJ
inlawrev-3979	2501	16	lsa	lsa	PROPN
inlawrev-3979	2501	17	had	have	VERB
inlawrev-3979	2501	18	reasonable	reasonable	ADJ
inlawrev-3979	2501	19	cause	cause	NOUN
inlawrev-3979	2501	20	for	for	ADP
inlawrev-3979	2501	21	its	its	PRON
inlawrev-3979	2501	22	failure	failure	NOUN
inlawrev-3979	2501	23	to	to	PART
inlawrev-3979	2501	24	remit	remit	VERB
inlawrev-3979	2501	25	the	the	DET
inlawrev-3979	2501	26	amount	amount	NOUN
inlawrev-3979	2501	27	of	of	ADP
inlawrev-3979	2501	28	deficient	deficient	ADJ
inlawrev-3979	2501	29	sales	sale	NOUN
inlawrev-3979	2501	30	tax	tax	NOUN
inlawrev-3979	2501	31	,	,	PUNCT
inlawrev-3979	2501	32	and	and	CCONJ
inlawrev-3979	2501	33	its	its	PRON
inlawrev-3979	2501	34	lack	lack	NOUN
inlawrev-3979	2501	35	of	of	ADP
inlawrev-3979	2501	36	awareness	awareness	NOUN
inlawrev-3979	2501	37	that	that	PRON
inlawrev-3979	2501	38	sales	sale	NOUN
inlawrev-3979	2501	39	tax	tax	NOUN
inlawrev-3979	2501	40	had	have	AUX
inlawrev-3979	2501	41	not	not	PART
inlawrev-3979	2501	42	been	be	AUX
inlawrev-3979	2501	43	applied	apply	VERB
inlawrev-3979	2501	44	to	to	ADP
inlawrev-3979	2501	45	at	at	ADV
inlawrev-3979	2501	46	least	least	ADV
inlawrev-3979	2501	47	one	one	NUM
inlawrev-3979	2501	48	invoice	invoice	NOUN
inlawrev-3979	2501	49	indicated	indicate	VERB
inlawrev-3979	2501	50	lsa	lsa	NOUN
inlawrev-3979	2501	51	was	be	AUX
inlawrev-3979	2501	52	actually	actually	ADV
inlawrev-3979	2501	53	negligent	negligent	ADJ
inlawrev-3979	2501	54	.	.	PUNCT
inlawrev-3979	2502	1	811	811	NUM
inlawrev-3979	2502	2	therefore	therefore	ADV
inlawrev-3979	2502	3	,	,	PUNCT
inlawrev-3979	2502	4	the	the	DET
inlawrev-3979	2502	5	dosr	dosr	NOUN
inlawrev-3979	2502	6	's	's	PART
inlawrev-3979	2502	7	final	final	ADJ
inlawrev-3979	2502	8	determination	determination	NOUN
inlawrev-3979	2502	9	was	be	AUX
inlawrev-3979	2502	10	affirmed	affirm	VERB
inlawrev-3979	2502	11	.	.	PUNCT
inlawrev-3979	2503	1	812	812	NUM
inlawrev-3979	2503	2	e.	e.	PROPN
inlawrev-3979	2503	3	corporate	corporate	PROPN
inlawrev-3979	2503	4	income	income	NOUN
inlawrev-3979	2503	5	tax	tax	NOUN
inlawrev-3979	2503	6	1	1	NUM
inlawrev-3979	2503	7	.	.	PUNCT
inlawrev-3979	2503	8	miller	miller	PROPN
inlawrev-3979	2503	9	brewing	brewing	PROPN
inlawrev-3979	2503	10	co.	co.	PROPN
inlawrev-3979	2503	11	v.	v.	ADP
inlawrev-3979	2503	12	indiana	indiana	PROPN
inlawrev-3979	2503	13	department	department	PROPN
inlawrev-3979	2503	14	of	of	ADP
inlawrev-3979	2503	15	state	state	PROPN
inlawrev-3979	2503	16	revenue	revenue	NOUN
inlawrev-3979	2503	17	.	.	PUNCT
inlawrev-3979	2504	1	813	813	NUM
inlawrev-3979	2504	2	—	—	PUNCT
inlawrev-3979	2504	3	miller	miller	PROPN
inlawrev-3979	2504	4	brewing	brewing	PROPN
inlawrev-3979	2504	5	co.	co.	PROPN
inlawrev-3979	2504	6	(	(	PUNCT
inlawrev-3979	2504	7	"	"	PUNCT
inlawrev-3979	2504	8	miller	miller	X
inlawrev-3979	2504	9	"	"	PUNCT
inlawrev-3979	2504	10	)	)	PUNCT
inlawrev-3979	2504	11	initiated	initiate	VERB
inlawrev-3979	2504	12	this	this	DET
inlawrev-3979	2504	13	action	action	NOUN
inlawrev-3979	2504	14	on	on	ADP
inlawrev-3979	2504	15	july	july	PROPN
inlawrev-3979	2504	16	24	24	NUM
inlawrev-3979	2504	17	,	,	PUNCT
inlawrev-3979	2504	18	2006	2006	NUM
inlawrev-3979	2504	19	,	,	PUNCT
inlawrev-3979	2504	20	appealing	appeal	VERB
inlawrev-3979	2504	21	the	the	DET
inlawrev-3979	2504	22	dosr	dosr	NOUN
inlawrev-3979	2504	23	's	's	PART
inlawrev-3979	2504	24	denial	denial	NOUN
inlawrev-3979	2504	25	of	of	ADP
inlawrev-3979	2504	26	miller	miller	PROPN
inlawrev-3979	2504	27	's	's	PART
inlawrev-3979	2504	28	request	request	NOUN
inlawrev-3979	2504	29	for	for	ADP
inlawrev-3979	2504	30	a	a	DET
inlawrev-3979	2504	31	refund	refund	NOUN
inlawrev-3979	2504	32	of	of	ADP
inlawrev-3979	2504	33	adjusted	adjust	VERB
inlawrev-3979	2504	34	gross	gross	ADJ
inlawrev-3979	2504	35	income	income	NOUN
inlawrev-3979	2504	36	tax	tax	NOUN
inlawrev-3979	2504	37	and	and	CCONJ
inlawrev-3979	2504	38	supplemental	supplemental	ADJ
inlawrev-3979	2504	39	net	net	ADJ
inlawrev-3979	2504	40	income	income	NOUN
inlawrev-3979	2504	41	tax	tax	NOUN
inlawrev-3979	2504	42	(	(	PUNCT
inlawrev-3979	2504	43	"	"	PUNCT
inlawrev-3979	2504	44	agit	agit	ADJ
inlawrev-3979	2504	45	"	"	PUNCT
inlawrev-3979	2504	46	)	)	PUNCT
inlawrev-3979	2504	47	paid	pay	VERB
inlawrev-3979	2504	48	during	during	ADP
inlawrev-3979	2504	49	the	the	DET
inlawrev-3979	2504	50	1997	1997	NUM
inlawrev-3979	2504	51	,	,	PUNCT
inlawrev-3979	2504	52	1998	1998	NUM
inlawrev-3979	2504	53	,	,	PUNCT
inlawrev-3979	2504	54	and	and	CCONJ
inlawrev-3979	2504	55	1999	1999	NUM
inlawrev-3979	2504	56	tax	tax	NOUN
inlawrev-3979	2504	57	years	year	NOUN
inlawrev-3979	2504	58	.	.	PUNCT
inlawrev-3979	2505	1	814	814	NUM
inlawrev-3979	2505	2	this	this	DET
inlawrev-3979	2505	3	opinion	opinion	NOUN
inlawrev-3979	2505	4	followed	follow	VERB
inlawrev-3979	2505	5	miller	miller	PROPN
inlawrev-3979	2505	6	's	's	PART
inlawrev-3979	2505	7	motion	motion	NOUN
inlawrev-3979	2505	8	for	for	ADP
inlawrev-3979	2505	9	summary	summary	NOUN
inlawrev-3979	2505	10	judgment	judgment	NOUN
inlawrev-3979	2505	11	filed	file	VERB
inlawrev-3979	2505	12	december	december	PROPN
inlawrev-3979	2505	13	15	15	NUM
inlawrev-3979	2505	14	,	,	PUNCT
inlawrev-3979	2505	15	2006	2006	NUM
inlawrev-3979	2505	16	.	.	PUNCT
inlawrev-3979	2506	1	815	815	NUM
inlawrev-3979	2506	2	based	base	VERB
inlawrev-3979	2506	3	on	on	ADP
inlawrev-3979	2506	4	the	the	DET
inlawrev-3979	2506	5	tax	tax	NOUN
inlawrev-3979	2506	6	court	court	NOUN
inlawrev-3979	2506	7	's	's	PART
inlawrev-3979	2506	8	july	july	PROPN
inlawrev-3979	2506	9	27	27	NUM
inlawrev-3979	2506	10	,	,	PUNCT
inlawrev-3979	2506	11	2005	2005	NUM
inlawrev-3979	2506	12	opinion	opinion	NOUN
inlawrev-3979	2506	13	in	in	ADP
inlawrev-3979	2506	14	miller	miller	PROPN
inlawrev-3979	2506	15	brewing	brewing	PROPN
inlawrev-3979	2506	16	co.	co.	PROPN
inlawrev-3979	2506	17	v.	v.	ADP
inlawrev-3979	2506	18	indiana	indiana	PROPN
inlawrev-3979	2506	19	department	department	PROPN
inlawrev-3979	2506	20	ofstate	ofstate	PROPN
inlawrev-3979	2506	21	revenue	revenue	NOUN
inlawrev-3979	2506	22	*	*	PROPN
inlawrev-3979	2506	23	16	16	NUM
inlawrev-3979	2506	24	miller	miller	PROPN
inlawrev-3979	2506	25	argued	argue	VERB
inlawrev-3979	2506	26	the	the	DET
inlawrev-3979	2506	27	dosr	dosr	NOUN
inlawrev-3979	2506	28	was	be	AUX
inlawrev-3979	2506	29	barred	bar	VERB
inlawrev-3979	2506	30	from	from	ADP
inlawrev-3979	2506	31	denying	deny	VERB
inlawrev-3979	2506	32	its	its	PRON
inlawrev-3979	2506	33	refund	refund	NOUN
inlawrev-3979	2506	34	due	due	ADP
inlawrev-3979	2506	35	to	to	ADP
inlawrev-3979	2506	36	issue	issue	VERB
inlawrev-3979	2506	37	preclusion	preclusion	NOUN
inlawrev-3979	2506	38	.	.	PUNCT
inlawrev-3979	2507	1	817	817	NUM
inlawrev-3979	2507	2	the	the	DET
inlawrev-3979	2507	3	issue	issue	NOUN
inlawrev-3979	2507	4	in	in	ADP
inlawrev-3979	2507	5	this	this	DET
inlawrev-3979	2507	6	case	case	NOUN
inlawrev-3979	2507	7	involved	involve	VERB
inlawrev-3979	2507	8	the	the	DET
inlawrev-3979	2507	9	sales	sale	NOUN
inlawrev-3979	2507	10	factor	factor	NOUN
inlawrev-3979	2507	11	of	of	ADP
inlawrev-3979	2507	12	the	the	DET
inlawrev-3979	2507	13	apportionment	apportionment	ADJ
inlawrev-3979	2507	14	formula	formula	NOUN
inlawrev-3979	2507	15	.	.	PUNCT
inlawrev-3979	2508	1	818	818	NUM
inlawrev-3979	2508	2	miller	miller	PROPN
inlawrev-3979	2508	3	,	,	PUNCT
inlawrev-3979	2508	4	a	a	DET
inlawrev-3979	2508	5	wisconsin	wisconsin	PROPN
inlawrev-3979	2508	6	corporation	corporation	NOUN
inlawrev-3979	2508	7	,	,	PUNCT
inlawrev-3979	2508	8	is	be	AUX
inlawrev-3979	2508	9	a	a	DET
inlawrev-3979	2508	10	seller	seller	NOUN
inlawrev-3979	2508	11	of	of	ADP
inlawrev-3979	2508	12	malt	malt	NOUN
inlawrev-3979	2508	13	beverage	beverage	NOUN
inlawrev-3979	2508	14	products	product	NOUN
inlawrev-3979	2508	15	to	to	ADP
inlawrev-3979	2508	16	customers	customer	NOUN
inlawrev-3979	2508	17	in	in	ADP
inlawrev-3979	2508	18	several	several	ADJ
inlawrev-3979	2508	19	states	state	NOUN
inlawrev-3979	2508	20	and	and	CCONJ
inlawrev-3979	2508	21	is	be	AUX
inlawrev-3979	2508	22	headquartered	headquarter	VERB
inlawrev-3979	2508	23	in	in	ADP
inlawrev-3979	2508	24	milwaukee	milwaukee	PROPN
inlawrev-3979	2508	25	,	,	PUNCT
inlawrev-3979	2508	26	wisconsin	wisconsin	PROPN
inlawrev-3979	2508	27	.	.	PUNCT
inlawrev-3979	2509	1	819	819	NUM
inlawrev-3979	2509	2	customers	customer	NOUN
inlawrev-3979	2509	3	place	place	VERB
inlawrev-3979	2509	4	orders	order	NOUN
inlawrev-3979	2509	5	with	with	ADP
inlawrev-3979	2509	6	miller	miller	PROPN
inlawrev-3979	2509	7	through	through	ADP
inlawrev-3979	2509	8	the	the	DET
inlawrev-3979	2509	9	milwaukee	milwaukee	PROPN
inlawrev-3979	2509	10	office	office	NOUN
inlawrev-3979	2509	11	and	and	CCONJ
inlawrev-3979	2509	12	have	have	VERB
inlawrev-3979	2509	13	three	three	NUM
inlawrev-3979	2509	14	options	option	NOUN
inlawrev-3979	2509	15	for	for	ADP
inlawrev-3979	2509	16	transferring	transfer	VERB
inlawrev-3979	2509	17	the	the	DET
inlawrev-3979	2509	18	products	product	NOUN
inlawrev-3979	2509	19	from	from	ADP
inlawrev-3979	2509	20	the	the	DET
inlawrev-3979	2509	21	breweries	brewery	NOUN
inlawrev-3979	2509	22	to	to	ADP
inlawrev-3979	2509	23	the	the	DET
inlawrev-3979	2509	24	customers	customer	NOUN
inlawrev-3979	2509	25	'	'	PART
inlawrev-3979	2509	26	chosen	choose	VERB
inlawrev-3979	2509	27	destinations	destination	NOUN
inlawrev-3979	2509	28	:	:	PUNCT
inlawrev-3979	2509	29	pick	pick	VERB
inlawrev-3979	2509	30	up	up	ADP
inlawrev-3979	2509	31	the	the	DET
inlawrev-3979	2509	32	products	product	NOUN
inlawrev-3979	2509	33	with	with	ADP
inlawrev-3979	2509	34	their	their	PRON
inlawrev-3979	2509	35	own	own	ADJ
inlawrev-3979	2509	36	trucks	truck	NOUN
inlawrev-3979	2509	37	,	,	PUNCT
inlawrev-3979	2509	38	arrange	arrange	NOUN
inlawrev-3979	2509	39	transportation	transportation	NOUN
inlawrev-3979	2509	40	by	by	ADP
inlawrev-3979	2509	41	a	a	DET
inlawrev-3979	2509	42	third	third	ADJ
inlawrev-3979	2509	43	-	-	PUNCT
inlawrev-3979	2509	44	party	party	NOUN
inlawrev-3979	2509	45	common	common	ADJ
inlawrev-3979	2509	46	carrier	carrier	NOUN
inlawrev-3979	2509	47	,	,	PUNCT
inlawrev-3979	2509	48	or	or	CCONJ
inlawrev-3979	2509	49	have	have	VERB
inlawrev-3979	2509	50	miller	miller	PROPN
inlawrev-3979	2509	51	arrange	arrange	NOUN
inlawrev-3979	2509	52	transportation	transportation	NOUN
inlawrev-3979	2509	53	by	by	ADP
inlawrev-3979	2509	54	common	common	ADJ
inlawrev-3979	2509	55	carrier.820	carrier.820	NOUN
inlawrev-3979	2509	56	miller	miller	PROPN
inlawrev-3979	2509	57	filed	file	VERB
inlawrev-3979	2509	58	corporate	corporate	ADJ
inlawrev-3979	2509	59	income	income	NOUN
inlawrev-3979	2509	60	tax	tax	NOUN
inlawrev-3979	2509	61	returns	return	NOUN
inlawrev-3979	2509	62	for	for	ADP
inlawrev-3979	2509	63	the	the	DET
inlawrev-3979	2509	64	1997	1997	NUM
inlawrev-3979	2509	65	,	,	PUNCT
inlawrev-3979	2509	66	1998	1998	NUM
inlawrev-3979	2509	67	,	,	PUNCT
inlawrev-3979	2509	68	808	808	NUM
inlawrev-3979	2509	69	.	.	PUNCT
inlawrev-3979	2510	1	i	i	PRON
inlawrev-3979	2510	2	d.	d.	PROPN
inlawrev-3979	2510	3	809	809	NUM
inlawrev-3979	2510	4	.	.	PUNCT
inlawrev-3979	2511	1	i	i	PRON
inlawrev-3979	2511	2	d.	d.	PROPN
inlawrev-3979	2511	3	at	at	ADP
inlawrev-3979	2511	4	293	293	NUM
inlawrev-3979	2511	5	n.6	n.6	NOUN
inlawrev-3979	2511	6	.	.	PUNCT
inlawrev-3979	2511	7	810	810	NUM
inlawrev-3979	2511	8	.	.	PUNCT
inlawrev-3979	2512	1	i	i	PRON
inlawrev-3979	2512	2	d.	d.	PROPN
inlawrev-3979	2512	3	811	811	NUM
inlawrev-3979	2512	4	.	.	PUNCT
inlawrev-3979	2513	1	i	i	PRON
inlawrev-3979	2513	2	d.	d.	PROPN
inlawrev-3979	2513	3	at	at	ADP
inlawrev-3979	2513	4	294	294	NUM
inlawrev-3979	2513	5	.	.	PUNCT
inlawrev-3979	2514	1	812	812	NUM
inlawrev-3979	2514	2	.	.	PUNCT
inlawrev-3979	2515	1	i	i	PRON
inlawrev-3979	2515	2	d.	d.	PROPN
inlawrev-3979	2515	3	813	813	NUM
inlawrev-3979	2515	4	.	.	PUNCT
inlawrev-3979	2516	1	{	{	PUNCT
inlawrev-3979	2516	2	miller	miller	PROPN
inlawrev-3979	2516	3	ii	ii	PROPN
inlawrev-3979	2516	4	)	)	PUNCT
inlawrev-3979	2516	5	,	,	PUNCT
inlawrev-3979	2516	6	no	no	INTJ
inlawrev-3979	2516	7	.	.	NOUN
inlawrev-3979	2516	8	49t10	49t10	NUM
inlawrev-3979	2516	9	-	-	PUNCT
inlawrev-3979	2516	10	0607	0607	NUM
inlawrev-3979	2516	11	-	-	PUNCT
inlawrev-3979	2516	12	ta-69	ta-69	NOUN
inlawrev-3979	2516	13	,	,	PUNCT
inlawrev-3979	2516	14	2007	2007	NUM
inlawrev-3979	2516	15	wl	wl	NOUN
inlawrev-3979	2516	16	1667128	1667128	NUM
inlawrev-3979	2516	17	(	(	PUNCT
inlawrev-3979	2516	18	ind	ind	NOUN
inlawrev-3979	2516	19	.	.	PUNCT
inlawrev-3979	2517	1	tax	tax	PROPN
inlawrev-3979	2517	2	ct	ct	PROPN
inlawrev-3979	2517	3	.	.	PROPN
inlawrev-3979	2517	4	june	june	PROPN
inlawrev-3979	2517	5	8	8	NUM
inlawrev-3979	2517	6	,	,	PUNCT
inlawrev-3979	2517	7	2007	2007	NUM
inlawrev-3979	2517	8	)	)	PUNCT
inlawrev-3979	2518	1	(	(	PUNCT
inlawrev-3979	2518	2	unpublished	unpublished	ADJ
inlawrev-3979	2518	3	table	table	NOUN
inlawrev-3979	2518	4	decision	decision	NOUN
inlawrev-3979	2518	5	)	)	PUNCT
inlawrev-3979	2518	6	.	.	PUNCT
inlawrev-3979	2519	1	814	814	NUM
inlawrev-3979	2519	2	.	.	PUNCT
inlawrev-3979	2520	1	i	i	PRON
inlawrev-3979	2520	2	d.	d.	PROPN
inlawrev-3979	2520	3	at*l-2	at*l-2	PROPN
inlawrev-3979	2520	4	.	.	PROPN
inlawrev-3979	2520	5	815	815	NUM
inlawrev-3979	2520	6	.	.	PUNCT
inlawrev-3979	2520	7	id.at*2	id.at*2	NOUN
inlawrev-3979	2520	8	.	.	PUNCT
inlawrev-3979	2521	1	the	the	DET
inlawrev-3979	2521	2	tax	tax	NOUN
inlawrev-3979	2521	3	court	court	NOUN
inlawrev-3979	2521	4	instructed	instruct	VERB
inlawrev-3979	2521	5	the	the	DET
inlawrev-3979	2521	6	parties	party	NOUN
inlawrev-3979	2521	7	to	to	PART
inlawrev-3979	2521	8	limit	limit	VERB
inlawrev-3979	2521	9	their	their	PRON
inlawrev-3979	2521	10	briefs	brief	NOUN
inlawrev-3979	2521	11	to	to	ADP
inlawrev-3979	2521	12	a	a	DET
inlawrev-3979	2521	13	discussion	discussion	NOUN
inlawrev-3979	2521	14	of	of	ADP
inlawrev-3979	2521	15	issue	issue	NOUN
inlawrev-3979	2521	16	preclusion	preclusion	NOUN
inlawrev-3979	2521	17	.	.	PUNCT
inlawrev-3979	2522	1	i	i	PRON
inlawrev-3979	2522	2	d.	d.	PROPN
inlawrev-3979	2522	3	816	816	NUM
inlawrev-3979	2522	4	.	.	PUNCT
inlawrev-3979	2523	1	(	(	PUNCT
inlawrev-3979	2523	2	miller	miller	PROPN
inlawrev-3979	2523	3	i	i	PROPN
inlawrev-3979	2523	4	)	)	PUNCT
inlawrev-3979	2523	5	,	,	PUNCT
inlawrev-3979	2523	6	831	831	NUM
inlawrev-3979	2523	7	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2523	8	859	859	NUM
inlawrev-3979	2523	9	(	(	PUNCT
inlawrev-3979	2523	10	ind	ind	NOUN
inlawrev-3979	2523	11	.	.	PUNCT
inlawrev-3979	2524	1	tax	tax	PROPN
inlawrev-3979	2524	2	ct	ct	PROPN
inlawrev-3979	2524	3	.	.	PROPN
inlawrev-3979	2524	4	2005	2005	NUM
inlawrev-3979	2524	5	)	)	PUNCT
inlawrev-3979	2524	6	.	.	PUNCT
inlawrev-3979	2525	1	817	817	NUM
inlawrev-3979	2525	2	.	.	PUNCT
inlawrev-3979	2526	1	miller	miller	PROPN
inlawrev-3979	2526	2	ii	ii	PROPN
inlawrev-3979	2526	3	,	,	PUNCT
inlawrev-3979	2526	4	2007	2007	NUM
inlawrev-3979	2526	5	wl	wl	NOUN
inlawrev-3979	2526	6	1667128	1667128	NUM
inlawrev-3979	2526	7	,	,	PUNCT
inlawrev-3979	2526	8	at	at	ADP
inlawrev-3979	2526	9	*	*	PROPN
inlawrev-3979	2526	10	2	2	NUM
inlawrev-3979	2526	11	.	.	NUM
inlawrev-3979	2526	12	818	818	NUM
inlawrev-3979	2526	13	.	.	PUNCT
inlawrev-3979	2527	1	i	i	PRON
inlawrev-3979	2527	2	d.	d.	VERB
inlawrev-3979	2527	3	at	at	ADP
inlawrev-3979	2527	4	*	*	PROPN
inlawrev-3979	2527	5	1	1	NUM
inlawrev-3979	2527	6	n.2	n.2	NOUN
inlawrev-3979	2527	7	.	.	PROPN
inlawrev-3979	2527	8	819	819	NUM
inlawrev-3979	2527	9	.	.	PUNCT
inlawrev-3979	2528	1	i	i	PRON
inlawrev-3979	2528	2	d.	d.	PROPN
inlawrev-3979	2528	3	at	at	ADP
inlawrev-3979	2528	4	*	*	PROPN
inlawrev-3979	2528	5	1	1	NUM
inlawrev-3979	2528	6	.	.	NUM
inlawrev-3979	2528	7	820	820	NUM
inlawrev-3979	2528	8	.	.	PUNCT
inlawrev-3979	2529	1	i	i	PRON
inlawrev-3979	2529	2	d.	d.	PROPN
inlawrev-3979	2530	1	"	"	PUNCT
inlawrev-3979	2530	2	regardless	regardless	ADV
inlawrev-3979	2530	3	,	,	PUNCT
inlawrev-3979	2530	4	the	the	DET
inlawrev-3979	2530	5	customers	customer	NOUN
inlawrev-3979	2530	6	decided	decide	VERB
inlawrev-3979	2530	7	how	how	SCONJ
inlawrev-3979	2530	8	to	to	PART
inlawrev-3979	2530	9	transport	transport	VERB
inlawrev-3979	2530	10	the	the	DET
inlawrev-3979	2530	11	goods	good	NOUN
inlawrev-3979	2530	12	,	,	PUNCT
inlawrev-3979	2530	13	as	as	ADP
inlawrev-3979	2530	14	possession	possession	NOUN
inlawrev-3979	2530	15	and	and	CCONJ
inlawrev-3979	2530	16	title	title	NOUN
inlawrev-3979	2530	17	to	to	ADP
inlawrev-3979	2530	18	the	the	DET
inlawrev-3979	2530	19	products	product	NOUN
inlawrev-3979	2530	20	transferred	transfer	VERB
inlawrev-3979	2530	21	to	to	ADP
inlawrev-3979	2530	22	them	they	PRON
inlawrev-3979	2530	23	at	at	ADP
inlawrev-3979	2530	24	the	the	DET
inlawrev-3979	2530	25	breweries	brewery	NOUN
inlawrev-3979	2530	26	.	.	PUNCT
inlawrev-3979	2530	27	"	"	PUNCT
inlawrev-3979	2531	1	i	i	PRON
inlawrev-3979	2531	2	d.	d.	PROPN
inlawrev-3979	2531	3	2008	2008	NUM
inlawrev-3979	2531	4	]	]	PUNCT
inlawrev-3979	2531	5	tax	tax	NOUN
inlawrev-3979	2531	6	law	law	NOUN
inlawrev-3979	2531	7	1339	1339	NUM
inlawrev-3979	2531	8	and	and	CCONJ
inlawrev-3979	2531	9	1999	1999	NUM
inlawrev-3979	2531	10	tax	tax	NOUN
inlawrev-3979	2531	11	years	year	NOUN
inlawrev-3979	2531	12	because	because	SCONJ
inlawrev-3979	2531	13	of	of	ADP
inlawrev-3979	2531	14	its	its	PRON
inlawrev-3979	2531	15	income	income	NOUN
inlawrev-3979	2531	16	from	from	ADP
inlawrev-3979	2531	17	sales	sale	NOUN
inlawrev-3979	2531	18	to	to	ADP
inlawrev-3979	2531	19	indiana	indiana	PROPN
inlawrev-3979	2531	20	customers	customer	NOUN
inlawrev-3979	2531	21	.	.	PUNCT
inlawrev-3979	2532	1	821	821	NUM
inlawrev-3979	2532	2	however	however	ADV
inlawrev-3979	2532	3	,	,	PUNCT
inlawrev-3979	2532	4	miller	miller	PROPN
inlawrev-3979	2532	5	only	only	ADV
inlawrev-3979	2532	6	reported	report	VERB
inlawrev-3979	2532	7	sales	sale	NOUN
inlawrev-3979	2532	8	on	on	ADP
inlawrev-3979	2532	9	its	its	PRON
inlawrev-3979	2532	10	1997	1997	NUM
inlawrev-3979	2532	11	return	return	NOUN
inlawrev-3979	2532	12	when	when	SCONJ
inlawrev-3979	2532	13	it	it	PRON
inlawrev-3979	2532	14	arranged	arrange	VERB
inlawrev-3979	2532	15	the	the	DET
inlawrev-3979	2532	16	common	common	ADJ
inlawrev-3979	2532	17	carrier	carrier	NOUN
inlawrev-3979	2532	18	,	,	PUNCT
inlawrev-3979	2532	19	and	and	CCONJ
inlawrev-3979	2532	20	miller	miller	PROPN
inlawrev-3979	2532	21	did	do	AUX
inlawrev-3979	2532	22	not	not	PART
inlawrev-3979	2532	23	report	report	VERB
inlawrev-3979	2532	24	any	any	DET
inlawrev-3979	2532	25	indiana	indiana	NOUN
inlawrev-3979	2532	26	sales	sale	NOUN
inlawrev-3979	2532	27	on	on	ADP
inlawrev-3979	2532	28	its	its	PRON
inlawrev-3979	2532	29	1998	1998	NUM
inlawrev-3979	2532	30	or	or	CCONJ
inlawrev-3979	2532	31	1999	1999	NUM
inlawrev-3979	2532	32	returns	return	NOUN
inlawrev-3979	2532	33	.	.	PUNCT
inlawrev-3979	2533	1	822	822	NUM
inlawrev-3979	2533	2	later	later	ADV
inlawrev-3979	2533	3	,	,	PUNCT
inlawrev-3979	2533	4	miller	miller	PROPN
inlawrev-3979	2533	5	amended	amend	VERB
inlawrev-3979	2533	6	its	its	PRON
inlawrev-3979	2533	7	1997	1997	NUM
inlawrev-3979	2533	8	return	return	NOUN
inlawrev-3979	2533	9	to	to	PART
inlawrev-3979	2533	10	request	request	VERB
inlawrev-3979	2533	11	a	a	DET
inlawrev-3979	2533	12	refund	refund	NOUN
inlawrev-3979	2533	13	of	of	ADP
inlawrev-3979	2533	14	$	$	SYM
inlawrev-3979	2533	15	13,391	13,391	NUM
inlawrev-3979	2533	16	plus	plus	CCONJ
inlawrev-3979	2533	17	any	any	DET
inlawrev-3979	2533	18	statutory	statutory	ADJ
inlawrev-3979	2533	19	interest	interest	NOUN
inlawrev-3979	2533	20	.	.	PUNCT
inlawrev-3979	2534	1	823	823	NUM
inlawrev-3979	2534	2	the	the	DET
inlawrev-3979	2534	3	dosr	dosr	ADJ
inlawrev-3979	2534	4	audited	audit	VERB
inlawrev-3979	2534	5	miller	miller	PROPN
inlawrev-3979	2534	6	,	,	PUNCT
inlawrev-3979	2534	7	which	which	PRON
inlawrev-3979	2534	8	resulted	result	VERB
inlawrev-3979	2534	9	in	in	ADP
inlawrev-3979	2534	10	a	a	DET
inlawrev-3979	2534	11	proposed	propose	VERB
inlawrev-3979	2534	12	agit	agit	ADJ
inlawrev-3979	2534	13	assessment	assessment	NOUN
inlawrev-3979	2534	14	of	of	ADP
inlawrev-3979	2534	15	$	$	SYM
inlawrev-3979	2534	16	806,366.23	806,366.23	NUM
inlawrev-3979	2534	17	for	for	ADP
inlawrev-3979	2534	18	the	the	DET
inlawrev-3979	2534	19	1997	1997	NUM
inlawrev-3979	2534	20	,	,	PUNCT
inlawrev-3979	2534	21	1998	1998	NUM
inlawrev-3979	2534	22	,	,	PUNCT
inlawrev-3979	2534	23	and	and	CCONJ
inlawrev-3979	2534	24	1999	1999	NUM
inlawrev-3979	2534	25	tax	tax	NOUN
inlawrev-3979	2534	26	years	year	NOUN
inlawrev-3979	2534	27	.	.	PUNCT
inlawrev-3979	2535	1	824	824	NUM
inlawrev-3979	2535	2	the	the	DET
inlawrev-3979	2535	3	assessment	assessment	NOUN
inlawrev-3979	2535	4	only	only	ADV
inlawrev-3979	2535	5	excluded	exclude	VERB
inlawrev-3979	2535	6	sales	sale	NOUN
inlawrev-3979	2535	7	when	when	SCONJ
inlawrev-3979	2535	8	the	the	DET
inlawrev-3979	2535	9	customers	customer	NOUN
inlawrev-3979	2535	10	used	use	VERB
inlawrev-3979	2535	11	their	their	PRON
inlawrev-3979	2535	12	own	own	ADJ
inlawrev-3979	2535	13	trucks	truck	NOUN
inlawrev-3979	2535	14	to	to	PART
inlawrev-3979	2535	15	pick	pick	VERB
inlawrev-3979	2535	16	up	up	ADP
inlawrev-3979	2535	17	products	product	NOUN
inlawrev-3979	2535	18	.	.	PUNCT
inlawrev-3979	2536	1	825	825	NUM
inlawrev-3979	2536	2	miller	miller	PROPN
inlawrev-3979	2536	3	protested	protest	VERB
inlawrev-3979	2536	4	the	the	DET
inlawrev-3979	2536	5	assessment	assessment	NOUN
inlawrev-3979	2536	6	in	in	ADP
inlawrev-3979	2536	7	november	november	PROPN
inlawrev-3979	2536	8	2001	2001	NUM
inlawrev-3979	2536	9	.	.	PUNCT
inlawrev-3979	2537	1	826	826	NUM
inlawrev-3979	2538	1	the	the	DET
inlawrev-3979	2538	2	miller	miller	PROPN
inlawrev-3979	2538	3	i	i	PRON
inlawrev-3979	2538	4	opinion	opinion	VERB
inlawrev-3979	2538	5	,	,	PUNCT
inlawrev-3979	2538	6	which	which	PRON
inlawrev-3979	2538	7	involved	involve	VERB
inlawrev-3979	2538	8	the	the	DET
inlawrev-3979	2538	9	1994	1994	NUM
inlawrev-3979	2538	10	,	,	PUNCT
inlawrev-3979	2538	11	1995	1995	NUM
inlawrev-3979	2538	12	,	,	PUNCT
inlawrev-3979	2538	13	and	and	CCONJ
inlawrev-3979	2538	14	1996	1996	NUM
inlawrev-3979	2538	15	tax	tax	NOUN
inlawrev-3979	2538	16	years	year	NOUN
inlawrev-3979	2538	17	,	,	PUNCT
inlawrev-3979	2538	18	was	be	AUX
inlawrev-3979	2538	19	issued	issue	VERB
inlawrev-3979	2538	20	while	while	SCONJ
inlawrev-3979	2538	21	the	the	DET
inlawrev-3979	2538	22	protest	protest	NOUN
inlawrev-3979	2538	23	was	be	AUX
inlawrev-3979	2538	24	pending	pende	VERB
inlawrev-3979	2538	25	and	and	CCONJ
inlawrev-3979	2538	26	held	hold	VERB
inlawrev-3979	2538	27	that	that	SCONJ
inlawrev-3979	2538	28	"	"	PUNCT
inlawrev-3979	2538	29	pursuant	pursuant	ADJ
inlawrev-3979	2538	30	to	to	ADP
inlawrev-3979	2538	31	the	the	DET
inlawrev-3979	2538	32	[	[	X
inlawrev-3979	2538	33	dosr	dosr	NOUN
inlawrev-3979	2538	34	's	's	PART
inlawrev-3979	2538	35	]	]	PUNCT
inlawrev-3979	2538	36	own	own	ADJ
inlawrev-3979	2538	37	regulation	regulation	NOUN
inlawrev-3979	2538	38	,	,	PUNCT
inlawrev-3979	2538	39	miller	miller	PROPN
inlawrev-3979	2538	40	's	's	PART
inlawrev-3979	2538	41	sales	sale	NOUN
inlawrev-3979	2538	42	of	of	ADP
inlawrev-3979	2538	43	products	product	NOUN
inlawrev-3979	2538	44	that	that	PRON
inlawrev-3979	2538	45	were	be	AUX
inlawrev-3979	2538	46	transported	transport	VERB
inlawrev-3979	2538	47	by	by	ADP
inlawrev-3979	2538	48	customer	customer	NOUN
inlawrev-3979	2538	49	-	-	PUNCT
inlawrev-3979	2538	50	arranged	arrange	VERB
inlawrev-3979	2538	51	common	common	ADJ
inlawrev-3979	2538	52	carriers	carrier	NOUN
inlawrev-3979	2538	53	to	to	ADP
inlawrev-3979	2538	54	indiana	indiana	PROPN
inlawrev-3979	2538	55	customers	customer	NOUN
inlawrev-3979	2538	56	were	be	AUX
inlawrev-3979	2538	57	not	not	PART
inlawrev-3979	2538	58	made	make	VERB
inlawrev-3979	2538	59	in	in	ADP
inlawrev-3979	2538	60	indiana	indiana	PROPN
inlawrev-3979	2538	61	and	and	CCONJ
inlawrev-3979	2538	62	,	,	PUNCT
inlawrev-3979	2538	63	therefore	therefore	ADV
inlawrev-3979	2538	64	,	,	PUNCT
inlawrev-3979	2538	65	were	be	AUX
inlawrev-3979	2538	66	not	not	PART
inlawrev-3979	2538	67	to	to	PART
inlawrev-3979	2538	68	be	be	AUX
inlawrev-3979	2538	69	included	include	VERB
inlawrev-3979	2538	70	in	in	ADP
inlawrev-3979	2538	71	the	the	DET
inlawrev-3979	2538	72	numerator	numerator	NOUN
inlawrev-3979	2538	73	of	of	ADP
inlawrev-3979	2538	74	miller	miller	PROPN
inlawrev-3979	2538	75	's	's	PART
inlawrev-3979	2538	76	sales	sale	NOUN
inlawrev-3979	2538	77	factor	factor	NOUN
inlawrev-3979	2538	78	of	of	ADP
inlawrev-3979	2538	79	its	its	PRON
inlawrev-3979	2538	80	adjusted	adjust	VERB
inlawrev-3979	2538	81	gross	gross	ADJ
inlawrev-3979	2538	82	income	income	NOUN
inlawrev-3979	2538	83	tax	tax	NOUN
inlawrev-3979	2538	84	apportionment	apportionment	NOUN
inlawrev-3979	2538	85	formula	formula	NOUN
inlawrev-3979	2538	86	.	.	PUNCT
inlawrev-3979	2538	87	"	"	PUNCT
inlawrev-3979	2539	1	827	827	NUM
inlawrev-3979	2539	2	the	the	DET
inlawrev-3979	2539	3	dosr	dosr	NOUN
inlawrev-3979	2539	4	conducted	conduct	VERB
inlawrev-3979	2539	5	an	an	DET
inlawrev-3979	2539	6	administrative	administrative	ADJ
inlawrev-3979	2539	7	hearing	hearing	NOUN
inlawrev-3979	2539	8	to	to	PART
inlawrev-3979	2539	9	review	review	VERB
inlawrev-3979	2539	10	miller	miller	PROPN
inlawrev-3979	2539	11	'	'	PART
inlawrev-3979	2539	12	s	s	PART
inlawrev-3979	2539	13	protest	protest	NOUN
inlawrev-3979	2539	14	for	for	ADP
inlawrev-3979	2539	15	the	the	DET
inlawrev-3979	2539	16	1	1	NUM
inlawrev-3979	2539	17	997	997	NUM
inlawrev-3979	2539	18	,	,	PUNCT
inlawrev-3979	2539	19	1	1	NUM
inlawrev-3979	2539	20	998	998	NUM
inlawrev-3979	2539	21	,	,	PUNCT
inlawrev-3979	2539	22	and	and	CCONJ
inlawrev-3979	2539	23	1999	1999	NUM
inlawrev-3979	2539	24	tax	tax	NOUN
inlawrev-3979	2539	25	years	year	NOUN
inlawrev-3979	2539	26	,	,	PUNCT
inlawrev-3979	2539	27	in	in	ADP
inlawrev-3979	2539	28	which	which	PRON
inlawrev-3979	2539	29	miller	miller	PROPN
inlawrev-3979	2539	30	requested	request	VERB
inlawrev-3979	2539	31	a	a	DET
inlawrev-3979	2539	32	net	net	ADJ
inlawrev-3979	2539	33	refund	refund	NOUN
inlawrev-3979	2539	34	of	of	ADP
inlawrev-3979	2539	35	$	$	SYM
inlawrev-3979	2539	36	1,138,488	1,138,488	NUM
inlawrev-3979	2539	37	,	,	PUNCT
inlawrev-3979	2539	38	but	but	CCONJ
inlawrev-3979	2539	39	ultimately	ultimately	ADV
inlawrev-3979	2539	40	the	the	DET
inlawrev-3979	2539	41	dosr	dosr	NOUN
inlawrev-3979	2539	42	denied	deny	VERB
inlawrev-3979	2539	43	the	the	DET
inlawrev-3979	2539	44	entire	entire	ADJ
inlawrev-3979	2539	45	protest	protest	NOUN
inlawrev-3979	2539	46	and	and	CCONJ
inlawrev-3979	2539	47	request	request	NOUN
inlawrev-3979	2539	48	.	.	PUNCT
inlawrev-3979	2540	1	828	828	NUM
inlawrev-3979	2540	2	this	this	DET
inlawrev-3979	2540	3	appeal	appeal	NOUN
inlawrev-3979	2540	4	followed	follow	VERB
inlawrev-3979	2540	5	the	the	DET
inlawrev-3979	2540	6	dosr	dosr	NOUN
inlawrev-3979	2540	7	's	's	PART
inlawrev-3979	2540	8	determination	determination	NOUN
inlawrev-3979	2540	9	.	.	PUNCT
inlawrev-3979	2541	1	the	the	DET
inlawrev-3979	2541	2	tax	tax	NOUN
inlawrev-3979	2541	3	court	court	NOUN
inlawrev-3979	2541	4	disagreed	disagree	VERB
inlawrev-3979	2541	5	with	with	ADP
inlawrev-3979	2541	6	miller	miller	PROPN
inlawrev-3979	2541	7	that	that	PRON
inlawrev-3979	2541	8	issue	issue	NOUN
inlawrev-3979	2541	9	preclusion	preclusion	NOUN
inlawrev-3979	2541	10	barred	bar	VERB
inlawrev-3979	2541	11	the	the	DET
inlawrev-3979	2541	12	dosr	dosr	NOUN
inlawrev-3979	2541	13	from	from	ADP
inlawrev-3979	2541	14	denying	deny	VERB
inlawrev-3979	2541	15	miller	miller	PROPN
inlawrev-3979	2541	16	'	'	PART
inlawrev-3979	2541	17	s	s	PART
inlawrev-3979	2541	18	refund	refund	NOUN
inlawrev-3979	2541	19	request	request	NOUN
inlawrev-3979	2541	20	regarding	regard	VERB
inlawrev-3979	2541	21	sales	sale	NOUN
inlawrev-3979	2541	22	involving	involve	VERB
inlawrev-3979	2541	23	customer	customer	NOUN
inlawrev-3979	2541	24	-	-	PUNCT
inlawrev-3979	2541	25	arranged	arrange	VERB
inlawrev-3979	2541	26	common	common	ADJ
inlawrev-3979	2541	27	carriers.829	carriers.829	NOUN
inlawrev-3979	2541	28	focusing	focus	VERB
inlawrev-3979	2541	29	on	on	ADP
inlawrev-3979	2541	30	the	the	DET
inlawrev-3979	2541	31	doctrine	doctrine	NOUN
inlawrev-3979	2541	32	that	that	SCONJ
inlawrev-3979	2541	33	"	"	PUNCT
inlawrev-3979	2541	34	each	each	DET
inlawrev-3979	2541	35	tax	tax	NOUN
inlawrev-3979	2541	36	year	year	NOUN
inlawrev-3979	2541	37	stands	stand	VERB
inlawrev-3979	2541	38	alone	alone	ADV
inlawrev-3979	2541	39	,	,	PUNCT
inlawrev-3979	2541	40	"	"	PUNCT
inlawrev-3979	2541	41	the	the	DET
inlawrev-3979	2541	42	tax	tax	NOUN
inlawrev-3979	2541	43	court	court	NOUN
inlawrev-3979	2541	44	held	hold	VERB
inlawrev-3979	2541	45	that	that	SCONJ
inlawrev-3979	2541	46	issue	issue	NOUN
inlawrev-3979	2541	47	preclusion	preclusion	NOUN
inlawrev-3979	2541	48	does	do	AUX
inlawrev-3979	2541	49	not	not	PART
inlawrev-3979	2541	50	apply	apply	VERB
inlawrev-3979	2541	51	to	to	ADP
inlawrev-3979	2541	52	revenue	revenue	NOUN
inlawrev-3979	2541	53	cases	case	NOUN
inlawrev-3979	2541	54	.	.	PUNCT
inlawrev-3979	2542	1	830	830	NUM
inlawrev-3979	2542	2	additionally	additionally	ADV
inlawrev-3979	2542	3	,	,	PUNCT
inlawrev-3979	2542	4	the	the	DET
inlawrev-3979	2542	5	tax	tax	NOUN
inlawrev-3979	2542	6	court	court	NOUN
inlawrev-3979	2542	7	dismissed	dismiss	VERB
inlawrev-3979	2542	8	miller	miller	NOUN
inlawrev-3979	2542	9	's	's	PART
inlawrev-3979	2542	10	argument	argument	NOUN
inlawrev-3979	2542	11	that	that	SCONJ
inlawrev-3979	2542	12	the	the	DET
inlawrev-3979	2542	13	tax	tax	NOUN
inlawrev-3979	2542	14	court	court	NOUN
inlawrev-3979	2542	15	's	's	PART
inlawrev-3979	2542	16	decision	decision	NOUN
inlawrev-3979	2542	17	in	in	ADP
inlawrev-3979	2542	18	lindemann	lindemann	PROPN
inlawrev-3979	2542	19	v.	v.	ADP
inlawrev-3979	2542	20	wood	wood	PROPN
inlawrev-3979	2542	21	*	*	PROPN
inlawrev-3979	2542	22	31	31	NUM
inlawrev-3979	2542	23	stands	stand	VERB
inlawrev-3979	2542	24	for	for	ADP
inlawrev-3979	2542	25	the	the	DET
inlawrev-3979	2542	26	proposition	proposition	NOUN
inlawrev-3979	2542	27	that	that	PRON
inlawrev-3979	2542	28	issue	issue	NOUN
inlawrev-3979	2542	29	preclusion	preclusion	NOUN
inlawrev-3979	2542	30	can	can	AUX
inlawrev-3979	2542	31	still	still	ADV
inlawrev-3979	2542	32	apply	apply	VERB
inlawrev-3979	2542	33	despite	despite	SCONJ
inlawrev-3979	2542	34	the	the	DET
inlawrev-3979	2542	35	"	"	PUNCT
inlawrev-3979	2542	36	each	each	DET
inlawrev-3979	2542	37	tax	tax	NOUN
inlawrev-3979	2542	38	year	year	NOUN
inlawrev-3979	2542	39	stands	stand	VERB
inlawrev-3979	2542	40	alone	alone	ADJ
inlawrev-3979	2542	41	doctrine	doctrine	NOUN
inlawrev-3979	2542	42	,	,	PUNCT
inlawrev-3979	2542	43	"	"	PUNCT
inlawrev-3979	2542	44	832	832	NUM
inlawrev-3979	2542	45	though	though	SCONJ
inlawrev-3979	2542	46	lindemann	lindemann	PROPN
inlawrev-3979	2542	47	was	be	AUX
inlawrev-3979	2542	48	a	a	DET
inlawrev-3979	2542	49	property	property	NOUN
inlawrev-3979	2542	50	tax	tax	NOUN
inlawrev-3979	2542	51	case	case	NOUN
inlawrev-3979	2542	52	.	.	PUNCT
inlawrev-3979	2543	1	833	833	NUM
inlawrev-3979	2543	2	issue	issue	NOUN
inlawrev-3979	2543	3	preclusion	preclusion	NOUN
inlawrev-3979	2543	4	did	do	AUX
inlawrev-3979	2543	5	not	not	PART
inlawrev-3979	2543	6	conflict	conflict	VERB
inlawrev-3979	2543	7	with	with	ADP
inlawrev-3979	2543	8	the	the	DET
inlawrev-3979	2543	9	doctrine	doctrine	NOUN
inlawrev-3979	2543	10	in	in	ADP
inlawrev-3979	2543	11	that	that	DET
inlawrev-3979	2543	12	case	case	NOUN
inlawrev-3979	2543	13	because	because	SCONJ
inlawrev-3979	2543	14	property	property	NOUN
inlawrev-3979	2543	15	tax	tax	NOUN
inlawrev-3979	2543	16	assessments	assessment	NOUN
inlawrev-3979	2543	17	821	821	NUM
inlawrev-3979	2543	18	.	.	PUNCT
inlawrev-3979	2544	1	i	i	PRON
inlawrev-3979	2544	2	d.	d.	PROPN
inlawrev-3979	2544	3	822	822	NUM
inlawrev-3979	2544	4	.	.	PUNCT
inlawrev-3979	2545	1	i	i	PRON
inlawrev-3979	2545	2	d.	d.	PROPN
inlawrev-3979	2545	3	823	823	NUM
inlawrev-3979	2545	4	.	.	PUNCT
inlawrev-3979	2546	1	i	i	PRON
inlawrev-3979	2546	2	d.	d.	PROPN
inlawrev-3979	2546	3	824	824	NUM
inlawrev-3979	2546	4	.	.	PUNCT
inlawrev-3979	2547	1	i	i	PRON
inlawrev-3979	2547	2	d.	d.	PROPN
inlawrev-3979	2547	3	825	825	NUM
inlawrev-3979	2547	4	.	.	PUNCT
inlawrev-3979	2548	1	i	i	PRON
inlawrev-3979	2548	2	d.	d.	PROPN
inlawrev-3979	2548	3	826	826	NUM
inlawrev-3979	2548	4	.	.	PUNCT
inlawrev-3979	2549	1	i	i	PRON
inlawrev-3979	2549	2	d.	d.	PROPN
inlawrev-3979	2549	3	827	827	NUM
inlawrev-3979	2549	4	.	.	PUNCT
inlawrev-3979	2550	1	i	i	PRON
inlawrev-3979	2550	2	d.	d.	PROPN
inlawrev-3979	2550	3	828	828	NUM
inlawrev-3979	2550	4	.	.	PUNCT
inlawrev-3979	2551	1	i	i	PRON
inlawrev-3979	2551	2	d.	d.	VERB
inlawrev-3979	2551	3	at	at	ADP
inlawrev-3979	2551	4	*	*	PROPN
inlawrev-3979	2551	5	2	2	NUM
inlawrev-3979	2551	6	.	.	PUNCT
inlawrev-3979	2552	1	the	the	DET
inlawrev-3979	2552	2	administrative	administrative	ADJ
inlawrev-3979	2552	3	hearing	hearing	NOUN
inlawrev-3979	2552	4	was	be	AUX
inlawrev-3979	2552	5	conducted	conduct	VERB
inlawrev-3979	2552	6	on	on	ADP
inlawrev-3979	2552	7	march	march	PROPN
inlawrev-3979	2552	8	24	24	NUM
inlawrev-3979	2552	9	,	,	PUNCT
inlawrev-3979	2552	10	2006	2006	NUM
inlawrev-3979	2552	11	and	and	CCONJ
inlawrev-3979	2552	12	the	the	DET
inlawrev-3979	2552	13	dosr	dosr	NOUN
inlawrev-3979	2552	14	issued	issue	VERB
inlawrev-3979	2552	15	its	its	PRON
inlawrev-3979	2552	16	final	final	ADJ
inlawrev-3979	2552	17	determination	determination	NOUN
inlawrev-3979	2552	18	on	on	ADP
inlawrev-3979	2552	19	june	june	PROPN
inlawrev-3979	2552	20	12	12	NUM
inlawrev-3979	2552	21	,	,	PUNCT
inlawrev-3979	2552	22	2006	2006	NUM
inlawrev-3979	2552	23	.	.	PUNCT
inlawrev-3979	2553	1	i	i	PRON
inlawrev-3979	2553	2	d.	d.	PROPN
inlawrev-3979	2553	3	829	829	NUM
inlawrev-3979	2553	4	.	.	PUNCT
inlawrev-3979	2554	1	/dat*3	/dat*3	PROPN
inlawrev-3979	2554	2	.	.	PUNCT
inlawrev-3979	2555	1	830	830	NUM
inlawrev-3979	2555	2	.	.	PUNCT
inlawrev-3979	2556	1	i	i	PRON
inlawrev-3979	2556	2	d.	d.	PROPN
inlawrev-3979	2556	3	831	831	NUM
inlawrev-3979	2556	4	.	.	PUNCT
inlawrev-3979	2557	1	799	799	NUM
inlawrev-3979	2557	2	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2557	3	1230	1230	NUM
inlawrev-3979	2557	4	(	(	PUNCT
inlawrev-3979	2557	5	ind	ind	NOUN
inlawrev-3979	2557	6	.	.	PUNCT
inlawrev-3979	2558	1	tax	tax	PROPN
inlawrev-3979	2558	2	ct	ct	PROPN
inlawrev-3979	2558	3	.	.	PROPN
inlawrev-3979	2558	4	2003	2003	NUM
inlawrev-3979	2558	5	)	)	PUNCT
inlawrev-3979	2558	6	.	.	PUNCT
inlawrev-3979	2559	1	832	832	NUM
inlawrev-3979	2559	2	.	.	PUNCT
inlawrev-3979	2560	1	miller	miller	PROPN
inlawrev-3979	2560	2	ii	ii	PROPN
inlawrev-3979	2560	3	,	,	PUNCT
inlawrev-3979	2560	4	2007	2007	NUM
inlawrev-3979	2560	5	wl	wl	NOUN
inlawrev-3979	2560	6	1	1	NUM
inlawrev-3979	2560	7	667	667	NUM
inlawrev-3979	2560	8	1	1	NUM
inlawrev-3979	2560	9	28	28	NUM
inlawrev-3979	2560	10	,	,	PUNCT
inlawrev-3979	2560	11	at	at	ADP
inlawrev-3979	2560	12	*	*	NOUN
inlawrev-3979	2560	13	3	3	NUM
inlawrev-3979	2560	14	.	.	PUNCT
inlawrev-3979	2561	1	in	in	ADP
inlawrev-3979	2561	2	lindemann	lindemann	PROPN
inlawrev-3979	2561	3	,	,	PUNCT
inlawrev-3979	2561	4	"	"	PUNCT
inlawrev-3979	2561	5	the	the	DET
inlawrev-3979	2561	6	court	court	NOUN
inlawrev-3979	2561	7	held	hold	VERB
inlawrev-3979	2561	8	that	that	PRON
inlawrev-3979	2561	9	issue	issue	NOUN
inlawrev-3979	2561	10	preclusion	preclusion	NOUN
inlawrev-3979	2561	11	barred	bar	VERB
inlawrev-3979	2561	12	an	an	DET
inlawrev-3979	2561	13	assessor	assessor	NOUN
inlawrev-3979	2561	14	from	from	ADP
inlawrev-3979	2561	15	increasing	increase	VERB
inlawrev-3979	2561	16	the	the	DET
inlawrev-3979	2561	17	grade	grade	NOUN
inlawrev-3979	2561	18	of	of	ADP
inlawrev-3979	2561	19	the	the	DET
inlawrev-3979	2561	20	taxpayers	taxpayer	NOUN
inlawrev-3979	2561	21	'	'	PART
inlawrev-3979	2561	22	improvement	improvement	NOUN
inlawrev-3979	2561	23	in	in	ADP
inlawrev-3979	2561	24	a	a	DET
inlawrev-3979	2561	25	property	property	NOUN
inlawrev-3979	2561	26	tax	tax	NOUN
inlawrev-3979	2561	27	assessment	assessment	NOUN
inlawrev-3979	2561	28	prior	prior	ADV
inlawrev-3979	2561	29	to	to	ADP
inlawrev-3979	2561	30	the	the	DET
inlawrev-3979	2561	31	next	next	ADJ
inlawrev-3979	2561	32	general	general	ADJ
inlawrev-3979	2561	33	reassessment	reassessment	NOUN
inlawrev-3979	2561	34	absent	absent	ADJ
inlawrev-3979	2561	35	a	a	DET
inlawrev-3979	2561	36	change	change	NOUN
inlawrev-3979	2561	37	of	of	ADP
inlawrev-3979	2561	38	circumstances	circumstance	NOUN
inlawrev-3979	2561	39	in	in	ADP
inlawrev-3979	2561	40	the	the	DET
inlawrev-3979	2561	41	improvement	improvement	NOUN
inlawrev-3979	2561	42	because	because	SCONJ
inlawrev-3979	2561	43	the	the	DET
inlawrev-3979	2561	44	taxpayers	taxpayer	NOUN
inlawrev-3979	2561	45	had	have	AUX
inlawrev-3979	2561	46	already	already	ADV
inlawrev-3979	2561	47	successfully	successfully	ADV
inlawrev-3979	2561	48	appealed	appeal	VERB
inlawrev-3979	2561	49	their	their	PRON
inlawrev-3979	2561	50	improvement	improvement	NOUN
inlawrev-3979	2561	51	's	's	PART
inlawrev-3979	2561	52	grade	grade	NOUN
inlawrev-3979	2561	53	.	.	PUNCT
inlawrev-3979	2561	54	"	"	PUNCT
inlawrev-3979	2562	1	i	i	PRON
inlawrev-3979	2562	2	d.	d.	PROPN
inlawrev-3979	2562	3	(	(	PUNCT
inlawrev-3979	2562	4	citing	cite	VERB
inlawrev-3979	2562	5	lindemann	lindemann	PROPN
inlawrev-3979	2562	6	,	,	PUNCT
inlawrev-3979	2562	7	799	799	NUM
inlawrev-3979	2562	8	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2562	9	at	at	ADP
inlawrev-3979	2562	10	1232	1232	NUM
inlawrev-3979	2562	11	-	-	SYM
inlawrev-3979	2562	12	34	34	NUM
inlawrev-3979	2562	13	)	)	PUNCT
inlawrev-3979	2562	14	.	.	PUNCT
inlawrev-3979	2563	1	833	833	NUM
inlawrev-3979	2563	2	.	.	PUNCT
inlawrev-3979	2564	1	i	i	PRON
inlawrev-3979	2564	2	d.	d.	PROPN
inlawrev-3979	2564	3	1	1	NUM
inlawrev-3979	2564	4	340	340	NUM
inlawrev-3979	2564	5	indiana	indiana	NOUN
inlawrev-3979	2564	6	law	law	NOUN
inlawrev-3979	2564	7	review	review	NOUN
inlawrev-3979	2565	1	[	[	X
inlawrev-3979	2565	2	vol	vol	NOUN
inlawrev-3979	2565	3	.	.	NOUN
inlawrev-3979	2565	4	4	4	NUM
inlawrev-3979	2565	5	1	1	NUM
inlawrev-3979	2565	6	:	:	SYM
inlawrev-3979	2565	7	1	1	NUM
inlawrev-3979	2565	8	27	27	NUM
inlawrev-3979	2565	9	1	1	NUM
inlawrev-3979	2565	10	do	do	AUX
inlawrev-3979	2565	11	not	not	PART
inlawrev-3979	2565	12	change	change	VERB
inlawrev-3979	2565	13	every	every	DET
inlawrev-3979	2565	14	year	year	NOUN
inlawrev-3979	2565	15	.	.	PUNCT
inlawrev-3979	2566	1	834	834	NUM
inlawrev-3979	2566	2	the	the	DET
inlawrev-3979	2566	3	assessments	assessment	NOUN
inlawrev-3979	2566	4	do	do	AUX
inlawrev-3979	2566	5	not	not	PART
inlawrev-3979	2566	6	change	change	VERB
inlawrev-3979	2566	7	until	until	ADP
inlawrev-3979	2566	8	a	a	DET
inlawrev-3979	2566	9	general	general	ADJ
inlawrev-3979	2566	10	reassessment	reassessment	NOUN
inlawrev-3979	2566	11	.	.	PUNCT
inlawrev-3979	2567	1	835	835	NUM
inlawrev-3979	2567	2	in	in	ADP
inlawrev-3979	2567	3	contrast	contrast	NOUN
inlawrev-3979	2567	4	,	,	PUNCT
inlawrev-3979	2567	5	agit	agit	ADJ
inlawrev-3979	2567	6	assessments	assessment	NOUN
inlawrev-3979	2567	7	change	change	VERB
inlawrev-3979	2567	8	annually.836	annually.836	NOUN
inlawrev-3979	2567	9	"	"	PUNCT
inlawrev-3979	2567	10	therefore	therefore	ADV
inlawrev-3979	2567	11	,	,	PUNCT
inlawrev-3979	2567	12	it	it	PRON
inlawrev-3979	2567	13	stands	stand	VERB
inlawrev-3979	2567	14	to	to	PART
inlawrev-3979	2567	15	reason	reason	NOUN
inlawrev-3979	2567	16	that	that	SCONJ
inlawrev-3979	2567	17	while	while	SCONJ
inlawrev-3979	2567	18	issue	issue	NOUN
inlawrev-3979	2567	19	preclusion	preclusion	NOUN
inlawrev-3979	2567	20	may	may	AUX
inlawrev-3979	2567	21	be	be	AUX
inlawrev-3979	2567	22	appropriate	appropriate	ADJ
inlawrev-3979	2567	23	in	in	ADP
inlawrev-3979	2567	24	certain	certain	ADJ
inlawrev-3979	2567	25	property	property	NOUN
inlawrev-3979	2567	26	tax	tax	NOUN
inlawrev-3979	2567	27	cases	case	NOUN
inlawrev-3979	2567	28	,	,	PUNCT
inlawrev-3979	2567	29	it	it	PRON
inlawrev-3979	2567	30	is	be	AUX
inlawrev-3979	2567	31	generally	generally	ADV
inlawrev-3979	2567	32	not	not	PART
inlawrev-3979	2567	33	applicable	applicable	ADJ
inlawrev-3979	2567	34	in	in	ADP
inlawrev-3979	2567	35	revenue	revenue	NOUN
inlawrev-3979	2567	36	cases	case	NOUN
inlawrev-3979	2567	37	.	.	PUNCT
inlawrev-3979	2567	38	"	"	PUNCT
inlawrev-3979	2568	1	837	837	NUM
inlawrev-3979	2568	2	miller	miller	PROPN
inlawrev-3979	2568	3	's	's	PART
inlawrev-3979	2568	4	motion	motion	NOUN
inlawrev-3979	2568	5	for	for	ADP
inlawrev-3979	2568	6	summary	summary	NOUN
inlawrev-3979	2568	7	judgment	judgment	NOUN
inlawrev-3979	2568	8	was	be	AUX
inlawrev-3979	2568	9	consequently	consequently	ADV
inlawrev-3979	2568	10	denied	deny	VERB
inlawrev-3979	2568	11	.	.	PUNCT
inlawrev-3979	2569	1	838	838	NUM
inlawrev-3979	2569	2	2	2	NUM
inlawrev-3979	2569	3	.	.	NOUN
inlawrev-3979	2569	4	welch	welch	PROPN
inlawrev-3979	2569	5	packaging	packaging	PROPN
inlawrev-3979	2569	6	group	group	PROPN
inlawrev-3979	2569	7	,	,	PUNCT
inlawrev-3979	2569	8	inc	inc	PROPN
inlawrev-3979	2569	9	.	.	PROPN
inlawrev-3979	2570	1	v.	v.	PROPN
inlawrev-3979	2570	2	indiana	indiana	PROPN
inlawrev-3979	2570	3	department	department	PROPN
inlawrev-3979	2570	4	of	of	ADP
inlawrev-3979	2570	5	state	state	PROPN
inlawrev-3979	2570	6	revenue	revenue	NOUN
inlawrev-3979	2570	7	.	.	PUNCT
inlawrev-3979	2571	1	839	839	NUM
inlawrev-3979	2571	2	—	—	PUNCT
inlawrev-3979	2571	3	welch	welch	PROPN
inlawrev-3979	2571	4	,	,	PUNCT
inlawrev-3979	2571	5	an	an	DET
inlawrev-3979	2571	6	indiana	indiana	PROPN
inlawrev-3979	2571	7	corporation	corporation	NOUN
inlawrev-3979	2571	8	with	with	ADP
inlawrev-3979	2571	9	a	a	DET
inlawrev-3979	2571	10	principal	principal	ADJ
inlawrev-3979	2571	11	place	place	NOUN
inlawrev-3979	2571	12	of	of	ADP
inlawrev-3979	2571	13	business	business	NOUN
inlawrev-3979	2571	14	in	in	ADP
inlawrev-3979	2571	15	elkhart	elkhart	PROPN
inlawrev-3979	2571	16	,	,	PUNCT
inlawrev-3979	2571	17	indiana	indiana	PROPN
inlawrev-3979	2571	18	,	,	PUNCT
inlawrev-3979	2571	19	initiated	initiate	VERB
inlawrev-3979	2571	20	this	this	DET
inlawrev-3979	2571	21	tax	tax	NOUN
inlawrev-3979	2571	22	appeal	appeal	NOUN
inlawrev-3979	2571	23	on	on	ADP
inlawrev-3979	2571	24	march	march	PROPN
inlawrev-3979	2571	25	11	11	NUM
inlawrev-3979	2571	26	,	,	PUNCT
inlawrev-3979	2571	27	2005	2005	NUM
inlawrev-3979	2571	28	,	,	PUNCT
inlawrev-3979	2571	29	appealing	appeal	VERB
inlawrev-3979	2571	30	the	the	DET
inlawrev-3979	2571	31	dosr	dosr	NOUN
inlawrev-3979	2571	32	's	's	PART
inlawrev-3979	2571	33	imposition	imposition	NOUN
inlawrev-3979	2571	34	of	of	ADP
inlawrev-3979	2571	35	additional	additional	ADJ
inlawrev-3979	2571	36	corporate	corporate	ADJ
inlawrev-3979	2571	37	income	income	NOUN
inlawrev-3979	2571	38	tax	tax	NOUN
inlawrev-3979	2571	39	for	for	ADP
inlawrev-3979	2571	40	the	the	DET
inlawrev-3979	2571	41	1998	1998	NUM
inlawrev-3979	2571	42	,	,	PUNCT
inlawrev-3979	2571	43	1999	1999	NUM
inlawrev-3979	2571	44	,	,	PUNCT
inlawrev-3979	2571	45	and	and	CCONJ
inlawrev-3979	2571	46	2000	2000	NUM
inlawrev-3979	2571	47	tax	tax	NOUN
inlawrev-3979	2571	48	years	year	NOUN
inlawrev-3979	2571	49	.	.	PUNCT
inlawrev-3979	2572	1	840	840	NUM
inlawrev-3979	2572	2	the	the	DET
inlawrev-3979	2572	3	tax	tax	NOUN
inlawrev-3979	2572	4	court	court	NOUN
inlawrev-3979	2572	5	heard	hear	VERB
inlawrev-3979	2572	6	the	the	DET
inlawrev-3979	2572	7	case	case	NOUN
inlawrev-3979	2572	8	on	on	ADP
inlawrev-3979	2572	9	the	the	DET
inlawrev-3979	2572	10	parties	party	NOUN
inlawrev-3979	2572	11	'	'	PART
inlawrev-3979	2572	12	cross	cross	NOUN
inlawrev-3979	2572	13	motions	motion	NOUN
inlawrev-3979	2572	14	for	for	ADP
inlawrev-3979	2572	15	summary	summary	NOUN
inlawrev-3979	2572	16	judgment	judgment	NOUN
inlawrev-3979	2572	17	.	.	PUNCT
inlawrev-3979	2573	1	841	841	NUM
inlawrev-3979	2573	2	welch	welch	PROPN
inlawrev-3979	2573	3	is	be	AUX
inlawrev-3979	2573	4	the	the	DET
inlawrev-3979	2573	5	parent	parent	NOUN
inlawrev-3979	2573	6	company	company	NOUN
inlawrev-3979	2573	7	of	of	ADP
inlawrev-3979	2573	8	two	two	NUM
inlawrev-3979	2573	9	subsidiaries	subsidiary	NOUN
inlawrev-3979	2573	10	subject	subject	ADJ
inlawrev-3979	2573	11	to	to	ADP
inlawrev-3979	2573	12	the	the	DET
inlawrev-3979	2573	13	michigan	michigan	PROPN
inlawrev-3979	2573	14	single	single	ADJ
inlawrev-3979	2573	15	business	business	NOUN
inlawrev-3979	2573	16	tax	tax	NOUN
inlawrev-3979	2573	17	(	(	PUNCT
inlawrev-3979	2573	18	"	"	PUNCT
inlawrev-3979	2573	19	msbt	msbt	NOUN
inlawrev-3979	2573	20	"	"	PUNCT
inlawrev-3979	2573	21	)	)	PUNCT
inlawrev-3979	2573	22	because	because	SCONJ
inlawrev-3979	2573	23	of	of	ADP
inlawrev-3979	2573	24	the	the	DET
inlawrev-3979	2573	25	subsidiaries	subsidiary	NOUN
inlawrev-3979	2573	26	'	'	PART
inlawrev-3979	2573	27	employment	employment	NOUN
inlawrev-3979	2573	28	of	of	ADP
inlawrev-3979	2573	29	salespeople	salesperson	NOUN
inlawrev-3979	2573	30	who	who	PRON
inlawrev-3979	2573	31	both	both	PRON
inlawrev-3979	2573	32	solicit	solicit	VERB
inlawrev-3979	2573	33	business	business	NOUN
inlawrev-3979	2573	34	in	in	ADP
inlawrev-3979	2573	35	and	and	CCONJ
inlawrev-3979	2573	36	deliver	deliver	VERB
inlawrev-3979	2573	37	products	product	NOUN
inlawrev-3979	2573	38	to	to	ADP
inlawrev-3979	2573	39	michigan	michigan	PROPN
inlawrev-3979	2573	40	.	.	PUNCT
inlawrev-3979	2574	1	842	842	NUM
inlawrev-3979	2574	2	for	for	ADP
inlawrev-3979	2574	3	the	the	DET
inlawrev-3979	2574	4	years	year	NOUN
inlawrev-3979	2574	5	at	at	ADP
inlawrev-3979	2574	6	issue	issue	NOUN
inlawrev-3979	2574	7	,	,	PUNCT
inlawrev-3979	2574	8	welch	welch	PROPN
inlawrev-3979	2574	9	and	and	CCONJ
inlawrev-3979	2574	10	its	its	PRON
inlawrev-3979	2574	11	subsidiaries	subsidiary	NOUN
inlawrev-3979	2574	12	filed	file	VERB
inlawrev-3979	2574	13	consolidated	consolidated	PROPN
inlawrev-3979	2574	14	indiana	indiana	PROPN
inlawrev-3979	2574	15	adjusted	adjust	VERB
inlawrev-3979	2574	16	gross	gross	ADJ
inlawrev-3979	2574	17	income	income	NOUN
inlawrev-3979	2574	18	tax	tax	NOUN
inlawrev-3979	2574	19	returns	return	NOUN
inlawrev-3979	2574	20	and	and	CCONJ
inlawrev-3979	2574	21	excluded	exclude	VERB
inlawrev-3979	2574	22	michigan	michigan	PROPN
inlawrev-3979	2574	23	sales	sale	NOUN
inlawrev-3979	2574	24	from	from	ADP
inlawrev-3979	2574	25	the	the	DET
inlawrev-3979	2574	26	numerator	numerator	NOUN
inlawrev-3979	2574	27	of	of	ADP
inlawrev-3979	2574	28	their	their	PRON
inlawrev-3979	2574	29	sales	sale	NOUN
inlawrev-3979	2574	30	factor	factor	NOUN
inlawrev-3979	2574	31	when	when	SCONJ
inlawrev-3979	2574	32	using	use	VERB
inlawrev-3979	2574	33	the	the	DET
inlawrev-3979	2574	34	three	three	NUM
inlawrev-3979	2574	35	-	-	PUNCT
inlawrev-3979	2574	36	factor	factor	NOUN
inlawrev-3979	2574	37	apportionment	apportionment	ADJ
inlawrev-3979	2574	38	formula	formula	NOUN
inlawrev-3979	2574	39	to	to	PART
inlawrev-3979	2574	40	compute	compute	VERB
inlawrev-3979	2574	41	their	their	PRON
inlawrev-3979	2574	42	combined	combine	VERB
inlawrev-3979	2574	43	tax	tax	NOUN
inlawrev-3979	2574	44	liability	liability	NOUN
inlawrev-3979	2574	45	.	.	PUNCT
inlawrev-3979	2575	1	843	843	NUM
inlawrev-3979	2575	2	the	the	DET
inlawrev-3979	2575	3	dosr	dosr	NOUN
inlawrev-3979	2575	4	determined	determine	VERB
inlawrev-3979	2575	5	during	during	ADP
inlawrev-3979	2575	6	an	an	DET
inlawrev-3979	2575	7	audit	audit	NOUN
inlawrev-3979	2575	8	that	that	PRON
inlawrev-3979	2575	9	welch	welch	PROPN
inlawrev-3979	2575	10	should	should	AUX
inlawrev-3979	2575	11	have	have	AUX
inlawrev-3979	2575	12	included	include	VERB
inlawrev-3979	2575	13	the	the	DET
inlawrev-3979	2575	14	michigan	michigan	PROPN
inlawrev-3979	2575	15	sales	sale	NOUN
inlawrev-3979	2575	16	in	in	ADP
inlawrev-3979	2575	17	the	the	DET
inlawrev-3979	2575	18	numerator	numerator	NOUN
inlawrev-3979	2575	19	and	and	CCONJ
inlawrev-3979	2575	20	issued	issue	VERB
inlawrev-3979	2575	21	proposed	propose	VERB
inlawrev-3979	2575	22	assessments	assessment	NOUN
inlawrev-3979	2575	23	totaling	total	VERB
inlawrev-3979	2575	24	$	$	SYM
inlawrev-3979	2575	25	64,612	64,612	NUM
inlawrev-3979	2575	26	.	.	PUNCT
inlawrev-3979	2576	1	13	13	NUM
inlawrev-3979	2576	2	against	against	ADP
inlawrev-3979	2576	3	welch	welch	PROPN
inlawrev-3979	2576	4	.	.	PUNCT
inlawrev-3979	2577	1	844	844	NUM
inlawrev-3979	2577	2	welch	welch	PROPN
inlawrev-3979	2577	3	protested	protest	VERB
inlawrev-3979	2577	4	the	the	DET
inlawrev-3979	2577	5	proposed	propose	VERB
inlawrev-3979	2577	6	assessments	assessment	NOUN
inlawrev-3979	2577	7	,	,	PUNCT
inlawrev-3979	2577	8	but	but	CCONJ
inlawrev-3979	2577	9	the	the	DET
inlawrev-3979	2577	10	dosr	dosr	NOUN
inlawrev-3979	2577	11	denied	deny	VERB
inlawrev-3979	2577	12	its	its	PRON
inlawrev-3979	2577	13	request.845	request.845	PROPN
inlawrev-3979	2577	14	welch	welch	NOUN
inlawrev-3979	2577	15	argued	argue	VERB
inlawrev-3979	2577	16	on	on	ADP
inlawrev-3979	2577	17	appeal	appeal	NOUN
inlawrev-3979	2577	18	that	that	SCONJ
inlawrev-3979	2577	19	"	"	PUNCT
inlawrev-3979	2577	20	pursuant	pursuant	ADJ
inlawrev-3979	2577	21	to	to	ADP
inlawrev-3979	2577	22	the	the	DET
inlawrev-3979	2577	23	plain	plain	ADJ
inlawrev-3979	2577	24	language	language	NOUN
inlawrev-3979	2577	25	of	of	ADP
inlawrev-3979	2577	26	indiana	indiana	PROPN
inlawrev-3979	2577	27	code	code	PROPN
inlawrev-3979	2578	1	[	[	X
inlawrev-3979	2578	2	section	section	NOUN
inlawrev-3979	2578	3	]	]	PUNCT
inlawrev-3979	2578	4	6	6	NUM
inlawrev-3979	2578	5	-	-	SYM
inlawrev-3979	2578	6	3	3	NUM
inlawrev-3979	2578	7	-	-	PUNCT
inlawrev-3979	2578	8	22(n)(l	22(n)(l	NUM
inlawrev-3979	2578	9	)	)	PUNCT
inlawrev-3979	2578	10	,	,	PUNCT
inlawrev-3979	2578	11	[	[	X
inlawrev-3979	2578	12	welch	welch	NOUN
inlawrev-3979	2578	13	]	]	PUNCT
inlawrev-3979	2578	14	was	be	AUX
inlawrev-3979	2578	15	taxable	taxable	ADJ
inlawrev-3979	2578	16	in	in	ADP
inlawrev-3979	2578	17	michigan	michigan	PROPN
inlawrev-3979	2578	18	—	—	PUNCT
inlawrev-3979	2578	19	and	and	CCONJ
inlawrev-3979	2578	20	therefore	therefore	ADV
inlawrev-3979	2578	21	was	be	AUX
inlawrev-3979	2578	22	not	not	PART
inlawrev-3979	2578	23	required	require	VERB
inlawrev-3979	2578	24	to	to	PART
inlawrev-3979	2578	25	place	place	VERB
inlawrev-3979	2578	26	the	the	DET
inlawrev-3979	2578	27	michigan	michigan	PROPN
inlawrev-3979	2578	28	sales	sale	NOUN
inlawrev-3979	2578	29	in	in	ADP
inlawrev-3979	2578	30	the	the	DET
inlawrev-3979	2578	31	numerator	numerator	NOUN
inlawrev-3979	2578	32	of	of	ADP
inlawrev-3979	2578	33	its	its	PRON
inlawrev-3979	2578	34	sales	sale	NOUN
inlawrev-3979	2578	35	factor	factor	NOUN
inlawrev-3979	2578	36	—	—	PUNCT
inlawrev-3979	2578	37	because	because	SCONJ
inlawrev-3979	2578	38	[	[	X
inlawrev-3979	2578	39	welch	welch	NOUN
inlawrev-3979	2578	40	]	]	PUNCT
inlawrev-3979	2578	41	was	be	AUX
inlawrev-3979	2578	42	subject	subject	ADJ
inlawrev-3979	2578	43	to	to	ADP
inlawrev-3979	2578	44	the	the	DET
inlawrev-3979	2578	45	msbt	msbt	NOUN
inlawrev-3979	2578	46	,	,	PUNCT
inlawrev-3979	2578	47	"	"	PUNCT
inlawrev-3979	2578	48	which	which	PRON
inlawrev-3979	2578	49	is	be	AUX
inlawrev-3979	2578	50	a	a	DET
inlawrev-3979	2578	51	franchise	franchise	NOUN
inlawrev-3979	2578	52	tax	tax	NOUN
inlawrev-3979	2578	53	on	on	ADP
inlawrev-3979	2578	54	the	the	DET
inlawrev-3979	2578	55	privilege	privilege	NOUN
inlawrev-3979	2578	56	of	of	ADP
inlawrev-3979	2578	57	doing	do	VERB
inlawrev-3979	2578	58	business	business	NOUN
inlawrev-3979	2578	59	in	in	ADP
inlawrev-3979	2578	60	michigan	michigan	PROPN
inlawrev-3979	2578	61	.	.	PUNCT
inlawrev-3979	2579	1	846	846	NUM
inlawrev-3979	2579	2	conversely	conversely	ADV
inlawrev-3979	2579	3	,	,	PUNCT
inlawrev-3979	2579	4	the	the	DET
inlawrev-3979	2579	5	dosr	dosr	NOUN
inlawrev-3979	2579	6	argued	argue	VERB
inlawrev-3979	2579	7	the	the	DET
inlawrev-3979	2579	8	michigan	michigan	PROPN
inlawrev-3979	2579	9	sales	sale	NOUN
inlawrev-3979	2579	10	were	be	AUX
inlawrev-3979	2579	11	subject	subject	ADJ
inlawrev-3979	2579	12	to	to	ADP
inlawrev-3979	2579	13	the	the	DET
inlawrev-3979	2579	14	"	"	PUNCT
inlawrev-3979	2579	15	throwback	throwback	NOUN
inlawrev-3979	2579	16	rule	rule	NOUN
inlawrev-3979	2579	17	,	,	PUNCT
inlawrev-3979	2579	18	"	"	PUNCT
inlawrev-3979	2579	19	847	847	NUM
inlawrev-3979	2579	20	because	because	SCONJ
inlawrev-3979	2579	21	the	the	DET
inlawrev-3979	2579	22	msbt	msbt	NOUN
inlawrev-3979	2579	23	is	be	AUX
inlawrev-3979	2579	24	not	not	PART
inlawrev-3979	2579	25	a	a	DET
inlawrev-3979	2579	26	franchise	franchise	NOUN
inlawrev-3979	2579	27	tax	tax	NOUN
inlawrev-3979	2579	28	on	on	ADP
inlawrev-3979	2579	29	the	the	DET
inlawrev-3979	2579	30	834	834	NUM
inlawrev-3979	2579	31	.	.	PUNCT
inlawrev-3979	2580	1	i	i	PRON
inlawrev-3979	2580	2	d.	d.	PROPN
inlawrev-3979	2580	3	(	(	PUNCT
inlawrev-3979	2580	4	citing	cite	VERB
inlawrev-3979	2580	5	lindemann	lindemann	PROPN
inlawrev-3979	2580	6	,	,	PUNCT
inlawrev-3979	2580	7	799	799	NUM
inlawrev-3979	2580	8	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2580	9	at	at	ADP
inlawrev-3979	2580	10	1233	1233	NUM
inlawrev-3979	2580	11	nn.4	nn.4	NOUN
inlawrev-3979	2580	12	,	,	PUNCT
inlawrev-3979	2580	13	6	6	NUM
inlawrev-3979	2580	14	)	)	PUNCT
inlawrev-3979	2580	15	.	.	PUNCT
inlawrev-3979	2581	1	835	835	NUM
inlawrev-3979	2581	2	.	.	PUNCT
inlawrev-3979	2582	1	i	i	PRON
inlawrev-3979	2582	2	d.	d.	PROPN
inlawrev-3979	2582	3	836	836	NUM
inlawrev-3979	2582	4	.	.	PUNCT
inlawrev-3979	2583	1	i	i	PRON
inlawrev-3979	2583	2	d.	d.	PROPN
inlawrev-3979	2583	3	837	837	NUM
inlawrev-3979	2583	4	.	.	PUNCT
inlawrev-3979	2584	1	i	i	PRON
inlawrev-3979	2584	2	d.	d.	PROPN
inlawrev-3979	2584	3	838	838	NUM
inlawrev-3979	2584	4	.	.	PUNCT
inlawrev-3979	2585	1	i	i	PRON
inlawrev-3979	2585	2	d.	d.	PROPN
inlawrev-3979	2585	3	839	839	NUM
inlawrev-3979	2585	4	.	.	PUNCT
inlawrev-3979	2586	1	no	no	INTJ
inlawrev-3979	2586	2	.	.	NOUN
inlawrev-3979	2586	3	49t10	49t10	NUM
inlawrev-3979	2586	4	-	-	PUNCT
inlawrev-3979	2586	5	0503	0503	NUM
inlawrev-3979	2586	6	-	-	PUNCT
inlawrev-3979	2586	7	ta-21	ta-21	PRON
inlawrev-3979	2586	8	,	,	PUNCT
inlawrev-3979	2586	9	2007	2007	NUM
inlawrev-3979	2586	10	wl	wl	NOUN
inlawrev-3979	2586	11	3348012	3348012	NUM
inlawrev-3979	2586	12	(	(	PUNCT
inlawrev-3979	2586	13	ind	ind	NOUN
inlawrev-3979	2586	14	.	.	PUNCT
inlawrev-3979	2587	1	tax	tax	PROPN
inlawrev-3979	2587	2	ct	ct	PROPN
inlawrev-3979	2587	3	.	.	PUNCT
inlawrev-3979	2588	1	nov	nov	PROPN
inlawrev-3979	2588	2	.	.	PROPN
inlawrev-3979	2588	3	13	13	NUM
inlawrev-3979	2588	4	,	,	PUNCT
inlawrev-3979	2588	5	2007	2007	NUM
inlawrev-3979	2588	6	)	)	PUNCT
inlawrev-3979	2588	7	(	(	PUNCT
inlawrev-3979	2588	8	unpublished	unpublished	ADJ
inlawrev-3979	2588	9	table	table	NOUN
inlawrev-3979	2588	10	decision	decision	NOUN
inlawrev-3979	2588	11	)	)	PUNCT
inlawrev-3979	2588	12	.	.	PUNCT
inlawrev-3979	2589	1	840	840	NUM
inlawrev-3979	2589	2	.	.	PUNCT
inlawrev-3979	2590	1	i	i	PRON
inlawrev-3979	2590	2	d.	d.	PROPN
inlawrev-3979	2590	3	at*l	at*l	PROPN
inlawrev-3979	2590	4	.	.	PROPN
inlawrev-3979	2590	5	841	841	NUM
inlawrev-3979	2590	6	.	.	PUNCT
inlawrev-3979	2591	1	i	i	PRON
inlawrev-3979	2591	2	d.	d.	PROPN
inlawrev-3979	2591	3	842	842	NUM
inlawrev-3979	2591	4	.	.	PUNCT
inlawrev-3979	2592	1	i	i	PRON
inlawrev-3979	2592	2	d.	d.	PROPN
inlawrev-3979	2592	3	843	843	NUM
inlawrev-3979	2592	4	.	.	PUNCT
inlawrev-3979	2593	1	i	i	PRON
inlawrev-3979	2593	2	d.	d.	PROPN
inlawrev-3979	2593	3	844	844	NUM
inlawrev-3979	2593	4	.	.	PUNCT
inlawrev-3979	2594	1	i	i	PRON
inlawrev-3979	2594	2	d.	d.	PROPN
inlawrev-3979	2594	3	845	845	NUM
inlawrev-3979	2594	4	.	.	PUNCT
inlawrev-3979	2595	1	i	i	PRON
inlawrev-3979	2595	2	d.	d.	PROPN
inlawrev-3979	2595	3	846	846	NUM
inlawrev-3979	2595	4	.	.	PUNCT
inlawrev-3979	2596	1	i	i	PRON
inlawrev-3979	2596	2	d.	d.	VERB
inlawrev-3979	2596	3	at	at	ADP
inlawrev-3979	2596	4	*	*	PROPN
inlawrev-3979	2596	5	2	2	NUM
inlawrev-3979	2596	6	(	(	PUNCT
inlawrev-3979	2596	7	citing	cite	VERB
inlawrev-3979	2596	8	petitioner	petitioner	NOUN
inlawrev-3979	2596	9	's	's	PART
inlawrev-3979	2596	10	brief	brief	NOUN
inlawrev-3979	2596	11	in	in	ADP
inlawrev-3979	2596	12	support	support	NOUN
inlawrev-3979	2596	13	of	of	ADP
inlawrev-3979	2596	14	its	its	PRON
inlawrev-3979	2596	15	motion	motion	NOUN
inlawrev-3979	2596	16	for	for	ADP
inlawrev-3979	2596	17	summary	summary	NOUN
inlawrev-3979	2596	18	judgment	judgment	NOUN
inlawrev-3979	2596	19	at	at	ADP
inlawrev-3979	2596	20	8	8	NUM
inlawrev-3979	2596	21	-	-	SYM
inlawrev-3979	2596	22	9	9	NUM
inlawrev-3979	2596	23	,	,	PUNCT
inlawrev-3979	2596	24	welch	welch	NOUN
inlawrev-3979	2596	25	packaging	packaging	NOUN
inlawrev-3979	2596	26	group	group	NOUN
inlawrev-3979	2596	27	,	,	PUNCT
inlawrev-3979	2596	28	2007	2007	NUM
inlawrev-3979	2596	29	wl	wl	NOUN
inlawrev-3979	2596	30	3348012	3348012	NUM
inlawrev-3979	2596	31	)	)	PUNCT
inlawrev-3979	2596	32	.	.	PUNCT
inlawrev-3979	2597	1	847	847	X
inlawrev-3979	2597	2	.	.	PUNCT
inlawrev-3979	2598	1	the	the	DET
inlawrev-3979	2598	2	"	"	PUNCT
inlawrev-3979	2598	3	throw	throw	VERB
inlawrev-3979	2598	4	-	-	PUNCT
inlawrev-3979	2598	5	back	back	NOUN
inlawrev-3979	2598	6	rule	rule	NOUN
inlawrev-3979	2598	7	"	"	PUNCT
inlawrev-3979	2598	8	is	be	AUX
inlawrev-3979	2598	9	contained	contain	VERB
inlawrev-3979	2598	10	in	in	ADP
inlawrev-3979	2598	11	i.c	i.c	PROPN
inlawrev-3979	2598	12	.	.	PUNCT
inlawrev-3979	2599	1	§	§	PROPN
inlawrev-3979	2599	2	6	6	NUM
inlawrev-3979	2599	3	-	-	SYM
inlawrev-3979	2599	4	3	3	NUM
inlawrev-3979	2599	5	-	-	PUNCT
inlawrev-3979	2599	6	2	2	NUM
inlawrev-3979	2599	7	-	-	PUNCT
inlawrev-3979	2599	8	2(e)(2	2(e)(2	NUM
inlawrev-3979	2599	9	)	)	PUNCT
inlawrev-3979	2600	1	and	and	CCONJ
inlawrev-3979	2600	2	provides	provide	VERB
inlawrev-3979	2600	3	that	that	SCONJ
inlawrev-3979	2600	4	"	"	PUNCT
inlawrev-3979	2600	5	sales	sale	NOUN
inlawrev-3979	2600	6	will	will	AUX
inlawrev-3979	2600	7	be	be	AUX
inlawrev-3979	2600	8	'	'	PUNCT
inlawrev-3979	2600	9	thrown	throw	VERB
inlawrev-3979	2600	10	-	-	PUNCT
inlawrev-3979	2600	11	back	back	NOUN
inlawrev-3979	2600	12	'	'	PUNCT
inlawrev-3979	2600	13	to	to	ADP
inlawrev-3979	2600	14	indiana	indiana	PROPN
inlawrev-3979	2600	15	if	if	SCONJ
inlawrev-3979	2600	16	.	.	PUNCT
inlawrev-3979	2600	17	.	.	PUNCT
inlawrev-3979	2601	1	.	.	PUNCT
inlawrev-3979	2602	1	the	the	DET
inlawrev-3979	2602	2	taxpayer	taxpayer	NOUN
inlawrev-3979	2602	3	who	who	PRON
inlawrev-3979	2602	4	made	make	VERB
inlawrev-3979	2602	5	the	the	DET
inlawrev-3979	2602	6	sales	sale	NOUN
inlawrev-3979	2602	7	is	be	AUX
inlawrev-3979	2602	8	not	not	PART
inlawrev-3979	2602	9	taxable	taxable	ADJ
inlawrev-3979	2602	10	in	in	ADP
inlawrev-3979	2602	11	the	the	DET
inlawrev-3979	2602	12	state	state	NOUN
inlawrev-3979	2602	13	of	of	ADP
inlawrev-3979	2602	14	the	the	DET
inlawrev-3979	2602	15	purchaser	purchaser	NOUN
inlawrev-3979	2602	16	.	.	PUNCT
inlawrev-3979	2602	17	"	"	PUNCT
inlawrev-3979	2603	1	i	i	PRON
inlawrev-3979	2603	2	d.	d.	VERB
inlawrev-3979	2603	3	at	at	ADP
inlawrev-3979	2603	4	*	*	PROPN
inlawrev-3979	2603	5	2	2	NUM
inlawrev-3979	2603	6	n.2	n.2	NOUN
inlawrev-3979	2603	7	(	(	PUNCT
inlawrev-3979	2603	8	citing	cite	VERB
inlawrev-3979	2603	9	ind	ind	NOUN
inlawrev-3979	2603	10	.	.	PUNCT
inlawrev-3979	2604	1	code	code	PROPN
inlawrev-3979	2604	2	ann	ann	PROPN
inlawrev-3979	2604	3	.	.	PUNCT
inlawrev-3979	2605	1	§	§	PROPN
inlawrev-3979	2605	2	6	6	NUM
inlawrev-3979	2605	3	-	-	SYM
inlawrev-3979	2605	4	3	3	NUM
inlawrev-3979	2605	5	-	-	PUNCT
inlawrev-3979	2605	6	2	2	NUM
inlawrev-3979	2605	7	-	-	PUNCT
inlawrev-3979	2605	8	2(e)(2	2(e)(2	NUM
inlawrev-3979	2605	9	)	)	PUNCT
inlawrev-3979	2605	10	(	(	PUNCT
inlawrev-3979	2605	11	west	west	NOUN
inlawrev-3979	2605	12	2002	2002	NUM
inlawrev-3979	2605	13	)	)	PUNCT
inlawrev-3979	2605	14	)	)	PUNCT
inlawrev-3979	2605	15	.	.	PUNCT
inlawrev-3979	2606	1	2008	2008	NUM
inlawrev-3979	2606	2	]	]	PUNCT
inlawrev-3979	2606	3	tax	tax	NOUN
inlawrev-3979	2606	4	law	law	NOUN
inlawrev-3979	2606	5	1341	1341	NUM
inlawrev-3979	2606	6	privilege	privilege	NOUN
inlawrev-3979	2606	7	of	of	ADP
inlawrev-3979	2606	8	doing	do	VERB
inlawrev-3979	2606	9	business	business	NOUN
inlawrev-3979	2606	10	in	in	ADP
inlawrev-3979	2606	11	michigan	michigan	PROPN
inlawrev-3979	2606	12	.	.	PUNCT
inlawrev-3979	2607	1	848	848	NUM
inlawrev-3979	2607	2	the	the	DET
inlawrev-3979	2607	3	dosr	dosr	NOUN
inlawrev-3979	2607	4	argued	argue	VERB
inlawrev-3979	2607	5	the	the	DET
inlawrev-3979	2607	6	msbt	msbt	NOUN
inlawrev-3979	2607	7	could	could	AUX
inlawrev-3979	2607	8	not	not	PART
inlawrev-3979	2607	9	be	be	AUX
inlawrev-3979	2607	10	a	a	DET
inlawrev-3979	2607	11	franchise	franchise	NOUN
inlawrev-3979	2607	12	tax	tax	NOUN
inlawrev-3979	2607	13	because	because	SCONJ
inlawrev-3979	2607	14	it	it	PRON
inlawrev-3979	2607	15	was	be	AUX
inlawrev-3979	2607	16	a	a	DET
inlawrev-3979	2607	17	value	value	NOUN
inlawrev-3979	2607	18	-	-	PUNCT
inlawrev-3979	2607	19	added	add	VERB
inlawrev-3979	2607	20	tax	tax	NOUN
inlawrev-3979	2607	21	,	,	PUNCT
inlawrev-3979	2607	22	not	not	PART
inlawrev-3979	2607	23	a	a	DET
inlawrev-3979	2607	24	tax	tax	NOUN
inlawrev-3979	2607	25	based	base	VERB
inlawrev-3979	2607	26	on	on	ADP
inlawrev-3979	2607	27	income	income	NOUN
inlawrev-3979	2607	28	.	.	PUNCT
inlawrev-3979	2608	1	849	849	NUM
inlawrev-3979	2608	2	the	the	DET
inlawrev-3979	2608	3	tax	tax	NOUN
inlawrev-3979	2608	4	court	court	NOUN
inlawrev-3979	2608	5	rejected	reject	VERB
inlawrev-3979	2608	6	the	the	DET
inlawrev-3979	2608	7	dosr	dosr	NOUN
inlawrev-3979	2608	8	's	's	PART
inlawrev-3979	2608	9	arguments	argument	NOUN
inlawrev-3979	2608	10	,	,	PUNCT
inlawrev-3979	2608	11	citing	cite	VERB
inlawrev-3979	2608	12	both	both	DET
inlawrev-3979	2608	13	the	the	DET
inlawrev-3979	2608	14	definition	definition	NOUN
inlawrev-3979	2608	15	of	of	ADP
inlawrev-3979	2608	16	a	a	DET
inlawrev-3979	2608	17	franchise	franchise	NOUN
inlawrev-3979	2608	18	tax	tax	NOUN
inlawrev-3979	2608	19	and	and	CCONJ
inlawrev-3979	2608	20	i.c	i.c	PROPN
inlawrev-3979	2608	21	.	.	PROPN
inlawrev-3979	2609	1	§	§	PROPN
inlawrev-3979	2609	2	6	6	NUM
inlawrev-3979	2609	3	-	-	SYM
inlawrev-3979	2609	4	3	3	NUM
inlawrev-3979	2609	5	-	-	PUNCT
inlawrev-3979	2609	6	2	2	NUM
inlawrev-3979	2609	7	-	-	NUM
inlawrev-3979	2609	8	2(n)(l	2(n)(l	NUM
inlawrev-3979	2609	9	)	)	PUNCT
inlawrev-3979	2609	10	,	,	PUNCT
inlawrev-3979	2609	11	which	which	PRON
inlawrev-3979	2609	12	provides	provide	VERB
inlawrev-3979	2609	13	that	that	SCONJ
inlawrev-3979	2609	14	that	that	SCONJ
inlawrev-3979	2609	15	a	a	DET
inlawrev-3979	2609	16	franchise	franchise	NOUN
inlawrev-3979	2609	17	tax	tax	NOUN
inlawrev-3979	2609	18	can	can	AUX
inlawrev-3979	2609	19	be	be	AUX
inlawrev-3979	2609	20	measured	measure	VERB
inlawrev-3979	2609	21	by	by	ADP
inlawrev-3979	2609	22	net	net	ADJ
inlawrev-3979	2609	23	income	income	NOUN
inlawrev-3979	2609	24	or	or	CCONJ
inlawrev-3979	2609	25	another	another	DET
inlawrev-3979	2609	26	standard	standard	NOUN
inlawrev-3979	2609	27	,	,	PUNCT
inlawrev-3979	2609	28	850	850	NUM
inlawrev-3979	2609	29	as	as	ADV
inlawrev-3979	2609	30	well	well	ADV
inlawrev-3979	2609	31	as	as	ADP
inlawrev-3979	2609	32	finding	find	VERB
inlawrev-3979	2609	33	that	that	SCONJ
inlawrev-3979	2609	34	"	"	PUNCT
inlawrev-3979	2609	35	[	[	X
inlawrev-3979	2609	36	t]he	t]he	X
inlawrev-3979	2609	37	msbt	msbt	NOUN
inlawrev-3979	2609	38	is	be	AUX
inlawrev-3979	2609	39	a	a	DET
inlawrev-3979	2609	40	franchise	franchise	NOUN
inlawrev-3979	2609	41	tax	tax	NOUN
inlawrev-3979	2609	42	on	on	ADP
inlawrev-3979	2609	43	the	the	DET
inlawrev-3979	2609	44	privilege	privilege	NOUN
inlawrev-3979	2609	45	of	of	ADP
inlawrev-3979	2609	46	doing	do	VERB
inlawrev-3979	2609	47	business	business	NOUN
inlawrev-3979	2609	48	in	in	ADP
inlawrev-3979	2609	49	michigan	michigan	PROPN
inlawrev-3979	2609	50	.	.	PUNCT
inlawrev-3979	2609	51	"	"	PUNCT
inlawrev-3979	2610	1	851	851	NUM
inlawrev-3979	2610	2	because	because	SCONJ
inlawrev-3979	2610	3	the	the	DET
inlawrev-3979	2610	4	msbt	msbt	NOUN
inlawrev-3979	2610	5	is	be	AUX
inlawrev-3979	2610	6	a	a	DET
inlawrev-3979	2610	7	franchise	franchise	NOUN
inlawrev-3979	2610	8	tax	tax	NOUN
inlawrev-3979	2610	9	on	on	ADP
inlawrev-3979	2610	10	the	the	DET
inlawrev-3979	2610	11	privilege	privilege	NOUN
inlawrev-3979	2610	12	of	of	ADP
inlawrev-3979	2610	13	doing	do	VERB
inlawrev-3979	2610	14	business	business	NOUN
inlawrev-3979	2610	15	in	in	ADP
inlawrev-3979	2610	16	michigan	michigan	PROPN
inlawrev-3979	2610	17	,	,	PUNCT
inlawrev-3979	2610	18	welch	welch	PROPN
inlawrev-3979	2610	19	was	be	AUX
inlawrev-3979	2610	20	correct	correct	ADJ
inlawrev-3979	2610	21	in	in	ADP
inlawrev-3979	2610	22	omitting	omit	VERB
inlawrev-3979	2610	23	its	its	PRON
inlawrev-3979	2610	24	michigan	michigan	PROPN
inlawrev-3979	2610	25	sales	sale	NOUN
inlawrev-3979	2610	26	in	in	ADP
inlawrev-3979	2610	27	the	the	DET
inlawrev-3979	2610	28	numerator	numerator	NOUN
inlawrev-3979	2610	29	of	of	ADP
inlawrev-3979	2610	30	its	its	PRON
inlawrev-3979	2610	31	sales	sale	NOUN
inlawrev-3979	2610	32	factor	factor	NOUN
inlawrev-3979	2610	33	when	when	SCONJ
inlawrev-3979	2610	34	it	it	PRON
inlawrev-3979	2610	35	applied	apply	VERB
inlawrev-3979	2610	36	the	the	DET
inlawrev-3979	2610	37	indiana	indiana	PROPN
inlawrev-3979	2610	38	three	three	NUM
inlawrev-3979	2610	39	-	-	PUNCT
inlawrev-3979	2610	40	factor	factor	NOUN
inlawrev-3979	2610	41	apportionment	apportionment	ADJ
inlawrev-3979	2610	42	formula	formula	NOUN
inlawrev-3979	2610	43	.	.	PUNCT
inlawrev-3979	2611	1	852	852	NUM
inlawrev-3979	2611	2	f.	f.	PROPN
inlawrev-3979	2611	3	controlled	control	VERB
inlawrev-3979	2611	4	substance	substance	NOUN
inlawrev-3979	2611	5	excise	excise	NOUN
inlawrev-3979	2611	6	tax("cset	tax("cset	NOUN
inlawrev-3979	2611	7	"	"	PUNCT
inlawrev-3979	2611	8	):	):	PUNCT
inlawrev-3979	2611	9	harrison	harrison	PROPN
inlawrev-3979	2611	10	v.	v.	PROPN
inlawrev-3979	2611	11	indiana	indiana	PROPN
inlawrev-3979	2611	12	department	department	PROPN
inlawrev-3979	2611	13	of	of	ADP
inlawrev-3979	2611	14	state	state	PROPN
inlawrev-3979	2611	15	revenue	revenue	NOUN
inlawrev-3979	2611	16	853	853	NUM
inlawrev-3979	2611	17	the	the	DET
inlawrev-3979	2611	18	harrisons	harrison	NOUN
inlawrev-3979	2611	19	,	,	PUNCT
inlawrev-3979	2611	20	who	who	PRON
inlawrev-3979	2611	21	were	be	AUX
inlawrev-3979	2611	22	married	married	ADJ
inlawrev-3979	2611	23	to	to	ADP
inlawrev-3979	2611	24	each	each	DET
inlawrev-3979	2611	25	other	other	ADJ
inlawrev-3979	2611	26	,	,	PUNCT
inlawrev-3979	2611	27	initiated	initiate	VERB
inlawrev-3979	2611	28	this	this	DET
inlawrev-3979	2611	29	action	action	NOUN
inlawrev-3979	2611	30	on	on	ADP
inlawrev-3979	2611	31	september	september	PROPN
inlawrev-3979	2611	32	24	24	NUM
inlawrev-3979	2611	33	,	,	PUNCT
inlawrev-3979	2611	34	2004	2004	NUM
inlawrev-3979	2611	35	,	,	PUNCT
inlawrev-3979	2611	36	appealing	appeal	VERB
inlawrev-3979	2611	37	the	the	DET
inlawrev-3979	2611	38	dosr	dosr	NOUN
inlawrev-3979	2611	39	's	's	PART
inlawrev-3979	2611	40	denial	denial	NOUN
inlawrev-3979	2611	41	of	of	ADP
inlawrev-3979	2611	42	the	the	DET
inlawrev-3979	2611	43	harrisons	harrison	NOUN
inlawrev-3979	2611	44	'	'	PART
inlawrev-3979	2611	45	protest	protest	NOUN
inlawrev-3979	2611	46	of	of	ADP
inlawrev-3979	2611	47	a	a	DET
inlawrev-3979	2611	48	cset	cset	NOUN
inlawrev-3979	2611	49	assessment	assessment	NOUN
inlawrev-3979	2611	50	of	of	ADP
inlawrev-3979	2611	51	$	$	SYM
inlawrev-3979	2611	52	48,912.33	48,912.33	NOUN
inlawrev-3979	2611	53	following	follow	VERB
inlawrev-3979	2611	54	criminal	criminal	ADJ
inlawrev-3979	2611	55	plea	plea	NOUN
inlawrev-3979	2611	56	agreements.854	agreements.854	PROPN
inlawrev-3979	2611	57	in	in	ADP
inlawrev-3979	2611	58	december	december	PROPN
inlawrev-3979	2611	59	2000	2000	NUM
inlawrev-3979	2611	60	,	,	PUNCT
inlawrev-3979	2611	61	the	the	DET
inlawrev-3979	2611	62	harrisons	harrison	NOUN
inlawrev-3979	2611	63	were	be	AUX
inlawrev-3979	2611	64	arrested	arrest	VERB
inlawrev-3979	2611	65	and	and	CCONJ
inlawrev-3979	2611	66	charged	charge	VERB
inlawrev-3979	2611	67	with	with	ADP
inlawrev-3979	2611	68	possession	possession	NOUN
inlawrev-3979	2611	69	of	of	ADP
inlawrev-3979	2611	70	marijuana	marijuana	PROPN
inlawrev-3979	2611	71	with	with	ADP
inlawrev-3979	2611	72	intent	intent	NOUN
inlawrev-3979	2611	73	to	to	PART
inlawrev-3979	2611	74	deliver	deliver	VERB
inlawrev-3979	2611	75	and	and	CCONJ
inlawrev-3979	2611	76	reckless	reckless	ADJ
inlawrev-3979	2611	77	possession	possession	NOUN
inlawrev-3979	2611	78	of	of	ADP
inlawrev-3979	2611	79	paraphernalia	paraphernalia	NOUN
inlawrev-3979	2611	80	.	.	PUNCT
inlawrev-3979	2612	1	855	855	NUM
inlawrev-3979	2612	2	mr	mr	PROPN
inlawrev-3979	2612	3	.	.	PROPN
inlawrev-3979	2612	4	harrison	harrison	PROPN
inlawrev-3979	2612	5	was	be	AUX
inlawrev-3979	2612	6	also	also	ADV
inlawrev-3979	2612	7	charged	charge	VERB
inlawrev-3979	2612	8	with	with	ADP
inlawrev-3979	2612	9	maintaining	maintain	VERB
inlawrev-3979	2612	10	a	a	DET
inlawrev-3979	2612	11	public	public	ADJ
inlawrev-3979	2612	12	nuisance	nuisance	NOUN
inlawrev-3979	2612	13	.	.	PUNCT
inlawrev-3979	2613	1	856	856	NUM
inlawrev-3979	2613	2	in	in	ADP
inlawrev-3979	2613	3	june	june	PROPN
inlawrev-3979	2613	4	2003	2003	NUM
inlawrev-3979	2613	5	,	,	PUNCT
inlawrev-3979	2613	6	mrs	mrs	PROPN
inlawrev-3979	2613	7	.	.	PROPN
inlawrev-3979	2613	8	harrison	harrison	PROPN
inlawrev-3979	2613	9	entered	enter	VERB
inlawrev-3979	2613	10	into	into	ADP
inlawrev-3979	2613	11	a	a	DET
inlawrev-3979	2613	12	pretrial	pretrial	ADJ
inlawrev-3979	2613	13	diversion	diversion	NOUN
inlawrev-3979	2613	14	agreement	agreement	NOUN
inlawrev-3979	2613	15	,	,	PUNCT
inlawrev-3979	2613	16	and	and	CCONJ
inlawrev-3979	2613	17	mr	mr	PROPN
inlawrev-3979	2613	18	.	.	PROPN
inlawrev-3979	2613	19	harrison	harrison	PROPN
inlawrev-3979	2613	20	entered	enter	VERB
inlawrev-3979	2613	21	into	into	ADP
inlawrev-3979	2613	22	a	a	DET
inlawrev-3979	2613	23	plea	plea	NOUN
inlawrev-3979	2613	24	agreement	agreement	NOUN
inlawrev-3979	2613	25	with	with	ADP
inlawrev-3979	2613	26	the	the	DET
inlawrev-3979	2613	27	state	state	NOUN
inlawrev-3979	2613	28	which	which	PRON
inlawrev-3979	2613	29	resulted	result	VERB
inlawrev-3979	2613	30	in	in	ADP
inlawrev-3979	2613	31	a	a	DET
inlawrev-3979	2613	32	guilty	guilty	ADJ
inlawrev-3979	2613	33	plea	plea	NOUN
inlawrev-3979	2613	34	for	for	ADP
inlawrev-3979	2613	35	the	the	DET
inlawrev-3979	2613	36	class	class	NOUN
inlawrev-3979	2613	37	d	d	NOUN
inlawrev-3979	2613	38	felony	felony	NOUN
inlawrev-3979	2613	39	of	of	ADP
inlawrev-3979	2613	40	maintaining	maintain	VERB
inlawrev-3979	2613	41	a	a	DET
inlawrev-3979	2613	42	common	common	ADJ
inlawrev-3979	2613	43	nuisance	nuisance	NOUN
inlawrev-3979	2613	44	that	that	PRON
inlawrev-3979	2613	45	was	be	AUX
inlawrev-3979	2613	46	subsequently	subsequently	ADV
inlawrev-3979	2613	47	accepted	accept	VERB
inlawrev-3979	2613	48	by	by	ADP
inlawrev-3979	2613	49	the	the	DET
inlawrev-3979	2613	50	circuit	circuit	NOUN
inlawrev-3979	2613	51	court	court	NOUN
inlawrev-3979	2613	52	.	.	PUNCT
inlawrev-3979	2614	1	857	857	NUM
inlawrev-3979	2614	2	upon	upon	SCONJ
inlawrev-3979	2614	3	written	write	VERB
inlawrev-3979	2614	4	notification	notification	NOUN
inlawrev-3979	2614	5	of	of	ADP
inlawrev-3979	2614	6	the	the	DET
inlawrev-3979	2614	7	plea	plea	NOUN
inlawrev-3979	2614	8	agreements	agreement	NOUN
inlawrev-3979	2614	9	,	,	PUNCT
inlawrev-3979	2614	10	the	the	DET
inlawrev-3979	2614	11	dosr	dosr	NOUN
inlawrev-3979	2614	12	assessed	assess	VERB
inlawrev-3979	2614	13	the	the	DET
inlawrev-3979	2614	14	harrisons	harrison	NOUN
inlawrev-3979	2614	15	with	with	ADP
inlawrev-3979	2614	16	the	the	DET
inlawrev-3979	2614	17	cset	cset	NOUN
inlawrev-3979	2614	18	and	and	CCONJ
inlawrev-3979	2614	19	levied	levy	VERB
inlawrev-3979	2614	20	on	on	ADP
inlawrev-3979	2614	21	several	several	ADJ
inlawrev-3979	2614	22	accounts	account	NOUN
inlawrev-3979	2614	23	.	.	PUNCT
inlawrev-3979	2615	1	858	858	NUM
inlawrev-3979	2615	2	the	the	DET
inlawrev-3979	2615	3	tax	tax	NOUN
inlawrev-3979	2615	4	court	court	NOUN
inlawrev-3979	2615	5	issued	issue	VERB
inlawrev-3979	2615	6	an	an	DET
inlawrev-3979	2615	7	opinion	opinion	NOUN
inlawrev-3979	2615	8	after	after	ADP
inlawrev-3979	2615	9	cross	cross	NOUN
inlawrev-3979	2615	10	motions	motion	NOUN
inlawrev-3979	2615	11	for	for	ADP
inlawrev-3979	2615	12	summary	summary	NOUN
inlawrev-3979	2615	13	judgment	judgment	NOUN
inlawrev-3979	2615	14	.	.	PUNCT
inlawrev-3979	2616	1	859	859	NUM
inlawrev-3979	2616	2	in	in	ADP
inlawrev-3979	2616	3	their	their	PRON
inlawrev-3979	2616	4	motion	motion	NOUN
inlawrev-3979	2616	5	,	,	PUNCT
inlawrev-3979	2616	6	the	the	DET
inlawrev-3979	2616	7	harrisons	harrison	NOUN
inlawrev-3979	2616	8	argued	argue	VERB
inlawrev-3979	2616	9	that	that	SCONJ
inlawrev-3979	2616	10	"	"	PUNCT
inlawrev-3979	2616	11	because	because	SCONJ
inlawrev-3979	2616	12	a	a	DET
inlawrev-3979	2616	13	cset	cset	NOUN
inlawrev-3979	2616	14	assessment	assessment	NOUN
inlawrev-3979	2616	15	constitutes	constitute	VERB
inlawrev-3979	2616	16	a	a	DET
inlawrev-3979	2616	17	criminal	criminal	ADJ
inlawrev-3979	2616	18	offense	offense	NOUN
inlawrev-3979	2616	19	and	and	CCONJ
inlawrev-3979	2616	20	punishment	punishment	NOUN
inlawrev-3979	2616	21	for	for	ADP
inlawrev-3979	2616	22	double	double	ADJ
inlawrev-3979	2616	23	jeopardy	jeopardy	NOUN
inlawrev-3979	2616	24	848	848	NUM
inlawrev-3979	2616	25	.	.	PUNCT
inlawrev-3979	2617	1	i	i	PRON
inlawrev-3979	2617	2	d.	d.	PROPN
inlawrev-3979	2617	3	(	(	PUNCT
inlawrev-3979	2617	4	citing	cite	VERB
inlawrev-3979	2617	5	respondent	respondent	NOUN
inlawrev-3979	2617	6	's	's	PART
inlawrev-3979	2617	7	brief	brief	NOUN
inlawrev-3979	2617	8	in	in	ADP
inlawrev-3979	2617	9	support	support	NOUN
inlawrev-3979	2617	10	of	of	ADP
inlawrev-3979	2617	11	its	its	PRON
inlawrev-3979	2617	12	motion	motion	NOUN
inlawrev-3979	2617	13	for	for	ADP
inlawrev-3979	2617	14	summary	summary	NOUN
inlawrev-3979	2617	15	judgment	judgment	NOUN
inlawrev-3979	2617	16	at	at	ADP
inlawrev-3979	2617	17	10	10	NUM
inlawrev-3979	2617	18	,	,	PUNCT
inlawrev-3979	2617	19	welch	welch	NOUN
inlawrev-3979	2617	20	packaging	packaging	NOUN
inlawrev-3979	2617	21	group	group	NOUN
inlawrev-3979	2617	22	,	,	PUNCT
inlawrev-3979	2617	23	2007	2007	NUM
inlawrev-3979	2617	24	wl	wl	NOUN
inlawrev-3979	2617	25	3348012	3348012	NUM
inlawrev-3979	2617	26	)	)	PUNCT
inlawrev-3979	2617	27	.	.	PUNCT
inlawrev-3979	2618	1	849	849	NUM
inlawrev-3979	2618	2	.	.	PUNCT
inlawrev-3979	2619	1	i	i	PRON
inlawrev-3979	2619	2	d.	d.	PROPN
inlawrev-3979	2619	3	(	(	PUNCT
inlawrev-3979	2619	4	citing	cite	VERB
inlawrev-3979	2619	5	respondent	respondent	NOUN
inlawrev-3979	2619	6	's	's	PART
inlawrev-3979	2619	7	brief	brief	NOUN
inlawrev-3979	2619	8	in	in	ADP
inlawrev-3979	2619	9	support	support	NOUN
inlawrev-3979	2619	10	of	of	ADP
inlawrev-3979	2619	11	its	its	PRON
inlawrev-3979	2619	12	motion	motion	NOUN
inlawrev-3979	2619	13	for	for	ADP
inlawrev-3979	2619	14	summary	summary	NOUN
inlawrev-3979	2619	15	judgment	judgment	NOUN
inlawrev-3979	2619	16	at	at	ADP
inlawrev-3979	2619	17	6	6	NUM
inlawrev-3979	2619	18	,	,	PUNCT
inlawrev-3979	2619	19	1012	1012	NUM
inlawrev-3979	2619	20	,	,	PUNCT
inlawrev-3979	2619	21	welch	welch	NOUN
inlawrev-3979	2619	22	packaging	packaging	NOUN
inlawrev-3979	2619	23	group	group	NOUN
inlawrev-3979	2619	24	,	,	PUNCT
inlawrev-3979	2619	25	2007	2007	NUM
inlawrev-3979	2619	26	wl	wl	NOUN
inlawrev-3979	2619	27	3348012	3348012	NUM
inlawrev-3979	2619	28	)	)	PUNCT
inlawrev-3979	2619	29	.	.	PUNCT
inlawrev-3979	2620	1	850	850	NUM
inlawrev-3979	2620	2	.	.	PUNCT
inlawrev-3979	2621	1	i	i	PRON
inlawrev-3979	2621	2	d.	d.	VERB
inlawrev-3979	2621	3	at	at	ADP
inlawrev-3979	2621	4	*	*	NOUN
inlawrev-3979	2621	5	3	3	NUM
inlawrev-3979	2621	6	(	(	PUNCT
inlawrev-3979	2621	7	citing	cite	VERB
inlawrev-3979	2621	8	ind	ind	NOUN
inlawrev-3979	2621	9	.	.	PUNCT
inlawrev-3979	2622	1	codeann	codeann	PROPN
inlawrev-3979	2622	2	.	.	PUNCT
inlawrev-3979	2623	1	§	§	PROPN
inlawrev-3979	2623	2	6	6	NUM
inlawrev-3979	2623	3	-	-	SYM
inlawrev-3979	2623	4	3	3	NUM
inlawrev-3979	2623	5	-	-	PUNCT
inlawrev-3979	2623	6	2	2	NUM
inlawrev-3979	2623	7	-	-	NUM
inlawrev-3979	2623	8	2(n	2(n	NUM
inlawrev-3979	2623	9	)	)	PUNCT
inlawrev-3979	2623	10	(	(	PUNCT
inlawrev-3979	2623	11	1	1	X
inlawrev-3979	2623	12	)	)	PUNCT
inlawrev-3979	2623	13	(	(	PUNCT
inlawrev-3979	2623	14	west	west	NOUN
inlawrev-3979	2623	15	2002	2002	NUM
inlawrev-3979	2623	16	)	)	PUNCT
inlawrev-3979	2623	17	)	)	PUNCT
inlawrev-3979	2623	18	.	.	PUNCT
inlawrev-3979	2624	1	the	the	DET
inlawrev-3979	2624	2	tax	tax	NOUN
inlawrev-3979	2624	3	court	court	NOUN
inlawrev-3979	2624	4	also	also	ADV
inlawrev-3979	2624	5	noted	note	VERB
inlawrev-3979	2624	6	that	that	SCONJ
inlawrev-3979	2624	7	"	"	PUNCT
inlawrev-3979	2624	8	for	for	ADP
inlawrev-3979	2624	9	purposes	purpose	NOUN
inlawrev-3979	2624	10	of	of	ADP
inlawrev-3979	2624	11	.	.	PUNCT
inlawrev-3979	2624	12	.	.	PUNCT
inlawrev-3979	2624	13	.	.	PUNCT
inlawrev-3979	2625	1	[	[	X
inlawrev-3979	2625	2	the	the	DET
inlawrev-3979	2625	3	]	]	X
inlawrev-3979	2625	4	throw	throw	VERB
inlawrev-3979	2625	5	-	-	PUNCT
inlawrev-3979	2625	6	back	back	NOUN
inlawrev-3979	2625	7	rule	rule	NOUN
inlawrev-3979	2625	8	,	,	PUNCT
inlawrev-3979	2625	9	the	the	DET
inlawrev-3979	2625	10	way	way	NOUN
inlawrev-3979	2625	11	the	the	DET
inlawrev-3979	2625	12	franchise	franchise	NOUN
inlawrev-3979	2625	13	tax	tax	NOUN
inlawrev-3979	2625	14	is	be	AUX
inlawrev-3979	2625	15	measured	measure	VERB
inlawrev-3979	2625	16	is	be	AUX
inlawrev-3979	2625	17	of	of	ADP
inlawrev-3979	2625	18	no	no	DET
inlawrev-3979	2625	19	significance	significance	NOUN
inlawrev-3979	2625	20	.	.	PUNCT
inlawrev-3979	2625	21	"	"	PUNCT
inlawrev-3979	2626	1	i	i	PRON
inlawrev-3979	2626	2	d.	d.	PROPN
inlawrev-3979	2626	3	85	85	NUM
inlawrev-3979	2626	4	1	1	NUM
inlawrev-3979	2626	5	.	.	PUNCT
inlawrev-3979	2627	1	i	i	PRON
inlawrev-3979	2627	2	d.	d.	PROPN
inlawrev-3979	2627	3	(	(	PUNCT
inlawrev-3979	2627	4	emphasis	emphasis	NOUN
inlawrev-3979	2627	5	added	add	VERB
inlawrev-3979	2627	6	)	)	PUNCT
inlawrev-3979	2627	7	(	(	PUNCT
inlawrev-3979	2627	8	citing	cite	VERB
inlawrev-3979	2627	9	trinova	trinova	PROPN
inlawrev-3979	2627	10	corp	corp	PROPN
inlawrev-3979	2627	11	.	.	PROPN
inlawrev-3979	2627	12	v.	v.	ADP
inlawrev-3979	2627	13	dep't	dep't	PROPN
inlawrev-3979	2627	14	oftreasury	oftreasury	NOUN
inlawrev-3979	2627	15	,	,	PUNCT
inlawrev-3979	2627	16	445	445	NUM
inlawrev-3979	2627	17	n.w.2d	n.w.2d	ADP
inlawrev-3979	2627	18	428	428	NUM
inlawrev-3979	2627	19	,	,	PUNCT
inlawrev-3979	2627	20	43	43	NUM
inlawrev-3979	2627	21	1	1	NUM
inlawrev-3979	2627	22	-	-	SYM
inlawrev-3979	2627	23	32	32	NUM
inlawrev-3979	2627	24	(	(	PUNCT
inlawrev-3979	2627	25	mich	mich	PROPN
inlawrev-3979	2627	26	.	.	PROPN
inlawrev-3979	2627	27	1989	1989	NUM
inlawrev-3979	2627	28	)	)	PUNCT
inlawrev-3979	2627	29	)	)	PUNCT
inlawrev-3979	2627	30	.	.	PUNCT
inlawrev-3979	2628	1	852	852	NUM
inlawrev-3979	2628	2	.	.	PUNCT
inlawrev-3979	2629	1	i	i	PRON
inlawrev-3979	2629	2	d.	d.	PROPN
inlawrev-3979	2629	3	853	853	NUM
inlawrev-3979	2629	4	.	.	PUNCT
inlawrev-3979	2629	5	876	876	NUM
inlawrev-3979	2629	6	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2629	7	814	814	NUM
inlawrev-3979	2629	8	(	(	PUNCT
inlawrev-3979	2629	9	ind	ind	NOUN
inlawrev-3979	2629	10	.	.	PUNCT
inlawrev-3979	2629	11	tax	tax	PROPN
inlawrev-3979	2630	1	ct	ct	PROPN
inlawrev-3979	2630	2	.	.	PROPN
inlawrev-3979	2630	3	2007	2007	NUM
inlawrev-3979	2630	4	)	)	PUNCT
inlawrev-3979	2630	5	.	.	PUNCT
inlawrev-3979	2631	1	854	854	NUM
inlawrev-3979	2631	2	.	.	X
inlawrev-3979	2631	3	mat	mat	PROPN
inlawrev-3979	2631	4	815	815	NUM
inlawrev-3979	2631	5	.	.	PUNCT
inlawrev-3979	2631	6	855	855	NUM
inlawrev-3979	2631	7	.	.	PUNCT
inlawrev-3979	2632	1	i	i	PRON
inlawrev-3979	2632	2	d.	d.	PROPN
inlawrev-3979	2632	3	856	856	NUM
inlawrev-3979	2632	4	.	.	PUNCT
inlawrev-3979	2633	1	i	i	PRON
inlawrev-3979	2633	2	d.	d.	PROPN
inlawrev-3979	2633	3	857	857	NUM
inlawrev-3979	2633	4	.	.	PUNCT
inlawrev-3979	2634	1	i	i	PRON
inlawrev-3979	2634	2	d.	d.	PROPN
inlawrev-3979	2634	3	858	858	NUM
inlawrev-3979	2634	4	.	.	PUNCT
inlawrev-3979	2635	1	i	i	PRON
inlawrev-3979	2635	2	d.	d.	PROPN
inlawrev-3979	2635	3	859	859	NUM
inlawrev-3979	2635	4	.	.	PUNCT
inlawrev-3979	2636	1	i	i	PRON
inlawrev-3979	2636	2	d.	d.	PROPN
inlawrev-3979	2636	3	at	at	ADP
inlawrev-3979	2636	4	816	816	NUM
inlawrev-3979	2636	5	.	.	PUNCT
inlawrev-3979	2637	1	1	1	NUM
inlawrev-3979	2637	2	342	342	NUM
inlawrev-3979	2637	3	indiana	indiana	PROPN
inlawrev-3979	2637	4	law	law	PROPN
inlawrev-3979	2637	5	review	review	NOUN
inlawrev-3979	2637	6	[	[	X
inlawrev-3979	2637	7	vol	vol	NOUN
inlawrev-3979	2637	8	.	.	NOUN
inlawrev-3979	2637	9	4	4	NUM
inlawrev-3979	2637	10	1	1	NUM
inlawrev-3979	2637	11	:	:	SYM
inlawrev-3979	2637	12	1	1	NUM
inlawrev-3979	2637	13	27	27	NUM
inlawrev-3979	2637	14	1	1	NUM
inlawrev-3979	2637	15	purposes	purpose	NOUN
inlawrev-3979	2637	16	,	,	PUNCT
inlawrev-3979	2637	17	indiana	indiana	PROPN
inlawrev-3979	2637	18	's	's	PART
inlawrev-3979	2637	19	joinder	joinder	NOUN
inlawrev-3979	2637	20	and	and	CCONJ
inlawrev-3979	2637	21	successive	successive	ADJ
inlawrev-3979	2637	22	prosecution	prosecution	NOUN
inlawrev-3979	2637	23	statutes	statute	NOUN
inlawrev-3979	2637	24	.	.	PUNCT
inlawrev-3979	2637	25	.	.	PUNCT
inlawrev-3979	2637	26	.	.	PUNCT
inlawrev-3979	2638	1	apply	apply	VERB
inlawrev-3979	2638	2	to	to	ADP
inlawrev-3979	2638	3	cset	cset	NOUN
inlawrev-3979	2638	4	proceedings	proceeding	NOUN
inlawrev-3979	2638	5	.	.	PUNCT
inlawrev-3979	2638	6	"	"	PUNCT
inlawrev-3979	2639	1	860	860	NUM
inlawrev-3979	2639	2	the	the	DET
inlawrev-3979	2639	3	tax	tax	NOUN
inlawrev-3979	2639	4	court	court	NOUN
inlawrev-3979	2639	5	rejected	reject	VERB
inlawrev-3979	2639	6	this	this	DET
inlawrev-3979	2639	7	argument	argument	NOUN
inlawrev-3979	2639	8	,	,	PUNCT
inlawrev-3979	2639	9	holding	hold	VERB
inlawrev-3979	2639	10	that	that	SCONJ
inlawrev-3979	2639	11	"	"	PUNCT
inlawrev-3979	2639	12	indiana	indiana	PROPN
inlawrev-3979	2639	13	's	's	PART
inlawrev-3979	2639	14	joinder	joinder	NOUN
inlawrev-3979	2639	15	and	and	CCONJ
inlawrev-3979	2639	16	successive	successive	ADJ
inlawrev-3979	2639	17	prosecution	prosecution	NOUN
inlawrev-3979	2639	18	statutes	statute	NOUN
inlawrev-3979	2639	19	do	do	AUX
inlawrev-3979	2639	20	not	not	PART
inlawrev-3979	2639	21	apply	apply	VERB
inlawrev-3979	2639	22	to	to	ADP
inlawrev-3979	2639	23	cset	cset	NOUN
inlawrev-3979	2639	24	proceedings	proceeding	NOUN
inlawrev-3979	2639	25	.	.	PUNCT
inlawrev-3979	2640	1	"861	"861	NOUN
inlawrev-3979	2640	2	first	first	ADV
inlawrev-3979	2640	3	,	,	PUNCT
inlawrev-3979	2640	4	an	an	DET
inlawrev-3979	2640	5	individual	individual	NOUN
inlawrev-3979	2640	6	's	's	PART
inlawrev-3979	2640	7	conduct	conduct	NOUN
inlawrev-3979	2640	8	is	be	AUX
inlawrev-3979	2640	9	not	not	PART
inlawrev-3979	2640	10	considered	consider	VERB
inlawrev-3979	2640	11	to	to	PART
inlawrev-3979	2640	12	be	be	AUX
inlawrev-3979	2640	13	criminal	criminal	ADJ
inlawrev-3979	2640	14	unless	unless	SCONJ
inlawrev-3979	2640	15	the	the	DET
inlawrev-3979	2640	16	legislature	legislature	NOUN
inlawrev-3979	2640	17	defines	define	VERB
inlawrev-3979	2640	18	the	the	DET
inlawrev-3979	2640	19	conduct	conduct	NOUN
inlawrev-3979	2640	20	as	as	ADP
inlawrev-3979	2640	21	such	such	ADJ
inlawrev-3979	2640	22	.	.	PUNCT
inlawrev-3979	2640	23	862	862	NUM
inlawrev-3979	2641	1	the	the	DET
inlawrev-3979	2641	2	ga	ga	PROPN
inlawrev-3979	2641	3	has	have	AUX
inlawrev-3979	2641	4	not	not	PART
inlawrev-3979	2641	5	defined	define	VERB
inlawrev-3979	2641	6	the	the	DET
inlawrev-3979	2641	7	cset	cset	NOUN
inlawrev-3979	2641	8	as	as	ADP
inlawrev-3979	2641	9	a	a	DET
inlawrev-3979	2641	10	statutory	statutory	ADJ
inlawrev-3979	2641	11	criminal	criminal	ADJ
inlawrev-3979	2641	12	offense	offense	NOUN
inlawrev-3979	2641	13	and	and	CCONJ
inlawrev-3979	2641	14	even	even	ADV
inlawrev-3979	2641	15	removed	remove	VERB
inlawrev-3979	2641	16	past	past	ADJ
inlawrev-3979	2641	17	references	reference	NOUN
inlawrev-3979	2641	18	to	to	ADP
inlawrev-3979	2641	19	such	such	ADJ
inlawrev-3979	2641	20	conduct	conduct	NOUN
inlawrev-3979	2641	21	constituting	constitute	VERB
inlawrev-3979	2641	22	a	a	DET
inlawrev-3979	2641	23	felony	felony	NOUN
inlawrev-3979	2641	24	.	.	PUNCT
inlawrev-3979	2641	25	863	863	NUM
inlawrev-3979	2641	26	on	on	ADP
inlawrev-3979	2641	27	the	the	DET
inlawrev-3979	2641	28	contrary	contrary	NOUN
inlawrev-3979	2641	29	,	,	PUNCT
inlawrev-3979	2641	30	the	the	DET
inlawrev-3979	2641	31	ga	ga	PROPN
inlawrev-3979	2641	32	has	have	AUX
inlawrev-3979	2641	33	actually	actually	ADV
inlawrev-3979	2641	34	indicated	indicate	VERB
inlawrev-3979	2641	35	frequently	frequently	ADV
inlawrev-3979	2641	36	in	in	ADP
inlawrev-3979	2641	37	i.c	i.c	PROPN
inlawrev-3979	2641	38	.	.	PUNCT
inlawrev-3979	2642	1	§	§	PROPN
inlawrev-3979	2642	2	6	6	NUM
inlawrev-3979	2642	3	-	-	SYM
inlawrev-3979	2642	4	7	7	NUM
inlawrev-3979	2642	5	-	-	PUNCT
inlawrev-3979	2642	6	3	3	NUM
inlawrev-3979	2642	7	-	-	SYM
inlawrev-3979	2642	8	1	1	NUM
inlawrev-3979	2642	9	and	and	CCONJ
inlawrev-3979	2642	10	following	follow	VERB
inlawrev-3979	2642	11	that	that	SCONJ
inlawrev-3979	2642	12	the	the	DET
inlawrev-3979	2642	13	cset	cset	NOUN
inlawrev-3979	2642	14	is	be	AUX
inlawrev-3979	2642	15	not	not	PART
inlawrev-3979	2642	16	considered	consider	VERB
inlawrev-3979	2642	17	a	a	DET
inlawrev-3979	2642	18	criminal	criminal	ADJ
inlawrev-3979	2642	19	offense	offense	NOUN
inlawrev-3979	2642	20	,	,	PUNCT
inlawrev-3979	2642	21	because	because	SCONJ
inlawrev-3979	2642	22	neither	neither	CCONJ
inlawrev-3979	2642	23	an	an	DET
inlawrev-3979	2642	24	arrest	arrest	NOUN
inlawrev-3979	2642	25	nor	nor	CCONJ
inlawrev-3979	2642	26	a	a	DET
inlawrev-3979	2642	27	criminal	criminal	ADJ
inlawrev-3979	2642	28	conviction	conviction	NOUN
inlawrev-3979	2642	29	are	be	AUX
inlawrev-3979	2642	30	required	require	VERB
inlawrev-3979	2642	31	for	for	SCONJ
inlawrev-3979	2642	32	the	the	DET
inlawrev-3979	2642	33	cset	cset	NOUN
inlawrev-3979	2642	34	to	to	PART
inlawrev-3979	2642	35	be	be	AUX
inlawrev-3979	2642	36	imposed	impose	VERB
inlawrev-3979	2642	37	,	,	PUNCT
inlawrev-3979	2642	38	payment	payment	NOUN
inlawrev-3979	2642	39	of	of	ADP
inlawrev-3979	2642	40	the	the	DET
inlawrev-3979	2642	41	tax	tax	NOUN
inlawrev-3979	2642	42	does	do	AUX
inlawrev-3979	2642	43	not	not	PART
inlawrev-3979	2642	44	legalize	legalize	VERB
inlawrev-3979	2642	45	the	the	DET
inlawrev-3979	2642	46	activity	activity	NOUN
inlawrev-3979	2642	47	for	for	ADP
inlawrev-3979	2642	48	which	which	PRON
inlawrev-3979	2642	49	the	the	DET
inlawrev-3979	2642	50	tax	tax	NOUN
inlawrev-3979	2642	51	is	be	AUX
inlawrev-3979	2642	52	imposed	impose	VERB
inlawrev-3979	2642	53	or	or	CCONJ
inlawrev-3979	2642	54	shield	shield	VERB
inlawrev-3979	2642	55	the	the	DET
inlawrev-3979	2642	56	taxpayer	taxpayer	NOUN
inlawrev-3979	2642	57	from	from	ADP
inlawrev-3979	2642	58	being	be	AUX
inlawrev-3979	2642	59	criminally	criminally	ADV
inlawrev-3979	2642	60	prosecuted	prosecute	VERB
inlawrev-3979	2642	61	,	,	PUNCT
inlawrev-3979	2642	62	and	and	CCONJ
inlawrev-3979	2642	63	because	because	SCONJ
inlawrev-3979	2642	64	the	the	DET
inlawrev-3979	2642	65	statute	statute	NOUN
inlawrev-3979	2642	66	explicitly	explicitly	ADV
inlawrev-3979	2642	67	states	state	VERB
inlawrev-3979	2642	68	the	the	DET
inlawrev-3979	2642	69	cset	cset	NOUN
inlawrev-3979	2642	70	is	be	AUX
inlawrev-3979	2642	71	intended	intend	VERB
inlawrev-3979	2642	72	to	to	PART
inlawrev-3979	2642	73	be	be	AUX
inlawrev-3979	2642	74	imposed	impose	VERB
inlawrev-3979	2642	75	in	in	ADP
inlawrev-3979	2642	76	addition	addition	NOUN
inlawrev-3979	2642	77	to	to	ADP
inlawrev-3979	2642	78	criminal	criminal	ADJ
inlawrev-3979	2642	79	penalties	penalty	NOUN
inlawrev-3979	2642	80	.	.	PUNCT
inlawrev-3979	2642	81	864	864	NUM
inlawrev-3979	2642	82	because	because	SCONJ
inlawrev-3979	2642	83	the	the	DET
inlawrev-3979	2642	84	cset	cset	NOUN
inlawrev-3979	2642	85	is	be	AUX
inlawrev-3979	2642	86	primarily	primarily	ADV
inlawrev-3979	2642	87	civil	civil	ADJ
inlawrev-3979	2642	88	in	in	ADP
inlawrev-3979	2642	89	nature	nature	NOUN
inlawrev-3979	2642	90	and	and	CCONJ
inlawrev-3979	2642	91	not	not	PART
inlawrev-3979	2642	92	a	a	DET
inlawrev-3979	2642	93	statutory	statutory	ADJ
inlawrev-3979	2642	94	criminal	criminal	ADJ
inlawrev-3979	2642	95	offense	offense	NOUN
inlawrev-3979	2642	96	,	,	PUNCT
inlawrev-3979	2642	97	the	the	DET
inlawrev-3979	2642	98	joinder	joinder	NOUN
inlawrev-3979	2642	99	and	and	CCONJ
inlawrev-3979	2642	100	successive	successive	ADJ
inlawrev-3979	2642	101	prosecutions	prosecution	NOUN
inlawrev-3979	2642	102	do	do	AUX
inlawrev-3979	2642	103	not	not	PART
inlawrev-3979	2642	104	apply	apply	VERB
inlawrev-3979	2642	105	to	to	ADP
inlawrev-3979	2642	106	proceedings	proceeding	NOUN
inlawrev-3979	2642	107	involving	involve	VERB
inlawrev-3979	2642	108	the	the	DET
inlawrev-3979	2642	109	cset	cset	NOUN
inlawrev-3979	2642	110	,	,	PUNCT
inlawrev-3979	2642	111	and	and	CCONJ
inlawrev-3979	2642	112	the	the	DET
inlawrev-3979	2642	113	harrison	harrison	NOUN
inlawrev-3979	2642	114	's	's	PART
inlawrev-3979	2642	115	motion	motion	NOUN
inlawrev-3979	2642	116	for	for	ADP
inlawrev-3979	2642	117	summary	summary	NOUN
inlawrev-3979	2642	118	judgment	judgment	NOUN
inlawrev-3979	2642	119	was	be	AUX
inlawrev-3979	2642	120	denied	deny	VERB
inlawrev-3979	2642	121	.	.	PUNCT
inlawrev-3979	2643	1	865	865	NUM
inlawrev-3979	2643	2	g.	g.	PROPN
inlawrev-3979	2643	3	miscellaneous	miscellaneous	NOUN
inlawrev-3979	2643	4	:	:	PUNCT
inlawrev-3979	2643	5	goldstein	goldstein	PROPN
inlawrev-3979	2643	6	v.	v.	PROPN
inlawrev-3979	2643	7	indiana	indiana	PROPN
inlawrev-3979	2643	8	department	department	PROPN
inlawrev-3979	2643	9	of	of	ADP
inlawrev-3979	2643	10	local	local	ADJ
inlawrev-3979	2643	11	government	government	NOUN
inlawrev-3979	2643	12	finance	finance	NOUN
inlawrev-3979	2643	13	866	866	PROPN
inlawrev-3979	2643	14	goldstein	goldstein	PROPN
inlawrev-3979	2643	15	,	,	PUNCT
inlawrev-3979	2643	16	along	along	ADP
inlawrev-3979	2643	17	with	with	ADP
inlawrev-3979	2643	18	several	several	ADJ
inlawrev-3979	2643	19	other	other	ADJ
inlawrev-3979	2643	20	petitioners	petitioner	NOUN
inlawrev-3979	2643	21	,	,	PUNCT
inlawrev-3979	2643	22	initiated	initiate	VERB
inlawrev-3979	2643	23	this	this	DET
inlawrev-3979	2643	24	action	action	NOUN
inlawrev-3979	2643	25	on	on	ADP
inlawrev-3979	2643	26	september	september	PROPN
inlawrev-3979	2643	27	6	6	NUM
inlawrev-3979	2643	28	,	,	PUNCT
inlawrev-3979	2643	29	2007	2007	NUM
inlawrev-3979	2643	30	,	,	PUNCT
inlawrev-3979	2643	31	challenging	challenge	VERB
inlawrev-3979	2643	32	the	the	DET
inlawrev-3979	2643	33	legality	legality	NOUN
inlawrev-3979	2643	34	and	and	CCONJ
inlawrev-3979	2643	35	constitutionality	constitutionality	NOUN
inlawrev-3979	2643	36	of	of	ADP
inlawrev-3979	2643	37	several	several	ADJ
inlawrev-3979	2643	38	state	state	NOUN
inlawrev-3979	2643	39	and	and	CCONJ
inlawrev-3979	2643	40	local	local	ADJ
inlawrev-3979	2643	41	taxation	taxation	NOUN
inlawrev-3979	2643	42	practices	practice	NOUN
inlawrev-3979	2643	43	in	in	ADP
inlawrev-3979	2643	44	the	the	DET
inlawrev-3979	2643	45	form	form	NOUN
inlawrev-3979	2643	46	of	of	ADP
inlawrev-3979	2643	47	a	a	DET
inlawrev-3979	2643	48	verified	verified	ADJ
inlawrev-3979	2643	49	petition	petition	NOUN
inlawrev-3979	2643	50	forjudicial	forjudicial	ADJ
inlawrev-3979	2643	51	review	review	NOUN
inlawrev-3979	2643	52	.	.	PUNCT
inlawrev-3979	2644	1	867	867	NUM
inlawrev-3979	2644	2	the	the	DET
inlawrev-3979	2644	3	petition	petition	NOUN
inlawrev-3979	2644	4	included	include	VERB
inlawrev-3979	2644	5	the	the	DET
inlawrev-3979	2644	6	following	follow	VERB
inlawrev-3979	2644	7	challenges	challenge	NOUN
inlawrev-3979	2644	8	:	:	PUNCT
inlawrev-3979	2644	9	1	1	X
inlawrev-3979	2644	10	)	)	PUNCT
inlawrev-3979	2644	11	the	the	DET
inlawrev-3979	2644	12	legality	legality	NOUN
inlawrev-3979	2644	13	of	of	ADP
inlawrev-3979	2644	14	the	the	DET
inlawrev-3979	2644	15	vote	vote	NOUN
inlawrev-3979	2644	16	,	,	PUNCT
inlawrev-3979	2644	17	taken	take	VERB
inlawrev-3979	2644	18	by	by	ADP
inlawrev-3979	2644	19	the	the	DET
inlawrev-3979	2644	20	indianapolis	indianapolis	PROPN
inlawrev-3979	2644	21	-	-	PUNCT
inlawrev-3979	2644	22	marion	marion	PROPN
inlawrev-3979	2644	23	county	county	PROPN
inlawrev-3979	2644	24	citycounty	citycounty	PROPN
inlawrev-3979	2644	25	council	council	PROPN
inlawrev-3979	2644	26	,	,	PUNCT
inlawrev-3979	2644	27	which	which	PRON
inlawrev-3979	2644	28	raised	raise	VERB
inlawrev-3979	2644	29	marion	marion	PROPN
inlawrev-3979	2644	30	county	county	NOUN
inlawrev-3979	2644	31	's	's	PART
inlawrev-3979	2644	32	income	income	NOUN
inlawrev-3979	2644	33	tax	tax	NOUN
inlawrev-3979	2644	34	from	from	ADP
inlawrev-3979	2644	35	1	1	NUM
inlawrev-3979	2644	36	%	%	NOUN
inlawrev-3979	2644	37	to	to	ADP
inlawrev-3979	2644	38	1	1	NUM
inlawrev-3979	2644	39	.65	.65	NUM
inlawrev-3979	2644	40	%	%	NOUN
inlawrev-3979	2644	41	,	,	PUNCT
inlawrev-3979	2644	42	effective	effective	ADJ
inlawrev-3979	2644	43	october	october	PROPN
inlawrev-3979	2644	44	1	1	NUM
inlawrev-3979	2644	45	,	,	PUNCT
inlawrev-3979	2644	46	2007	2007	NUM
inlawrev-3979	2644	47	;	;	PUNCT
inlawrev-3979	2644	48	2	2	X
inlawrev-3979	2644	49	)	)	PUNCT
inlawrev-3979	2644	50	the	the	DET
inlawrev-3979	2644	51	constitutionality	constitutionality	NOUN
inlawrev-3979	2644	52	of	of	ADP
inlawrev-3979	2644	53	the	the	DET
inlawrev-3979	2644	54	directive	directive	NOUN
inlawrev-3979	2644	55	,	,	PUNCT
inlawrev-3979	2644	56	issued	issue	VERB
inlawrev-3979	2644	57	by	by	ADP
inlawrev-3979	2644	58	indiana	indiana	PROPN
inlawrev-3979	2644	59	governor	governor	PROPN
inlawrev-3979	2644	60	mitchell	mitchell	PROPN
inlawrev-3979	2644	61	e.	e.	PROPN
inlawrev-3979	2644	62	daniels	daniels	PROPN
inlawrev-3979	2644	63	,	,	PUNCT
inlawrev-3979	2644	64	jr	jr	PROPN
inlawrev-3979	2644	65	.	.	PROPN
inlawrev-3979	2644	66	(	(	PUNCT
inlawrev-3979	2644	67	and	and	CCONJ
inlawrev-3979	2644	68	upon	upon	SCONJ
inlawrev-3979	2644	69	which	which	PRON
inlawrev-3979	2644	70	the	the	DET
inlawrev-3979	2644	71	[	[	X
inlawrev-3979	2644	72	dlgf	dlgf	NOUN
inlawrev-3979	2644	73	]	]	PUNCT
inlawrev-3979	2644	74	acted	act	VERB
inlawrev-3979	2644	75	)	)	PUNCT
inlawrev-3979	2644	76	,	,	PUNCT
inlawrev-3979	2644	77	which	which	PRON
inlawrev-3979	2644	78	extended	extend	VERB
inlawrev-3979	2644	79	the	the	DET
inlawrev-3979	2644	80	statutorily	statutorily	ADV
inlawrev-3979	2644	81	prescribed	prescribe	VERB
inlawrev-3979	2644	82	deadline	deadline	NOUN
inlawrev-3979	2644	83	for	for	SCONJ
inlawrev-3979	2644	84	indiana	indiana	PROPN
inlawrev-3979	2644	85	counties	county	NOUN
inlawrev-3979	2644	86	to	to	PART
inlawrev-3979	2644	87	adopt	adopt	VERB
inlawrev-3979	2644	88	local	local	ADJ
inlawrev-3979	2644	89	option	option	NOUN
inlawrev-3979	2644	90	income	income	NOUN
inlawrev-3979	2644	91	taxes	taxis	NOUN
inlawrev-3979	2644	92	;	;	PUNCT
inlawrev-3979	2644	93	3	3	X
inlawrev-3979	2644	94	)	)	PUNCT
inlawrev-3979	2644	95	the	the	DET
inlawrev-3979	2644	96	constitutionality	constitutionality	NOUN
inlawrev-3979	2644	97	of	of	ADP
inlawrev-3979	2644	98	the	the	DET
inlawrev-3979	2644	99	multiple	multiple	ADJ
inlawrev-3979	2644	100	tax	tax	NOUN
inlawrev-3979	2644	101	district	district	NOUN
inlawrev-3979	2644	102	system	system	NOUN
inlawrev-3979	2644	103	utilized	utilize	VERB
inlawrev-3979	2644	104	within	within	ADP
inlawrev-3979	2644	105	indiana	indiana	PROPN
inlawrev-3979	2644	106	's	's	PART
inlawrev-3979	2644	107	counties	county	NOUN
inlawrev-3979	2644	108	;	;	PUNCT
inlawrev-3979	2644	109	4	4	X
inlawrev-3979	2644	110	)	)	PUNCT
inlawrev-3979	2644	111	the	the	DET
inlawrev-3979	2644	112	constitutionality	constitutionality	NOUN
inlawrev-3979	2644	113	of	of	ADP
inlawrev-3979	2644	114	taxing	tax	VERB
inlawrev-3979	2644	115	indiana	indiana	PROPN
inlawrev-3979	2644	116	residences	residence	NOUN
inlawrev-3979	2644	117	for	for	ADP
inlawrev-3979	2644	118	the	the	DET
inlawrev-3979	2644	119	purpose	purpose	NOUN
inlawrev-3979	2644	120	of	of	ADP
inlawrev-3979	2644	121	raising	raise	VERB
inlawrev-3979	2644	122	monies	monie	NOUN
inlawrev-3979	2644	123	for	for	ADP
inlawrev-3979	2644	124	the	the	DET
inlawrev-3979	2644	125	common	common	ADJ
inlawrev-3979	2644	126	school	school	NOUN
inlawrev-3979	2644	127	fund	fund	NOUN
inlawrev-3979	2644	128	;	;	PUNCT
inlawrev-3979	2644	129	and	and	CCONJ
inlawrev-3979	2644	130	5	5	X
inlawrev-3979	2644	131	)	)	PUNCT
inlawrev-3979	2644	132	the	the	DET
inlawrev-3979	2644	133	constitutionality	constitutionality	NOUN
inlawrev-3979	2644	134	of	of	ADP
inlawrev-3979	2644	135	numerous	numerous	ADJ
inlawrev-3979	2644	136	property	property	NOUN
inlawrev-3979	2644	137	assessment	assessment	NOUN
inlawrev-3979	2644	138	and	and	CCONJ
inlawrev-3979	2644	139	taxation	taxation	NOUN
inlawrev-3979	2644	140	860	860	NUM
inlawrev-3979	2644	141	.	.	PUNCT
inlawrev-3979	2645	1	i	i	PRON
inlawrev-3979	2645	2	d.	d.	PROPN
inlawrev-3979	2645	3	(	(	PUNCT
inlawrev-3979	2645	4	citing	cite	VERB
inlawrev-3979	2645	5	petitioner	petitioner	NOUN
inlawrev-3979	2645	6	's	's	PART
inlawrev-3979	2645	7	motion	motion	NOUN
inlawrev-3979	2645	8	for	for	ADP
inlawrev-3979	2645	9	summary	summary	NOUN
inlawrev-3979	2645	10	judgment	judgment	NOUN
inlawrev-3979	2645	11	at	at	ADP
inlawrev-3979	2645	12	3	3	NUM
inlawrev-3979	2645	13	,	,	PUNCT
inlawrev-3979	2645	14	harrison	harrison	PROPN
inlawrev-3979	2645	15	,	,	PUNCT
inlawrev-3979	2645	16	876	876	NUM
inlawrev-3979	2645	17	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2645	18	814	814	NUM
inlawrev-3979	2645	19	)	)	PUNCT
inlawrev-3979	2645	20	.	.	PUNCT
inlawrev-3979	2646	1	86	86	NUM
inlawrev-3979	2646	2	1	1	NUM
inlawrev-3979	2646	3	.	.	PUNCT
inlawrev-3979	2647	1	i	i	PRON
inlawrev-3979	2647	2	d.	d.	PROPN
inlawrev-3979	2647	3	at	at	ADP
inlawrev-3979	2647	4	8	8	NUM
inlawrev-3979	2647	5	1	1	NUM
inlawrev-3979	2647	6	7	7	NUM
inlawrev-3979	2647	7	(	(	PUNCT
inlawrev-3979	2647	8	emphasis	emphasis	NOUN
inlawrev-3979	2647	9	added	add	VERB
inlawrev-3979	2647	10	)	)	PUNCT
inlawrev-3979	2647	11	.	.	PUNCT
inlawrev-3979	2648	1	862	862	NUM
inlawrev-3979	2648	2	.	.	PUNCT
inlawrev-3979	2649	1	i	i	PRON
inlawrev-3979	2649	2	d.	d.	PROPN
inlawrev-3979	2649	3	863	863	NUM
inlawrev-3979	2649	4	.	.	PUNCT
inlawrev-3979	2650	1	i	i	PRON
inlawrev-3979	2650	2	d.	d.	PROPN
inlawrev-3979	2650	3	(	(	PUNCT
inlawrev-3979	2650	4	citing	cite	VERB
inlawrev-3979	2650	5	1996	1996	NUM
inlawrev-3979	2650	6	ind	ind	NOUN
inlawrev-3979	2650	7	.	.	PUNCT
inlawrev-3979	2651	1	acts	act	VERB
inlawrev-3979	2651	2	1579	1579	NUM
inlawrev-3979	2651	3	,	,	PUNCT
inlawrev-3979	2651	4	1580	1580	NUM
inlawrev-3979	2651	5	-	-	SYM
inlawrev-3979	2651	6	81	81	NUM
inlawrev-3979	2651	7	)	)	PUNCT
inlawrev-3979	2651	8	.	.	PUNCT
inlawrev-3979	2652	1	864	864	NUM
inlawrev-3979	2652	2	.	.	PUNCT
inlawrev-3979	2653	1	i	i	PRON
inlawrev-3979	2653	2	d	d	PROPN
inlawrev-3979	2653	3	(	(	PUNCT
inlawrev-3979	2653	4	citing	cite	VERB
inlawrev-3979	2653	5	ind	ind	NOUN
inlawrev-3979	2653	6	.	.	PUNCT
inlawrev-3979	2654	1	code	code	PROPN
inlawrev-3979	2654	2	.	.	PUNCT
inlawrev-3979	2655	1	ann	ann	PROPN
inlawrev-3979	2655	2	.	.	PUNCT
inlawrev-3979	2656	1	§	§	PROPN
inlawrev-3979	2656	2	§	§	PROPN
inlawrev-3979	2656	3	6	6	NUM
inlawrev-3979	2656	4	-	-	SYM
inlawrev-3979	2656	5	7	7	NUM
inlawrev-3979	2656	6	-	-	PUNCT
inlawrev-3979	2656	7	3	3	NUM
inlawrev-3979	2656	8	-	-	SYM
inlawrev-3979	2656	9	1	1	NUM
inlawrev-3979	2656	10	,	,	PUNCT
inlawrev-3979	2656	11	-5	-5	INTJ
inlawrev-3979	2656	12	,	,	PUNCT
inlawrev-3979	2656	13	-8	-8	ADJ
inlawrev-3979	2656	14	,	,	PUNCT
inlawrev-3979	2656	15	-9	-9	ADV
inlawrev-3979	2656	16	,	,	PUNCT
inlawrev-3979	2656	17	-10	-10	X
inlawrev-3979	2656	18	,	,	PUNCT
inlawrev-3979	2656	19	-20	-20	NUM
inlawrev-3979	2656	20	(	(	PUNCT
inlawrev-3979	2656	21	west	west	NOUN
inlawrev-3979	2656	22	2001	2001	NUM
inlawrev-3979	2656	23	)	)	PUNCT
inlawrev-3979	2656	24	)	)	PUNCT
inlawrev-3979	2656	25	.	.	PUNCT
inlawrev-3979	2657	1	865	865	NUM
inlawrev-3979	2657	2	.	.	PUNCT
inlawrev-3979	2658	1	i	i	PRON
inlawrev-3979	2658	2	d.	d.	PROPN
inlawrev-3979	2658	3	at	at	ADP
inlawrev-3979	2658	4	817	817	NUM
inlawrev-3979	2658	5	-	-	SYM
inlawrev-3979	2658	6	18	18	NUM
inlawrev-3979	2658	7	.	.	PUNCT
inlawrev-3979	2658	8	866	866	NUM
inlawrev-3979	2658	9	.	.	PUNCT
inlawrev-3979	2658	10	876	876	NUM
inlawrev-3979	2658	11	n.e.2d	n.e.2d	NUM
inlawrev-3979	2658	12	391	391	NUM
inlawrev-3979	2658	13	(	(	PUNCT
inlawrev-3979	2658	14	ind	ind	NOUN
inlawrev-3979	2658	15	.	.	PUNCT
inlawrev-3979	2659	1	tax	tax	PROPN
inlawrev-3979	2659	2	ct	ct	PROPN
inlawrev-3979	2659	3	.	.	PROPN
inlawrev-3979	2659	4	2007	2007	NUM
inlawrev-3979	2659	5	)	)	PUNCT
inlawrev-3979	2659	6	.	.	PUNCT
inlawrev-3979	2660	1	867	867	NUM
inlawrev-3979	2660	2	.	.	PUNCT
inlawrev-3979	2661	1	i	i	PRON
inlawrev-3979	2661	2	d.	d.	PROPN
inlawrev-3979	2661	3	at	at	ADP
inlawrev-3979	2661	4	392	392	NUM
inlawrev-3979	2661	5	.	.	PUNCT
inlawrev-3979	2661	6	2008	2008	NUM
inlawrev-3979	2661	7	]	]	PUNCT
inlawrev-3979	2661	8	tax	tax	NOUN
inlawrev-3979	2661	9	law	law	NOUN
inlawrev-3979	2661	10	1343	1343	NUM
inlawrev-3979	2661	11	practices	practice	NOUN
inlawrev-3979	2661	12	in	in	ADP
inlawrev-3979	2661	13	indiana	indiana	PROPN
inlawrev-3979	2661	14	.	.	PUNCT
inlawrev-3979	2662	1	868	868	NUM
inlawrev-3979	2662	2	additionally	additionally	ADV
inlawrev-3979	2662	3	,	,	PUNCT
inlawrev-3979	2662	4	goldstein	goldstein	PROPN
inlawrev-3979	2662	5	also	also	ADV
inlawrev-3979	2662	6	sought	seek	VERB
inlawrev-3979	2662	7	an	an	DET
inlawrev-3979	2662	8	emergency	emergency	NOUN
inlawrev-3979	2662	9	order	order	NOUN
inlawrev-3979	2662	10	to	to	PART
inlawrev-3979	2662	11	enjoin	enjoin	VERB
inlawrev-3979	2662	12	the	the	DET
inlawrev-3979	2662	13	imposition	imposition	NOUN
inlawrev-3979	2662	14	of	of	ADP
inlawrev-3979	2662	15	a	a	DET
inlawrev-3979	2662	16	1	1	NUM
inlawrev-3979	2662	17	.65	.65	NUM
inlawrev-3979	2662	18	%	%	NOUN
inlawrev-3979	2662	19	local	local	ADJ
inlawrev-3979	2662	20	income	income	NOUN
inlawrev-3979	2662	21	tax	tax	NOUN
inlawrev-3979	2662	22	rate	rate	NOUN
inlawrev-3979	2662	23	in	in	ADP
inlawrev-3979	2662	24	marion	marion	PROPN
inlawrev-3979	2662	25	county	county	PROPN
inlawrev-3979	2662	26	as	as	ADV
inlawrev-3979	2662	27	well	well	ADV
inlawrev-3979	2662	28	as	as	ADP
inlawrev-3979	2662	29	an	an	DET
inlawrev-3979	2662	30	order	order	NOUN
inlawrev-3979	2662	31	preventing	prevent	VERB
inlawrev-3979	2662	32	the	the	DET
inlawrev-3979	2662	33	dlgf	dlgf	NOUN
inlawrev-3979	2662	34	from	from	ADP
inlawrev-3979	2662	35	notifying	notify	VERB
inlawrev-3979	2662	36	counties	county	NOUN
inlawrev-3979	2662	37	that	that	SCONJ
inlawrev-3979	2662	38	local	local	ADJ
inlawrev-3979	2662	39	option	option	NOUN
inlawrev-3979	2662	40	income	income	NOUN
inlawrev-3979	2662	41	taxes	taxis	NOUN
inlawrev-3979	2662	42	could	could	AUX
inlawrev-3979	2662	43	be	be	AUX
inlawrev-3979	2662	44	adopted	adopt	VERB
inlawrev-3979	2662	45	after	after	ADP
inlawrev-3979	2662	46	the	the	DET
inlawrev-3979	2662	47	statutory	statutory	ADJ
inlawrev-3979	2662	48	deadline	deadline	NOUN
inlawrev-3979	2662	49	while	while	SCONJ
inlawrev-3979	2662	50	the	the	DET
inlawrev-3979	2662	51	case	case	NOUN
inlawrev-3979	2662	52	was	be	AUX
inlawrev-3979	2662	53	pending	pende	VERB
inlawrev-3979	2662	54	.	.	PUNCT
inlawrev-3979	2663	1	869	869	NUM
inlawrev-3979	2663	2	the	the	DET
inlawrev-3979	2663	3	dlgf	dlgf	NOUN
inlawrev-3979	2663	4	countered	counter	VERB
inlawrev-3979	2663	5	with	with	ADP
inlawrev-3979	2663	6	motions	motion	NOUN
inlawrev-3979	2663	7	to	to	PART
inlawrev-3979	2663	8	dismiss	dismiss	VERB
inlawrev-3979	2663	9	for	for	ADP
inlawrev-3979	2663	10	lack	lack	NOUN
inlawrev-3979	2663	11	of	of	ADP
inlawrev-3979	2663	12	subject	subject	ADJ
inlawrev-3979	2663	13	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-3979	2663	14	based	base	VERB
inlawrev-3979	2663	15	on	on	ADP
inlawrev-3979	2663	16	goldstein	goldstein	PROPN
inlawrev-3979	2663	17	's	's	PART
inlawrev-3979	2663	18	failure	failure	NOUN
inlawrev-3979	2663	19	to	to	ADP
inlawrev-3979	2663	20	exhaust	exhaust	VERB
inlawrev-3979	2663	21	administrative	administrative	ADJ
inlawrev-3979	2663	22	remedies	remedy	NOUN
inlawrev-3979	2663	23	and	and	CCONJ
inlawrev-3979	2663	24	for	for	ADP
inlawrev-3979	2663	25	failure	failure	NOUN
inlawrev-3979	2663	26	to	to	PART
inlawrev-3979	2663	27	state	state	VERB
inlawrev-3979	2663	28	a	a	DET
inlawrev-3979	2663	29	claim	claim	NOUN
inlawrev-3979	2663	30	upon	upon	SCONJ
inlawrev-3979	2663	31	which	which	DET
inlawrev-3979	2663	32	relief	relief	NOUN
inlawrev-3979	2663	33	could	could	AUX
inlawrev-3979	2663	34	be	be	AUX
inlawrev-3979	2663	35	granted	grant	VERB
inlawrev-3979	2663	36	.	.	PUNCT
inlawrev-3979	2664	1	870	870	NUM
inlawrev-3979	2664	2	goldstein	goldstein	PROPN
inlawrev-3979	2664	3	conceded	concede	VERB
inlawrev-3979	2664	4	the	the	DET
inlawrev-3979	2664	5	lawsuit	lawsuit	NOUN
inlawrev-3979	2664	6	did	do	AUX
inlawrev-3979	2664	7	not	not	PART
inlawrev-3979	2664	8	arise	arise	VERB
inlawrev-3979	2664	9	after	after	ADP
inlawrev-3979	2664	10	any	any	DET
inlawrev-3979	2664	11	final	final	ADJ
inlawrev-3979	2664	12	determination	determination	NOUN
inlawrev-3979	2664	13	by	by	ADP
inlawrev-3979	2664	14	the	the	DET
inlawrev-3979	2664	15	btr	btr	PROPN
inlawrev-3979	2664	16	or	or	CCONJ
inlawrev-3979	2664	17	dosr	dosr	NOUN
inlawrev-3979	2664	18	,	,	PUNCT
inlawrev-3979	2664	19	which	which	PRON
inlawrev-3979	2664	20	is	be	AUX
inlawrev-3979	2664	21	a	a	DET
inlawrev-3979	2664	22	prerequisite	prerequisite	NOUN
inlawrev-3979	2664	23	for	for	ADP
inlawrev-3979	2664	24	exhausting	exhaust	VERB
inlawrev-3979	2664	25	administrative	administrative	ADJ
inlawrev-3979	2664	26	remedies	remedy	NOUN
inlawrev-3979	2664	27	,	,	PUNCT
inlawrev-3979	2664	28	but	but	CCONJ
inlawrev-3979	2664	29	argued	argue	VERB
inlawrev-3979	2664	30	that	that	SCONJ
inlawrev-3979	2664	31	that	that	SCONJ
inlawrev-3979	2664	32	the	the	DET
inlawrev-3979	2664	33	petitioners	petitioner	NOUN
inlawrev-3979	2664	34	were	be	AUX
inlawrev-3979	2664	35	still	still	ADV
inlawrev-3979	2664	36	entitled	entitle	VERB
inlawrev-3979	2664	37	to	to	ADP
inlawrev-3979	2664	38	judicial	judicial	ADJ
inlawrev-3979	2664	39	review	review	NOUN
inlawrev-3979	2664	40	for	for	ADP
inlawrev-3979	2664	41	several	several	ADJ
inlawrev-3979	2664	42	reasons	reason	NOUN
inlawrev-3979	2664	43	and	and	CCONJ
inlawrev-3979	2664	44	should	should	AUX
inlawrev-3979	2664	45	be	be	AUX
inlawrev-3979	2664	46	excused	excuse	VERB
inlawrev-3979	2664	47	from	from	ADP
inlawrev-3979	2664	48	exhausting	exhaust	VERB
inlawrev-3979	2664	49	administrative	administrative	ADJ
inlawrev-3979	2664	50	remedies	remedy	NOUN
inlawrev-3979	2664	51	.	.	PUNCT
inlawrev-3979	2665	1	871	871	NUM
inlawrev-3979	2665	2	goldstein	goldstein	PROPN
inlawrev-3979	2665	3	argued	argue	VERB
inlawrev-3979	2665	4	the	the	DET
inlawrev-3979	2665	5	petitions	petition	NOUN
inlawrev-3979	2665	6	should	should	AUX
inlawrev-3979	2665	7	be	be	AUX
inlawrev-3979	2665	8	excused	excuse	VERB
inlawrev-3979	2665	9	from	from	ADP
inlawrev-3979	2665	10	exhausting	exhaust	VERB
inlawrev-3979	2665	11	administrative	administrative	ADJ
inlawrev-3979	2665	12	remedies	remedy	NOUN
inlawrev-3979	2665	13	because	because	SCONJ
inlawrev-3979	2665	14	such	such	ADJ
inlawrev-3979	2665	15	remedies	remedy	NOUN
inlawrev-3979	2665	16	would	would	AUX
inlawrev-3979	2665	17	be	be	AUX
inlawrev-3979	2665	18	either	either	CCONJ
inlawrev-3979	2665	19	inadequate	inadequate	ADJ
inlawrev-3979	2665	20	or	or	CCONJ
inlawrev-3979	2665	21	futile	futile	ADJ
inlawrev-3979	2665	22	because	because	SCONJ
inlawrev-3979	2665	23	administrative	administrative	ADJ
inlawrev-3979	2665	24	agencies	agency	NOUN
inlawrev-3979	2665	25	implicated	implicate	VERB
inlawrev-3979	2665	26	do	do	AUX
inlawrev-3979	2665	27	not	not	PART
inlawrev-3979	2665	28	have	have	VERB
inlawrev-3979	2665	29	the	the	DET
inlawrev-3979	2665	30	power	power	NOUN
inlawrev-3979	2665	31	to	to	PART
inlawrev-3979	2665	32	rule	rule	VERB
inlawrev-3979	2665	33	on	on	ADP
inlawrev-3979	2665	34	such	such	ADJ
inlawrev-3979	2665	35	"	"	PUNCT
inlawrev-3979	2665	36	global	global	ADJ
inlawrev-3979	2665	37	"	"	PUNCT
inlawrev-3979	2665	38	constitutional	constitutional	ADJ
inlawrev-3979	2665	39	challenges	challenge	NOUN
inlawrev-3979	2665	40	,	,	PUNCT
inlawrev-3979	2665	41	the	the	DET
inlawrev-3979	2665	42	issues	issue	NOUN
inlawrev-3979	2665	43	raised	raise	VERB
inlawrev-3979	2665	44	in	in	ADP
inlawrev-3979	2665	45	their	their	PRON
inlawrev-3979	2665	46	petition	petition	NOUN
inlawrev-3979	2665	47	is	be	AUX
inlawrev-3979	2665	48	of	of	ADP
inlawrev-3979	2665	49	an	an	DET
inlawrev-3979	2665	50	"	"	PUNCT
inlawrev-3979	2665	51	unparalleled	unparalleled	ADJ
inlawrev-3979	2665	52	public	public	ADJ
inlawrev-3979	2665	53	interest	interest	NOUN
inlawrev-3979	2665	54	"	"	PUNCT
inlawrev-3979	2665	55	that	that	PRON
inlawrev-3979	2665	56	warrants	warrant	VERB
inlawrev-3979	2665	57	a	a	DET
inlawrev-3979	2665	58	decision	decision	NOUN
inlawrev-3979	2665	59	by	by	ADP
inlawrev-3979	2665	60	the	the	DET
inlawrev-3979	2665	61	tax	tax	NOUN
inlawrev-3979	2665	62	court	court	NOUN
inlawrev-3979	2665	63	,	,	PUNCT
inlawrev-3979	2665	64	and	and	CCONJ
inlawrev-3979	2665	65	because	because	SCONJ
inlawrev-3979	2665	66	the	the	DET
inlawrev-3979	2665	67	tax	tax	NOUN
inlawrev-3979	2665	68	court	court	NOUN
inlawrev-3979	2665	69	"	"	PUNCT
inlawrev-3979	2665	70	might	might	AUX
inlawrev-3979	2665	71	"	"	PUNCT
inlawrev-3979	2665	72	have	have	VERB
inlawrev-3979	2665	73	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2665	74	over	over	ADP
inlawrev-3979	2665	75	the	the	DET
inlawrev-3979	2665	76	claims	claim	NOUN
inlawrev-3979	2665	77	pursuant	pursuant	VERB
inlawrev-3979	2665	78	to	to	ADP
inlawrev-3979	2665	79	i.c	i.c	PROPN
inlawrev-3979	2665	80	.	.	PUNCT
inlawrev-3979	2666	1	§	§	PROPN
inlawrev-3979	2666	2	36	36	NUM
inlawrev-3979	2666	3	-	-	SYM
inlawrev-3979	2666	4	4	4	NUM
inlawrev-3979	2666	5	-	-	PUNCT
inlawrev-3979	2666	6	4	4	NUM
inlawrev-3979	2666	7	-	-	SYM
inlawrev-3979	2666	8	5	5	NUM
inlawrev-3979	2666	9	.	.	NUM
inlawrev-3979	2666	10	872	872	NUM
inlawrev-3979	2666	11	the	the	DET
inlawrev-3979	2666	12	tax	tax	NOUN
inlawrev-3979	2666	13	court	court	NOUN
inlawrev-3979	2666	14	subsequently	subsequently	ADV
inlawrev-3979	2666	15	rejected	reject	VERB
inlawrev-3979	2666	16	all	all	DET
inlawrev-3979	2666	17	three	three	NUM
inlawrev-3979	2666	18	arguments	argument	NOUN
inlawrev-3979	2666	19	and	and	CCONJ
inlawrev-3979	2666	20	dismissed	dismiss	VERB
inlawrev-3979	2666	21	the	the	DET
inlawrev-3979	2666	22	case	case	NOUN
inlawrev-3979	2666	23	for	for	ADP
inlawrev-3979	2666	24	lack	lack	NOUN
inlawrev-3979	2666	25	of	of	ADP
inlawrev-3979	2666	26	subject	subject	ADJ
inlawrev-3979	2666	27	matter	matter	NOUN
inlawrev-3979	2666	28	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2666	29	.	.	PUNCT
inlawrev-3979	2667	1	873	873	NUM
inlawrev-3979	2667	2	first	first	ADJ
inlawrev-3979	2668	1	,	,	PUNCT
inlawrev-3979	2668	2	the	the	DET
inlawrev-3979	2668	3	indiana	indiana	PROPN
inlawrev-3979	2668	4	supreme	supreme	PROPN
inlawrev-3979	2668	5	court	court	PROPN
inlawrev-3979	2668	6	has	have	AUX
inlawrev-3979	2668	7	made	make	VERB
inlawrev-3979	2668	8	clear	clear	ADJ
inlawrev-3979	2668	9	that	that	SCONJ
inlawrev-3979	2668	10	even	even	ADV
inlawrev-3979	2668	11	if	if	SCONJ
inlawrev-3979	2668	12	a	a	DET
inlawrev-3979	2668	13	taxpayer	taxpayer	NOUN
inlawrev-3979	2668	14	only	only	ADV
inlawrev-3979	2668	15	raises	raise	VERB
inlawrev-3979	2668	16	constitutional	constitutional	ADJ
inlawrev-3979	2668	17	claims	claim	NOUN
inlawrev-3979	2668	18	,	,	PUNCT
inlawrev-3979	2668	19	the	the	DET
inlawrev-3979	2668	20	taxpayer	taxpayer	NOUN
inlawrev-3979	2668	21	is	be	AUX
inlawrev-3979	2668	22	still	still	ADV
inlawrev-3979	2668	23	required	require	VERB
inlawrev-3979	2668	24	to	to	PART
inlawrev-3979	2668	25	seek	seek	VERB
inlawrev-3979	2668	26	administrative	administrative	ADJ
inlawrev-3979	2668	27	remedies	remedy	NOUN
inlawrev-3979	2668	28	before	before	SCONJ
inlawrev-3979	2668	29	it	it	PRON
inlawrev-3979	2668	30	can	can	AUX
inlawrev-3979	2668	31	proceed	proceed	VERB
inlawrev-3979	2668	32	to	to	ADP
inlawrev-3979	2668	33	the	the	DET
inlawrev-3979	2668	34	tax	tax	NOUN
inlawrev-3979	2668	35	court.874	court.874	PROPN
inlawrev-3979	2668	36	the	the	DET
inlawrev-3979	2668	37	legislature	legislature	NOUN
inlawrev-3979	2668	38	has	have	AUX
inlawrev-3979	2668	39	not	not	PART
inlawrev-3979	2668	40	conferred	confer	VERB
inlawrev-3979	2668	41	original	original	ADJ
inlawrev-3979	2668	42	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2668	43	on	on	ADP
inlawrev-3979	2668	44	the	the	DET
inlawrev-3979	2668	45	tax	tax	NOUN
inlawrev-3979	2668	46	court	court	NOUN
inlawrev-3979	2668	47	for	for	ADP
inlawrev-3979	2668	48	unconstitutional	unconstitutional	ADJ
inlawrev-3979	2668	49	taxation	taxation	NOUN
inlawrev-3979	2668	50	claims	claim	NOUN
inlawrev-3979	2668	51	.	.	PUNCT
inlawrev-3979	2669	1	875	875	NUM
inlawrev-3979	2669	2	similarly	similarly	ADV
inlawrev-3979	2669	3	,	,	PUNCT
inlawrev-3979	2669	4	the	the	DET
inlawrev-3979	2669	5	tax	tax	NOUN
inlawrev-3979	2669	6	court	court	NOUN
inlawrev-3979	2669	7	also	also	ADV
inlawrev-3979	2669	8	has	have	AUX
inlawrev-3979	2669	9	not	not	PART
inlawrev-3979	2669	10	been	be	AUX
inlawrev-3979	2669	11	given	give	VERB
inlawrev-3979	2669	12	subject	subject	ADJ
inlawrev-3979	2669	13	matter	matter	NOUN
inlawrev-3979	2669	14	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2669	15	over	over	ADP
inlawrev-3979	2669	16	issues	issue	NOUN
inlawrev-3979	2669	17	that	that	PRON
inlawrev-3979	2669	18	are	be	AUX
inlawrev-3979	2669	19	in	in	ADP
inlawrev-3979	2669	20	the	the	DET
inlawrev-3979	2669	21	public	public	NOUN
inlawrev-3979	2669	22	's	's	PART
inlawrev-3979	2669	23	interest	interest	NOUN
inlawrev-3979	2669	24	.	.	PUNCT
inlawrev-3979	2670	1	876	876	NUM
inlawrev-3979	2670	2	even	even	ADV
inlawrev-3979	2670	3	if	if	SCONJ
inlawrev-3979	2670	4	the	the	DET
inlawrev-3979	2670	5	tax	tax	NOUN
inlawrev-3979	2670	6	court	court	NOUN
inlawrev-3979	2670	7	were	be	AUX
inlawrev-3979	2670	8	to	to	PART
inlawrev-3979	2670	9	examine	examine	VERB
inlawrev-3979	2670	10	the	the	DET
inlawrev-3979	2670	11	claims	claim	NOUN
inlawrev-3979	2670	12	,	,	PUNCT
inlawrev-3979	2670	13	doing	do	VERB
inlawrev-3979	2670	14	so	so	ADV
inlawrev-3979	2670	15	would	would	AUX
inlawrev-3979	2670	16	be	be	AUX
inlawrev-3979	2670	17	purely	purely	ADV
inlawrev-3979	2670	18	advisory	advisory	ADJ
inlawrev-3979	2670	19	,	,	PUNCT
inlawrev-3979	2670	20	and	and	CCONJ
inlawrev-3979	2670	21	the	the	DET
inlawrev-3979	2670	22	tax	tax	NOUN
inlawrev-3979	2670	23	court	court	NOUN
inlawrev-3979	2670	24	is	be	AUX
inlawrev-3979	2670	25	not	not	PART
inlawrev-3979	2670	26	allowed	allow	VERB
inlawrev-3979	2670	27	to	to	PART
inlawrev-3979	2670	28	issue	issue	VERB
inlawrev-3979	2670	29	advisory	advisory	ADJ
inlawrev-3979	2670	30	opinions.877	opinions.877	NOUN
inlawrev-3979	2670	31	finally	finally	ADV
inlawrev-3979	2671	1	,	,	PUNCT
inlawrev-3979	2671	2	i.c	i.c	PROPN
inlawrev-3979	2671	3	.	.	PROPN
inlawrev-3979	2672	1	§	§	PROPN
inlawrev-3979	2672	2	36	36	NUM
inlawrev-3979	2672	3	-	-	SYM
inlawrev-3979	2672	4	4	4	NUM
inlawrev-3979	2672	5	-	-	PUNCT
inlawrev-3979	2672	6	4	4	NUM
inlawrev-3979	2672	7	-	-	SYM
inlawrev-3979	2672	8	5	5	NUM
inlawrev-3979	2672	9	does	do	AUX
inlawrev-3979	2672	10	not	not	PART
inlawrev-3979	2672	11	apply	apply	VERB
inlawrev-3979	2672	12	to	to	ADP
inlawrev-3979	2672	13	the	the	DET
inlawrev-3979	2672	14	tax	tax	NOUN
inlawrev-3979	2672	15	court	court	NOUN
inlawrev-3979	2672	16	,	,	PUNCT
inlawrev-3979	2672	17	because	because	SCONJ
inlawrev-3979	2672	18	the	the	DET
inlawrev-3979	2672	19	tax	tax	NOUN
inlawrev-3979	2672	20	court	court	NOUN
inlawrev-3979	2672	21	is	be	AUX
inlawrev-3979	2672	22	not	not	PART
inlawrev-3979	2672	23	a	a	DET
inlawrev-3979	2672	24	court	court	NOUN
inlawrev-3979	2672	25	of	of	ADP
inlawrev-3979	2672	26	general	general	ADJ
inlawrev-3979	2672	27	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2672	28	and	and	CCONJ
inlawrev-3979	2672	29	the	the	DET
inlawrev-3979	2672	30	case	case	NOUN
inlawrev-3979	2672	31	does	do	AUX
inlawrev-3979	2672	32	not	not	PART
inlawrev-3979	2672	33	involve	involve	VERB
inlawrev-3979	2672	34	an	an	DET
inlawrev-3979	2672	35	issue	issue	NOUN
inlawrev-3979	2672	36	of	of	ADP
inlawrev-3979	2672	37	whether	whether	SCONJ
inlawrev-3979	2672	38	or	or	CCONJ
inlawrev-3979	2672	39	not	not	PART
inlawrev-3979	2672	40	the	the	DET
inlawrev-3979	2672	41	executive	executive	ADJ
inlawrev-3979	2672	42	or	or	CCONJ
inlawrev-3979	2672	43	legislative	legislative	ADJ
inlawrev-3979	2672	44	branch	branch	NOUN
inlawrev-3979	2672	45	should	should	AUX
inlawrev-3979	2672	46	have	have	AUX
inlawrev-3979	2672	47	exercised	exercise	VERB
inlawrev-3979	2672	48	a	a	DET
inlawrev-3979	2672	49	particular	particular	ADJ
inlawrev-3979	2672	50	power	power	NOUN
inlawrev-3979	2672	51	.	.	PUNCT
inlawrev-3979	2673	1	878	878	NUM
inlawrev-3979	2673	2	in	in	ADP
inlawrev-3979	2673	3	contrast	contrast	NOUN
inlawrev-3979	2673	4	,	,	PUNCT
inlawrev-3979	2673	5	the	the	DET
inlawrev-3979	2673	6	statute	statute	NOUN
inlawrev-3979	2673	7	"	"	PUNCT
inlawrev-3979	2673	8	appears	appear	VERB
inlawrev-3979	2673	9	to	to	PART
inlawrev-3979	2673	10	relate	relate	VERB
inlawrev-3979	2673	11	to	to	ADP
inlawrev-3979	2673	12	a	a	DET
inlawrev-3979	2673	13	court	court	NOUN
inlawrev-3979	2673	14	of	of	ADP
inlawrev-3979	2673	15	general	general	ADJ
inlawrev-3979	2673	16	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2673	17	's	's	PART
inlawrev-3979	2673	18	authority	authority	NOUN
inlawrev-3979	2673	19	to	to	PART
inlawrev-3979	2673	20	assign	assign	VERB
inlawrev-3979	2673	21	responsibility	responsibility	NOUN
inlawrev-3979	2673	22	for	for	ADP
inlawrev-3979	2673	23	an	an	DET
inlawrev-3979	2673	24	act	act	NOUN
inlawrev-3979	2673	25	to	to	ADP
inlawrev-3979	2673	26	the	the	DET
inlawrev-3979	2673	27	appropriate	appropriate	ADJ
inlawrev-3979	2673	28	868	868	NUM
inlawrev-3979	2673	29	.	.	PUNCT
inlawrev-3979	2674	1	i	i	PRON
inlawrev-3979	2674	2	d.	d.	PROPN
inlawrev-3979	2674	3	869	869	NUM
inlawrev-3979	2674	4	.	.	PUNCT
inlawrev-3979	2675	1	i	i	PRON
inlawrev-3979	2675	2	d.	d.	PROPN
inlawrev-3979	2675	3	870	870	NUM
inlawrev-3979	2675	4	.	.	PUNCT
inlawrev-3979	2676	1	i	i	PRON
inlawrev-3979	2676	2	d.	d.	PROPN
inlawrev-3979	2676	3	&	&	CCONJ
inlawrev-3979	2676	4	n.2	n.2	PROPN
inlawrev-3979	2676	5	.	.	PROPN
inlawrev-3979	2677	1	871	871	NUM
inlawrev-3979	2677	2	.	.	PUNCT
inlawrev-3979	2678	1	i	i	PRON
inlawrev-3979	2678	2	d.	d.	PROPN
inlawrev-3979	2678	3	at	at	ADP
inlawrev-3979	2678	4	394	394	NUM
inlawrev-3979	2678	5	.	.	PUNCT
inlawrev-3979	2679	1	872	872	NUM
inlawrev-3979	2679	2	.	.	PUNCT
inlawrev-3979	2680	1	mat	mat	VERB
inlawrev-3979	2680	2	394	394	NUM
inlawrev-3979	2680	3	-	-	SYM
inlawrev-3979	2680	4	95	95	NUM
inlawrev-3979	2680	5	.	.	PUNCT
inlawrev-3979	2681	1	873	873	NUM
inlawrev-3979	2681	2	.	.	PUNCT
inlawrev-3979	2681	3	mat	mat	PROPN
inlawrev-3979	2681	4	396	396	NUM
inlawrev-3979	2681	5	.	.	PUNCT
inlawrev-3979	2682	1	874	874	NUM
inlawrev-3979	2682	2	.	.	PUNCT
inlawrev-3979	2683	1	i	i	PRON
inlawrev-3979	2683	2	d.	d.	PROPN
inlawrev-3979	2683	3	at	at	ADP
inlawrev-3979	2683	4	394	394	NUM
inlawrev-3979	2683	5	(	(	PUNCT
inlawrev-3979	2683	6	citing	cite	VERB
inlawrev-3979	2683	7	state	state	NOUN
inlawrev-3979	2683	8	bd	bd	PROPN
inlawrev-3979	2683	9	.	.	PROPN
inlawrev-3979	2683	10	of	of	ADP
inlawrev-3979	2683	11	tax	tax	NOUN
inlawrev-3979	2683	12	comm'rs	comm'rs	PROPN
inlawrev-3979	2683	13	v.	v.	ADP
inlawrev-3979	2683	14	montgomery	montgomery	PROPN
inlawrev-3979	2683	15	,	,	PUNCT
inlawrev-3979	2683	16	730	730	NUM
inlawrev-3979	2683	17	n.e.2d	n.e.2d	NOUN
inlawrev-3979	2683	18	680	680	NUM
inlawrev-3979	2683	19	,	,	PUNCT
inlawrev-3979	2683	20	686	686	NUM
inlawrev-3979	2683	21	(	(	PUNCT
inlawrev-3979	2683	22	ind	ind	NOUN
inlawrev-3979	2683	23	.	.	PROPN
inlawrev-3979	2683	24	2000	2000	NUM
inlawrev-3979	2683	25	)	)	PUNCT
inlawrev-3979	2683	26	)	)	PUNCT
inlawrev-3979	2683	27	.	.	PUNCT
inlawrev-3979	2684	1	875	875	NUM
inlawrev-3979	2684	2	.	.	PUNCT
inlawrev-3979	2685	1	i	i	PRON
inlawrev-3979	2685	2	d.	d.	PROPN
inlawrev-3979	2685	3	876	876	NUM
inlawrev-3979	2685	4	.	.	PUNCT
inlawrev-3979	2686	1	i	i	PRON
inlawrev-3979	2686	2	d.	d.	PROPN
inlawrev-3979	2686	3	at	at	ADP
inlawrev-3979	2686	4	395	395	NUM
inlawrev-3979	2686	5	.	.	PUNCT
inlawrev-3979	2686	6	877	877	NUM
inlawrev-3979	2686	7	.	.	PUNCT
inlawrev-3979	2687	1	i	i	PRON
inlawrev-3979	2687	2	d.	d.	PROPN
inlawrev-3979	2687	3	878	878	NUM
inlawrev-3979	2687	4	.	.	PUNCT
inlawrev-3979	2688	1	i	i	PRON
inlawrev-3979	2688	2	d.	d.	PROPN
inlawrev-3979	2688	3	at	at	ADP
inlawrev-3979	2688	4	396	396	NUM
inlawrev-3979	2688	5	.	.	PUNCT
inlawrev-3979	2689	1	1344	1344	NUM
inlawrev-3979	2689	2	indiana	indiana	PROPN
inlawrev-3979	2689	3	law	law	PROPN
inlawrev-3979	2689	4	review	review	NOUN
inlawrev-3979	2690	1	[	[	X
inlawrev-3979	2690	2	vol	vol	NOUN
inlawrev-3979	2690	3	.	.	PUNCT
inlawrev-3979	2691	1	41:1271	41:1271	NOUN
inlawrev-3979	2691	2	executive	executive	ADJ
inlawrev-3979	2691	3	or	or	CCONJ
inlawrev-3979	2691	4	legislative	legislative	ADJ
inlawrev-3979	2691	5	body	body	NOUN
inlawrev-3979	2691	6	.	.	PUNCT
inlawrev-3979	2691	7	"	"	PUNCT
inlawrev-3979	2692	1	879	879	NUM
inlawrev-3979	2692	2	the	the	DET
inlawrev-3979	2692	3	case	case	NOUN
inlawrev-3979	2692	4	was	be	AUX
inlawrev-3979	2692	5	,	,	PUNCT
inlawrev-3979	2692	6	therefore	therefore	ADV
inlawrev-3979	2692	7	,	,	PUNCT
inlawrev-3979	2692	8	dismissed	dismiss	VERB
inlawrev-3979	2692	9	for	for	ADP
inlawrev-3979	2692	10	lack	lack	NOUN
inlawrev-3979	2692	11	of	of	ADP
inlawrev-3979	2692	12	subject	subject	ADJ
inlawrev-3979	2692	13	matter	matter	NOUN
inlawrev-3979	2692	14	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2692	15	.	.	PUNCT
inlawrev-3979	2693	1	880	880	NUM
inlawrev-3979	2693	2	moreover	moreover	ADV
inlawrev-3979	2693	3	,	,	PUNCT
inlawrev-3979	2693	4	because	because	SCONJ
inlawrev-3979	2693	5	the	the	DET
inlawrev-3979	2693	6	tax	tax	NOUN
inlawrev-3979	2693	7	court	court	NOUN
inlawrev-3979	2693	8	lacked	lack	VERB
inlawrev-3979	2693	9	subject	subject	NOUN
inlawrev-3979	2693	10	matter	matter	NOUN
inlawrev-3979	2693	11	jurisdiction	jurisdiction	NOUN
inlawrev-3979	2693	12	over	over	ADP
inlawrev-3979	2693	13	the	the	DET
inlawrev-3979	2693	14	claim	claim	NOUN
inlawrev-3979	2693	15	,	,	PUNCT
inlawrev-3979	2693	16	the	the	DET
inlawrev-3979	2693	17	tax	tax	NOUN
inlawrev-3979	2693	18	court	court	NOUN
inlawrev-3979	2693	19	did	do	AUX
inlawrev-3979	2693	20	not	not	PART
inlawrev-3979	2693	21	have	have	VERB
inlawrev-3979	2693	22	the	the	DET
inlawrev-3979	2693	23	authority	authority	NOUN
inlawrev-3979	2693	24	to	to	PART
inlawrev-3979	2693	25	grant	grant	VERB
inlawrev-3979	2693	26	the	the	DET
inlawrev-3979	2693	27	requested	request	VERB
inlawrev-3979	2693	28	injunction	injunction	NOUN
inlawrev-3979	2693	29	.	.	PUNCT
inlawrev-3979	2694	1	881	881	NUM
inlawrev-3979	2694	2	879	879	NUM
inlawrev-3979	2694	3	.	.	PUNCT
inlawrev-3979	2695	1	i	i	PRON
inlawrev-3979	2695	2	d.	d.	PROPN
inlawrev-3979	2695	3	(	(	PUNCT
inlawrev-3979	2695	4	citing	cite	VERB
inlawrev-3979	2695	5	ind	ind	NOUN
inlawrev-3979	2695	6	.	.	PUNCT
inlawrev-3979	2696	1	code	code	PROPN
inlawrev-3979	2696	2	ann	ann	PROPN
inlawrev-3979	2696	3	.	.	PUNCT
inlawrev-3979	2697	1	§	§	PROPN
inlawrev-3979	2697	2	36	36	NUM
inlawrev-3979	2697	3	-	-	SYM
inlawrev-3979	2697	4	4	4	NUM
inlawrev-3979	2697	5	-	-	PUNCT
inlawrev-3979	2697	6	4	4	NUM
inlawrev-3979	2697	7	-	-	SYM
inlawrev-3979	2697	8	5	5	NUM
inlawrev-3979	2697	9	(	(	PUNCT
inlawrev-3979	2697	10	west	west	NOUN
inlawrev-3979	2697	11	2007	2007	NUM
inlawrev-3979	2697	12	)	)	PUNCT
inlawrev-3979	2697	13	)	)	PUNCT
inlawrev-3979	2697	14	.	.	PUNCT
inlawrev-3979	2698	1	880	880	NUM
inlawrev-3979	2698	2	.	.	PUNCT
inlawrev-3979	2699	1	i	i	PRON
inlawrev-3979	2699	2	d.	d.	PROPN
inlawrev-3979	2699	3	881	881	NUM
inlawrev-3979	2699	4	.	.	PUNCT
inlawrev-3979	2700	1	i	i	PRON
inlawrev-3979	2700	2	d.	d.	PROPN
inlawrev-3979	2700	3	at396n.6	at396n.6	PROPN
inlawrev-3979	2700	4	.	.	PUNCT